The real and personal property owned by nonprofit organizations and used for solicitation or collection of gifts, donations, or grants is exempt from taxation if the organization meets all of the following conditions:

Terms Used In Washington Code 84.36.550

  • Nonprofit: means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;
Washington Code 84.36.800
  • Personal property: All property that is not real property.
    • (1) The organization is organized and conducted for nonsectarian purposes.
    (2) The organization is affiliated with a state or national organization that authorizes, approves, or sanctions volunteer charitable fund-raising organizations.
    (3) The organization is qualified for exemption under section 501(c)(3) of the federal internal revenue code.
    (4) The organization is governed by a volunteer board of directors.
    (5) The gifts, donations, and grants are used by the organization for character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages, or for distribution under subsection (6) of this section.
    (6) The organization distributes gifts, donations, or grants to at least five other nonprofit organizations or associations that are organized and conducted for nonsectarian purposes and provide character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages.

    NOTES:

    Applicability—1993 c 79: “This act shall be effective for taxes levied for collection in 1994 and thereafter.” [ 1993 c 79 § 5.]
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