How to start a nonprofit in Washington
To start a nonprofit in Washington you file the articles of incorporation with the Washington Secretary of State, Corporations Program, meet Washington’s minimum number of directors, keep a registered agent in the state, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to Washington’s own agencies.
79 facts · 72 source verified · 7 in progress · 104 official sources
On this page
- How to start a nonprofit in Washington
- Start Here
- Compact Operational Reference
- Form the corporation
- Govern the corporation and keep its records
- File the annual report and record corporate changes
- Foreign nonprofit authority in Washington
- Register with the Charities Program, renew, and meet the financial tier
- Commercial fundraisers and charitable trusts
- State taxes, business licensing, and the UBI
- Property-tax exemption, and keeping it
- Register as an employer, and the four Washington payroll programmes
- Raffles, bingo, fundraising events, and alcohol
- Activity licensing, local duties, lobbying, and political activity
- Dissolution, charitable property, and closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. Washington specifics included.
How to start a nonprofit in Washington
- Pick the entity type: Use chapter 24.03A RCW for an ordinary Washington nonprofit corporation
- File the articles: File Washington nonprofit articles of incorporation
- Name the board: Maintain the statutory minimum number and qualifications of directors
- Appoint the officers: Appoint a president, secretary and treasurer and observe the role-combination rule
- Keep a registered agent: Maintain a Washington registered agent and registered office with consent
- File the initial report: File the initial report within 120 days if it was not filed with formation
- Register before asking for money: Register with the Washington Charities Program before soliciting when the statutory trigger applies
- Claim the state tax exemption: Do not assume nonprofit or federal 501(c)(3) status creates blanket Washington tax exemption
Start Here
These are the Washington decision points an ordinary nonprofit meets first, in roughly the order they arrive. Each links to the full requirement below, with its applicability, verification status and official source. Activity-triggered systems are deliberately absent: employment, gaming, alcohol, lobbying, commercial fundraisers and property claims each have a group of their own further down. Three Washington patterns are worth knowing before the rest. Corporate and charity reporting run on two different calendars, the anniversary month against the eleventh month after fiscal-year end, so neither deadline can be inferred from the other. Washington has no general corporate net-income tax, but Business and Occupation tax is a gross-receipts tax, so revenue is taxed where profit is not. And a UBI number is an identifier rather than a compliance bundle: it can exist with no active tax, unemployment or industrial-insurance registration behind it.
- Use chapter 24.03A RCW for an ordinary Washington nonprofit corporation Applies to: Organizations choosing the ordinary domestic Washington nonprofit corporate form.
- File Washington nonprofit articles of incorporation Applies to: A new domestic Washington nonprofit corporation under chapter 24.03A RCW.
- Maintain a Washington registered agent and registered office with consent Applies to: Domestic Washington nonprofits and registered foreign nonprofit corporations.
- File the initial report within 120 days if it was not filed with formation Applies to: A newly formed Washington nonprofit corporation subject to chapter 23.95 RCW.
- Maintain the statutory minimum number and qualifications of directors Applies to: Washington chapter 24.03A nonprofit corporations.
- Appoint a president, secretary and treasurer and observe the role-combination rule Applies to: Washington chapter 24.03A nonprofit corporations.
- Adopt bylaws and complete organizational actions Applies to: A newly formed Washington nonprofit corporation.
- Maintain required records and honor member inspection rights Applies to: Washington nonprofit corporations, especially corporations with members.
- File the corporate annual report by the last day of the anniversary month Applies to: Domestic chapter 24.03A nonprofit corporations and registered foreign nonprofits.
- Update reportable entity information and registered-agent data Applies to: A domestic or foreign nonprofit when reportable information changes.
- Register with the Washington Charities Program before soliciting when the statutory trigger applies Applies to: A charitable organization that solicits or receives contributions in Washington and does not qualify for an exemption.
- Renew charitable registration by the last business day of the eleventh month after fiscal year end Applies to: A registered charitable organization that continues soliciting or receiving contributions in Washington.
- Do not assume nonprofit or federal 501(c)(3) status creates blanket Washington tax exemption Applies to: Washington nonprofit corporations and out-of-state nonprofits doing taxable business in Washington.
- File a Business License Application when tax, employee, trade-name or endorsement triggers apply Applies to: A nonprofit that hires employees, has taxable activity, reaches a DOR registration trigger, registers a trade name, needs a specialty endorsement or needs a participating city endorsement.
- Obtain Attorney General approval or court approval before implementing a charitable-property distribution plan Applies to: A charitable corporation dissolving with charitable property.
Compact Operational Reference
A summary and navigation device only. Start Here above carries the ordinary decision points; these twelve rows are the operational actions that carry a stated Washington amount or a hard date. Every row links to the complete requirement below, where the applicability line, the exceptions and the official source live, and every row rests on a source-verified fact. Each cell is generated from the linked fact's own fields rather than summarized, so this table can never state a fee or a deadline the requirement itself does not.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| File Washington nonprofit articles of incorporation | Required | $80 — Standard formation fee | Before acting as a Washington nonprofit corporation. | SOURCE VERIFIED |
| File the initial report within 120 days if it was not filed with formation | Required | $0 — Filed with formation | Within 120 days after formation. | SOURCE VERIFIED |
| File the corporate annual report by the last day of the anniversary month | Required | $60 — Standard annual report fee | Last day of the anniversary/formation month each year; may be filed up to 180 days early. | SOURCE VERIFIED |
| Register a foreign nonprofit before doing business in Washington when chapter 23.95 requires it | Conditional | $30 — Foreign registration | See full requirement | SOURCE VERIFIED |
| Register with the Washington Charities Program before soliciting when the statutory trigger applies | Required | $60 — Initial registration | See full requirement | SOURCE VERIFIED |
| Renew charitable registration by the last business day of the eleventh month after fiscal year end | Required | — | See full requirement | SOURCE VERIFIED |
| Register a commercial fundraiser and maintain the $25,000 surety bond | Required | $300 — Initial registration | Before activity; renew under the annual cycle established by the Secretary. | SOURCE VERIFIED |
| File a Business License Application when tax, employee, trade-name or endorsement triggers apply | Required | $50 — New-location/new-UBI processing fee, plus trade-name and endorsement fees | Before taxable business, hiring or licensed activity; register when a threshold is met. | SOURCE VERIFIED |
| Apply to DOR for nonprofit property-tax exemption within 60 days of acquisition or conversion | Required | — | Within 60 days after acquisition or conversion to exempt use. | SOURCE VERIFIED |
| Renew nonprofit property-tax exemption annually by March 31 and report changes within 60 days | Required | — | See full requirement | SOURCE VERIFIED |
| Obtain an ordinary raffle license when the unlicensed exemption is exceeded | Required | $70 — Base fee plus 3.583% of gross gambling receipts, capped at $3,200 | See full requirement | SOURCE VERIFIED |
| Use a special-occasion license or banquet permit for nonprofit alcohol events as applicable | Conditional | $90 — Special Occasion License — per day per location | See full requirement | SOURCE VERIFIED |
Form the corporation
The ordinary statute is chapter 24.03A RCW, effective 1 January 2022, and it does not force every entity under it into a single mould. Formation fees run on a gross-revenue certification rather than a flat price: articles are $80, or $40 where the corporation certifies less than $500,000, with expedited service priced separately. An initial report follows within 120 days. Also here: a compliant name with optional reservation, the registered agent and registered office with consent, the charitable-corporation designation where it is chosen, and the question of formation publication, which is carried as unconfirmed rather than asserted either way.
Form under the Washington Nonprofit Corporation Act, chapter 24.03A RCW. The current act took effect January 1, 2022 and replaced the former nonprofit-corporation statute. Washington also retains separate special forms, including chapter 24.06 miscellaneous and mutual corporations; not every chapter 24.03A corporation is assigned a California-style public-benefit, mutual-benefit or religious class.
- Deadline
- Choose the entity form before filing articles.
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation (RCW 24.03A), or another statute-specific form if applicable.
Applies to: Organizations choosing the ordinary domestic Washington nonprofit corporate form.
- A chapter 24.03A corporation may separately qualify as a charitable corporation, nonmembership corporation, federal public charity or optional public-benefit corporation; those concepts are not interchangeable.
- Idaho nonprofit corporation type required
- California nonprofit corporation type required
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
View official sources (4)
File Articles of Incorporation with the Secretary of State. Current ordinary filing fee is $80, reduced to $40 when the filer voluntarily certifies that the corporation’s gross revenue for its most recently completed fiscal year was less than $500,000. A newly formed entity with no completed fiscal year may use the certification only if the current official form permits it on the stated basis.
- Deadline
- Before acting as a Washington nonprofit corporation.
- Fee
- $80 (one time) — Standard formation fee
- $40 (one time) — Reduced fee under the less-than-$500,000 gross-revenue certification
- $100 (one time) — Expedited service
- $150 (one time) — Same-day service
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation (RCW 24.03A).
Applies to: A new domestic Washington nonprofit corporation under chapter 24.03A RCW.
- Reduced $40 fee applies when most-recently-completed-fiscal-year gross revenue is less than $500,000.
- Special-purpose entities and chapter 24.06 corporations use different forms.
- Tax exemption is not created by this filing.
- Articles of Incorporation — Nonprofit Corporation (RCW 24.03A) — primary
- Oregon articles of incorporation required
- Alaska articles of incorporation required
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 3 more
View official sources (4)
The entity name must satisfy chapter 23.95 RCW and SOS naming rules and must be distinguishable in the filing office record. A domestic chapter 24.03A nonprofit may optionally reserve an available name for 180 days. The reservation expires after 180 days and may not be renewed; a new reservation filing may be made after expiration.
- Deadline
- Name compliance is tested at filing; reserve before formation only if desired. A reservation lasts 180 days from filing and is not renewable; a new reservation filing may be made after expiration.
- Fee
- $20 (one time) — Chapter 24.03A domestic name reservation (not available online)
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Event triggered
- Official form or portal
- Domestic Name Reservation — Multiple Entity Types.
Applies to: A domestic or foreign nonprofit corporation selecting a Washington name.
- A chapter 24.03A nonprofit is not required merely by the reviewed form to include “Inc.” or “Corporation,” but a misleading or prohibited name remains impermissible.
- Foreign name registration/renewal is a separate filing.
- Trade names are separately addressed in the trade-name/city-endorsement fact.
- Domestic Name Reservation — Multiple Entity Types — primary
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
Designate and continuously maintain a registered agent and registered office in Washington. The agent must consent in the manner allowed by chapter 23.95 RCW, and the office must be a physical Washington address meeting statutory requirements.
- Deadline
- Consent is required before or with designation; maintain continuously and update when information changes.
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Official form or portal
- Articles of Incorporation; Foreign Registration Statement; Statement of Change/online update.
Applies to: Domestic Washington nonprofits and registered foreign nonprofit corporations.
- The organization cannot treat a mailbox alone as a statutory registered office unless it satisfies the exact statutory address definition.
- Articles of Incorporation — initial designation
- Foreign Registration Statement — foreign initial designation
- Oregon registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
Articles must state one or more lawful purposes. If the corporation is organized for charitable or religious purposes or intends to qualify under IRC 501(c)(3), the filer should answer the official charitable-nonprofit classification question consistently and include purpose and dissolution/asset-dedication language adequate for the intended federal and state treatment.
- Deadline
- At formation when possible; otherwise before relying on the articles for a tax-exemption application.
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Event triggered
- Official form or portal
- Articles of Incorporation; Articles of Amendment if corrected later.
Applies to: A nonprofit that intends to be a charitable corporation or seek federal 501(c)(3) recognition.
- Applies when the corporation is organized for charitable/religious purposes or intends to seek IRC 501(c)(3) recognition.
- Federal 501(c)(3) language is a federal tax matter; Washington charitable-corporation status and optional public-benefit status are separate concepts.
- Articles of Incorporation — primary
- Articles of Amendment — later correction
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
The articles and attached information are public records. If the entity does not already have a Unified Business Identifier, a successful formation filing generally results in a UBI assignment. A UBI identifies the entity across state systems but does not prove that every tax, license or employer account is active.
- Deadline
- At formation; activate separate accounts before the activities that trigger them.
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation; Business License Application when separately required.
Applies to: Every filer of Washington nonprofit articles.
- A preexisting UBI should be supplied where the form requests it.
- Public-record rules mean residential addresses entered in filings may be publicly accessible.
- Articles of Incorporation — UBI assignment trigger
- Business License Application — when separately required
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
View official sources (3)
An initial report is due within 120 days after the entity’s formation date. It may be filed with the formation filing without an additional fee; if filed separately, the current fee is $10.
- Deadline
- Within 120 days after formation.
- Fee
- $0 (one time) — Filed with formation
- $10 (one time) — Filed separately
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- One time
- Official form or portal
- Initial Report / Initial Report section of formation filing.
Applies to: A newly formed Washington nonprofit corporation subject to chapter 23.95 RCW.
- The initial report is distinct from the first annual report and from charitable registration.
- Current temporary upload instructions on the public-notices page should be rechecked if the portal changes.
- Initial Report — primary
- Idaho initial report not yet confirmed
- Tennessee initial report recommended, not required
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
The current articles, formation instructions and statute identify the formation filing but do not identify newspaper publication or proof of publication as an ordinary formation step. This supports only qualified wording, not an absolute statewide negative for every special-purpose entity or proceeding.
- Deadline
- No ordinary formation-publication deadline identified.
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Unknown
- Official form or portal
- No publication form identified.
Applies to: An ordinary chapter 24.03A nonprofit corporation at formation.
- Special-purpose corporations, assumed names, court proceedings, creditor notices and local permits may involve separate publication or notice duties.
The reviewed SOS formation process does not list a newspaper-publication step.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington Secretary of State and 2 more
View official sources (3)
Govern the corporation and keep its records
Washington ties the board minimum to federal status rather than to size, which is unusual and worth reading carefully: the general minimum is one director, while an organization represented as a federally recognised public charity carries a higher requirement. A president, secretary and treasurer are appointed, with the role-combination limits observed rather than assumed away. Bylaws and the organizational actions follow, then meetings with notice, quorum and voting, member rights where members exist, records with member inspection rights, and fiduciary duties with interested-transaction documentation.
The general minimum is one director. A corporation that has received, or has applied for and represented itself as eligible for, federal public-charity status described in RCW 24.03A.505 must have at least three directors. Directors must be individuals. Minor directors are limited to no more than three or one-third of the board, whichever is fewer.
- Deadline
- At organization and continuously, subject to the temporary vacancy rule.
- Official form or portal
- No standalone appointment form.
Applies to: Washington chapter 24.03A nonprofit corporations.
- General minimum is 1 director.
- A corporation received/represented as eligible for federal public-charity status must have at least 3 directors.
- A temporary vacancy below three is allowed while the corporation promptly fills it.
- No universal Washington residency requirement was identified in the cited section.
- Oregon minimum number of directors required
- Nebraska minimum number of directors required
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
View official sources (2)
The corporation must have a president, secretary and treasurer, appointed annually unless the articles or bylaws provide otherwise. One individual may hold more than one office, but the president may not also serve as secretary.
- Deadline
- At the organizational stage and thereafter as terms require.
- Frequency
- Annual
- Official form or portal
- No standalone officer appointment form.
Applies to: Washington chapter 24.03A nonprofit corporations.
- The corporation may create additional offices; role duties may be assigned in the bylaws.
- The president may not also serve as secretary.
- Oregon required officers required
- Hawaii required officers required
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
View official sources (2)
Adopt bylaws consistent with the articles and chapter 24.03A RCW, elect or appoint directors and officers as needed, authorize banking and fiscal controls, and document the organizational meeting or written action. Decide whether the corporation has members with voting rights or is a nonmembership corporation.
- Deadline
- Promptly after formation and before relying on governance procedures.
- Frequency
- One time
- Official form or portal
- No state bylaw filing form.
Applies to: A newly formed Washington nonprofit corporation.
- A corporation may be a membership or nonmembership corporation.
- Bylaws cannot override mandatory statutory provisions or the articles.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
View official sources (4)
Hold board and member meetings, give notice, determine quorum and record votes under the act and governing documents. Remote participation is permitted when statutory communication conditions are met. Board action without a meeting generally requires unanimous consent, signed within a period not exceeding 60 days.
- Deadline
- Before or at each action under the applicable notice and consent rules; board written consent must be signed within 60 days.
- Frequency
- As needed
- Official form or portal
- No universal state form.
Applies to: Boards and members of Washington nonprofit corporations.
- Member written action and voting arrangements can differ from board action; articles/bylaws may set valid alternative rules within statutory limits.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
View official sources (2)
Keep permanent minutes and actions without meetings, appropriate accounting records, membership records if applicable, current governing documents and specified communications. A qualifying member may inspect records under statutory conditions; for the records listed in RCW 24.03A.215, written notice generally must be received at least five business days before the requested inspection date.
- Deadline
- Maintain continuously; respond to a qualifying member demand within the statutory notice framework (at least five business days for RCW 24.03A.215 records).
- Fee
- $0 (per filing) — No state filing fee; reasonable copying costs may be charged only as law permits
- Frequency
- As needed
- Official form or portal
- No universal filing form.
Applies to: Washington nonprofit corporations, especially corporations with members.
- Member inspection is not the same as public inspection or federal Form 990 disclosure.
- Statutory purpose, good-faith and scope limits apply.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
Directors must act in good faith, with the care an ordinarily prudent person would exercise in a like position, and in a manner reasonably believed to be in the corporation’s best interests. An interested-director transaction should use statutory disclosure, disinterested approval or fairness safeguards.
- Deadline
- At every board decision and interested transaction.
- Frequency
- As needed
- Official form or portal
- No universal state conflict-disclosure form.
Applies to: Directors and corporations entering transactions involving directors or related interests.
- The statute provides transaction validity safe harbors; it does not make a written stand-alone conflict-of-interest policy a universal filing requirement.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
View official sources (2)
Do not make loans or guarantees to directors or officers except as specifically allowed by the act. Apply the mandatory, permissive and prohibited indemnification rules and any valid article/bylaw provisions before advancing expenses or indemnifying a person.
- Deadline
- Before each loan, guarantee, advance or indemnification decision.
- Frequency
- Event triggered
- Official form or portal
- No universal state form.
Applies to: Washington nonprofits considering a loan, guarantee, advance or indemnification involving directors or officers.
- Directors and officers liability insurance is distinct from statutory indemnification and is not universally required by the reviewed law.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
View official sources (2)
The reviewed corporate and charitable-registration sources impose conduct, conflict-transaction and tiered financial-reporting rules, but they do not affirmatively establish that every nonprofit must adopt a separate written conflict-of-interest policy, whistleblower policy, audit committee or independent-director quota. Specialized programs and federal rules may impose them.
- Deadline
- No universal deadline confirmed.
- Frequency
- Unknown
- Official form or portal
- No universal form confirmed.
Applies to: Ordinary Washington nonprofit corporations outside specialized grants, contracts and regulated programs.
- Director conduct and interested-transaction statutes still apply even without a separately mandated policy document.
Washington law imposes governance and conflict rules; separate policy or committee requirements may depend on the organization and program.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Legislature and 2 more
View official sources (3)
A "charitable corporation" is defined by Washington law and includes corporations with charitable purposes, including many 501(c)(3) purposes. A corporation may separately elect the optional statutory public-benefit designation by the prescribed filing. A charitable corporation must identify a major new purpose or materially different significant program in its next annual report unless an exception applies.
- Deadline
- Optional designation is event-triggered. Qualifying program changes are reported in the next annual report.
- Fee
- $20 (one time) — Optional public-benefit designation
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Event triggered
- Official form or portal
- Optional Public Benefit Designation filing; Annual Report.
Applies to: Chapter 24.03A corporations with charitable purposes, optional public-benefit designation, or material charitable-program changes.
- Charitable-corporation status, federal public-charity status and optional public-benefit designation must not be merged.
- RCW 24.03A.075 contains exceptions and materiality limits.
- Optional Public Benefit Designation — primary
- Annual Report — program-change disclosure
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
File the annual report and record corporate changes
The corporate annual report is due on the last day of the anniversary month, which means the deadline is different for every corporation and is not a date anyone can look up once and reuse. Its fee also uses the gross-revenue certification, $60 or $20. This calendar is entirely separate from the charity renewal calendar further down, and confusing the two is the ordinary way a Washington nonprofit misses one of them. Amendments, restatements, fundamental transactions and certificates of existence complete the group.
File a Secretary of State annual report by the last day of the entity’s anniversary month. The report may be filed up to 180 days early. A chapter 24.03A nonprofit annual report currently costs $60, reduced to $20 if the official less-than-$500,000 gross-revenue certification applies.
- Deadline
- Last day of the anniversary/formation month each year; may be filed up to 180 days early.
- Fee
- $60 (annual) — Standard annual report fee
- $20 (annual) — Reduced fee under the less-than-$500,000 gross-revenue certification
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Annual
- Official form or portal
- Annual Report — Nonprofit Corporation.
Applies to: Domestic chapter 24.03A nonprofit corporations and registered foreign nonprofits.
- Reduced $20 fee applies when most-recently-completed-fiscal-year gross revenue is less than $500,000.
- The annual corporate report is separate from the initial report, charity renewal, tax returns and local licenses.
- Annual Report — Nonprofit Corporation — primary
- Idaho annual or biennial report required
- Kansas annual or biennial report required
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 4 more
View official sources (5)
Keep the Secretary of State record accurate for registered agent/office, principal office and governors. Changes may be made through an annual report or the appropriate change/amendment filing depending on the field and timing.
- Deadline
- Promptly after the change; registered-agent maintenance is continuous.
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Event triggered
- Official form or portal
- Annual Report; Statement of Change; Articles of Amendment where charter text changes.
Applies to: A domestic or foreign nonprofit when reportable information changes.
- A governor/officer change ordinarily does not require articles amendment unless the articles themselves contain the information as a charter provision.
- Charity-program changes may separately require a 30-day charity amendment.
- Annual Report — routine update
- Statement of Change — event-triggered update
- Articles of Amendment — charter-provision update
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
View official sources (4)
Obtain the approvals required by chapter 24.03A RCW and the governing documents, then file Articles of Amendment. Restated articles may consolidate the charter without necessarily adding new amendments.
- Deadline
- Before treating a charter change as effective, subject to the filing’s effective-date rules.
- Fee
- $20 (one time) — Articles of Amendment
- $0 (one time) — Restated articles without an amendment — no filing fee
- $100 (one time) — Expedited service, where available
- $150 (one time) — Same-day service, where available
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Event triggered
- Official form or portal
- Articles of Amendment; Restated Articles of Incorporation.
Applies to: A domestic nonprofit changing its name, purposes, member provisions or other articles terms.
- Bylaw amendments that do not change the articles generally remain internal.
- Fundamental transactions use separate statutory procedures.
- Articles of Amendment — primary
- Restated Articles of Incorporation — consolidation
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
View official sources (3)
Approve and file each fundamental transaction under the transaction-specific provisions of chapter 24.03A and chapter 23.95 RCW. A reorganization between chapter 24.03A and chapter 24.06 currently has a $20 SOS fee. Charitable-property restrictions and Attorney General involvement may apply independently.
- Deadline
- Before the transaction becomes effective and before transferring restricted charitable property.
- Fee
- $20 (one time) — Reorganization between RCW 24.03A and RCW 24.06
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Event triggered
- Official form or portal
- Transaction-specific SOS form or drafted filing.
Applies to: Nonprofits entering a merger, conversion, domestication/reorganization or disposition of substantially all assets.
- Charitable property cannot be treated as unrestricted corporate property.
- A sale in the ordinary course differs from a disposition of substantially all assets.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
View official sources (4)
File the delinquent report and pay current fees before the applicable cure period expires. SOS guidance states that a domestic entity may be administratively dissolved 120 days after expiration, while a foreign registration may be terminated after 90 days. Reinstatement rules and fees depend on entity status and timing.
- Deadline
- Domestic: cure before 120 days after expiration. Foreign: cure before 90 days after expiration.
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Event triggered
- Official form or portal
- Annual Report; Reinstatement filing where required.
Applies to: A domestic or registered foreign nonprofit that misses a corporate annual report.
- Administrative dissolution is different from voluntary dissolution and from charity-registration delinquency or DOR account closure.
- Annual Report — cure filing
- Reinstatement filing — if dissolved/terminated
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
View official sources (3)
A certificate of existence may be ordered electronically; certified copies of filed documents are available separately. These are evidentiary services, not recurring compliance filings.
- Deadline
- As required by a bank, grantor, transaction, foreign jurisdiction or counterparty.
- Fee
- $20 (per filing) — Electronic certificate of existence
- $10 (per filing) — Certified-copy certification fee, plus applicable copy charges
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- As needed
- Official form or portal
- Certificate of Existence; Certified Copy request.
Applies to: A nonprofit needing evidence of active status or authenticated filing copies.
- A certificate reflects SOS status and does not prove tax exemption, charitable registration or local licensing.
- Certificate of Existence — primary
- Certified Copy request — secondary
Last verified: 2026-07-20
Official source: Washington Secretary of State — Certificates and Certified Copies
View official source
Foreign nonprofit authority in Washington
For nonprofits incorporated elsewhere. Registration comes before doing business in Washington, currently $30 with expedited service separate, and the home-jurisdiction certificate has its own currency requirement. A registered foreign nonprofit then files the same anniversary-month annual report as a domestic one.
File a Foreign Registration Statement, maintain a Washington registered agent and provide a certificate of existence or similar record from the home jurisdiction issued no more than 60 days before filing. Current foreign nonprofit registration fee is $30.
- Deadline
- Before doing business in Washington. Certificate of existence from the home jurisdiction must be no more than 60 days old at filing.
- Fee
- $30 (one time) — Foreign registration
- $100 (one time) — Expedited service, where available
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- One time
- Official form or portal
- Foreign Registration Statement — Nonprofit Corporation.
Applies to: A nonprofit formed in another jurisdiction whose Washington activities amount to doing business.
- Foreign corporate registration and charitable-solicitation registration have different triggers.
- Foreign Registration Statement — Nonprofit Corporation — primary
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
View official sources (3)
Chapter 23.95 lists activities that do not by themselves constitute doing business. Current SOS notice states that having a Washington remote worker alone does not constitute doing business under RCW 23.95.520(1)(m). The safe harbors do not determine tax nexus, charitable registration, employment accounts or local licensing.
- Deadline
- Analyze before beginning or expanding Washington activity.
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Event triggered
- Official form or portal
- Foreign Registration Statement if required.
Applies to: A foreign nonprofit evaluating whether its Washington activities constitute doing business.
- Maintaining bank accounts, isolated transactions and remote employment can have statutory treatment, but every activity must be tested under the full statute.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 1 more
View official sources (2)
File corporate annual reports under the same anniversary-month system and maintain a registered agent. When ending Washington registration, file the current withdrawal filing and obtain Department of Revenue clearance when required.
- Deadline
- Annual report: last day of anniversary month. Withdrawal: after ceasing Washington registration and completing tax closure/clearance steps.
- Fee
- $0 (one time) — No SOS filing fee for foreign withdrawal
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Annual
- Official form or portal
- Annual Report; Foreign Withdrawal filing; Revenue Clearance Certificate.
Applies to: A registered foreign nonprofit corporation.
- Withdrawal does not automatically close charity, tax, payroll, gaming or local accounts.
- The no-fee statement applies only to the SOS filing.
- Annual Report — ongoing maintenance
- Foreign Withdrawal filing — exit
- Revenue Clearance Certificate — tax clearance
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 3 more
View official sources (4)
Register with the Charities Program, renew, and meet the financial tier
Registration comes before solicitation where the thresholds are met, currently $60, with a statutory processing period that makes filing early a practical matter rather than a courtesy. Renewal is due no later than the last business day of the eleventh month after fiscal-year end, so this calendar tracks the fiscal year while the corporate one tracks the anniversary month. The small-organization exemption is narrower than its dollar figure: under $50,000 and all activities carried out by volunteers, so a single paid fundraiser ends it. Registered charities then face exact tiers, with tier 2 beginning above $1 million and running through $3 million of average annual gross revenue, and the financial-review requirement following the tier.
A covered charitable organization must register with the Secretary of State before soliciting contributions. Registration analysis is separate from nonprofit incorporation and foreign corporate registration.
- Deadline
- Before solicitation; statutory processing means an entity is deemed registered no sooner than 20 days after receipt of a complete filing, so file sufficiently in advance.
- Fee
- $60 (one time) — Initial registration
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- One time
- Official form or portal
- Online Charity Registration.
Applies to: A charitable organization that solicits or receives contributions in Washington and does not qualify for an exemption.
- Exempt organizations under RCW 19.09.081 and specific-individual appeals are addressed separately.
- Corporate formation alone does not satisfy this filing.
- Online Charity Registration — primary
- Oregon charitable solicitation registration required
- Iowa charitable solicitation registration required in some cases
Last verified: 2026-07-20
Official sources: Washington State Legislature and 4 more
View official sources (5)
The registration application requirements do not apply to a charitable organization raising less than $50,000 in an accounting year when all organizational and fundraising activities are carried on by unpaid persons and no assets or income inure to insiders except as part of a charitable class. Appeals for a specifically named individual are also exempt when all proceeds are given to or spent directly for that individual.
- Deadline
- Monitor continuously and register before solicitation once an exemption condition will not be met.
- Fee
- $0 (one time) — No registration fee while exempt
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- As needed
- Official form or portal
- Self-Assessment Guide; Online Charity Registration if threshold/conditions change.
Applies to: Organizations evaluating exemption from the charity application requirements.
- Exempt only when annual amount raised is less than $50,000, all activities are unpaid, and no prohibited inurement occurs.
- All organizational and fundraising activities must be carried on by unpaid persons.
- The operator is strictly "less than $50,000," not "$50,000 or less."
- Paid officers, employees, commercial fundraisers or paid program personnel can defeat the small volunteer-only route before the dollar threshold is reached.
- Self-Assessment Guide — primary
- Online Charity Registration — if exemption ceases to apply
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
View official sources (3)
Chapter 19.09 RCW applies to solicitation in Washington directly or indirectly by any means, but the reviewed official materials do not provide a complete passive-website or crowdfunding nexus safe harbor. A targeted campaign, receipt of Washington contributions, paid fundraiser relationship or other contacts may change the analysis.
- Deadline
- Before targeting Washington donors or launching a campaign likely to reach or receive Washington contributions.
- Fee
- $60 (one time) — Initial registration if required
- $40 (annual) — Renewal if required
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- Event triggered
- Official form or portal
- Online Charity Registration; no dedicated crowdfunding nexus form.
Applies to: Out-of-state charities with donation websites, crowdfunding campaigns or platform-based appeals accessible to Washington residents.
- Fundraising platforms do not replace the charity’s own analysis.
- Commercial-fundraiser and coventurer rules may apply depending on the platform’s role.
- Online Charity Registration — if coverage applies
Online fundraising may trigger Washington registration depending on the campaign and contacts.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Legislature and 2 more
View official sources (3)
Submit the online charity registration with legal identity, officers/directors, solicitation and fiscal information, governing documents and other information required by RCW 19.09.075 and the portal. Board review of the financial report is required.
- Deadline
- Before solicitation and sufficiently early for the statutory processing period.
- Fee
- $60 (one time) — Initial registration
- $50 (one time) — Late fee when the entity should already have been registered or renewed
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- One time
- Official form or portal
- Online Charity Registration.
Applies to: A charitable organization required to register.
- Federal Form 990 public-inspection compliance can affect attachment treatment; the portal’s current document requests control.
- Online Charity Registration — primary
Last verified: 2026-07-20
Official sources: Washington State Legislature and 5 more
View official sources (6)
File the annual charity renewal online, update financial and organizational information and pay the renewal fee. The completed renewal form and fee must be received no later than the last business day of the eleventh month after the end of the organization’s accounting year.
- Deadline
- No later than the last business day of the eleventh month after fiscal year end. A calendar-year organization ordinarily has a November deadline, but the exact due date is the last business day of that month rather than an unconditional November 30 rule.
- Fee
- $40 (annual) — Renewal fee
- $50 (annual) — Late fee after the due date
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- Annual
- Official form or portal
- Online Charity Renewal.
Applies to: A registered charitable organization that continues soliciting or receiving contributions in Washington.
- An extension of federal Form 990 does not automatically change the Washington renewal deadline unless the Washington program expressly grants or recognizes an extension.
- A change in accounting year may not cause the renewal due date to be more than one year after the prior registration or renewal.
- Corporate annual reports have a different deadline.
- Online Charity Renewal — primary
- Oregon charity registration renewal required
- Indiana charity registration renewal required in some cases
Last verified: 2026-07-20
Official sources: Washington State Legislature and 3 more
View official sources (4)
File an online amendment within 30 days after a change to specified registration or financial information. File charity closure when the organization stops soliciting or receiving donations in Washington or ceases operations, and complete any final information requested.
- Deadline
- Changes: within 30 days. Closure: event-triggered when covered activity ends.
- Fee
- $0 (per filing) — Amendment and closure — no separate fee stated on the current All Forms page
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- Event triggered
- Official form or portal
- Charity Amendment; Charity Closure.
Applies to: Registered charities whose reported information changes or that stop Washington solicitation/operations.
- Corporate dissolution or foreign withdrawal does not automatically close the charity registration; complete both workflows.
- Charity Amendment — change reporting
- Charity Closure — closure
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
At the point required by RCW 19.09.100, disclose the organization’s legal name, the charitable purpose and how the public may obtain registration and financial information from the Secretary of State. Do not state or imply that state registration is an endorsement.
- Deadline
- With each covered solicitation in the manner required by statute.
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- As needed
- Official form or portal
- No universal state disclosure form.
Applies to: Registered and exempt charitable organizations and persons soliciting on their behalf.
- Exact language and timing depend on solicitation medium and statutory exceptions; professional fundraisers have additional identity disclosures.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
View official sources (2)
Tier 1 applies when average annual gross revenue over the three preceding completed accounting years is $1,000,000 or less and requires RCW 19.09.075 reporting. Tier 2 applies when that average is more than $1,000,000 and up to $3,000,000 and requires public access to either the organization’s normally filed federal return prepared by a CPA or other professional preparer, or an independent CPA audit for the preceding year. Tier 3 applies when the average is more than $3,000,000 and requires an independent third-party audit for the preceding year, made publicly available.
- Deadline
- With each annual registration/renewal cycle and public request; audit covers the preceding accounting year.
- Fee
- $0 (one time) — No separate state filing fee beyond charity renewal; CPA preparation/audit cost is private and variable
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- Annual
- Official form or portal
- Charity Renewal; federal return or independent audit as applicable.
Applies to: Charitable organizations required to register under chapter 19.09 RCW.
- Tier 1: average annual gross revenue (prior three completed accounting years) of $1,000,000 or less.
- Tier 2: average annual gross revenue more than $1,000,000 and up to $3,000,000 — public access to the CPA/professional-prepared federal return or an independent CPA audit.
- Tier 3: average annual gross revenue more than $3,000,000 — independent third-party audit required.
- The Secretary may waive a tier requirement under rule.
- WAC 434-120-107 contains waiver conditions, including unusual/nonrecurring revenue and certain cash-revenue circumstances.
- Charity Renewal — primary
- Federal return or independent audit, as applicable — tier 2/3 attachment
- Idaho audit and financial statements required in some cases
- North Dakota audit and financial statements required
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
File both the corporate annual report and the annual charity renewal. The corporate report is due by the last day of the anniversary month and carries the corporate $60/$20 fee structure; the charity renewal must be received no later than the last business day of the eleventh month after fiscal year end and costs $40. One does not replace the other.
- Deadline
- Corporate: last day of anniversary month. Charity: last business day of the eleventh month after fiscal year end.
- Fee
- $60 (annual) — Corporate annual report (standard)
- $20 (annual) — Corporate annual report (reduced)
- $40 (annual) — Charity renewal
- $50 (annual) — Charity late fee
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- Annual
- Official form or portal
- Annual Report; Online Charity Renewal.
Applies to: A nonprofit that is both a Washington/foreign corporation and a registered charitable organization.
- The last-business-day formula applies to charity renewal, not the corporate anniversary report.
- Tax, property and local filings remain separate as well.
- Annual Report — corporate
- Online Charity Renewal — charity
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 5 more
View official sources (6)
Commercial fundraisers and charitable trusts
Two systems that arrive only in particular circumstances. A commercial fundraiser registers before activity and renews on the annual cycle, with the contract and campaign filings due before campaign activity rather than with the first report, and an incomplete contract is treated as a defect rather than a formality. Charitable trust registration is separate again, with an initial filing within four months of becoming one.
Register before conducting fundraising services, renew annually and maintain the required $25,000 surety bond. Current registration fees are $300 initial and $225 renewal.
- Deadline
- Before activity; renew under the annual cycle established by the Secretary.
- Fee
- $300 (one time) — Initial registration
- $225 (annual) — Renewal
- $50 (annual) — Late fee
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- Annual
- Official form or portal
- Commercial Fundraiser Registration/Renewal; surety bond.
Applies to: A person or entity that meets Washington’s statutory definition of commercial fundraiser.
- Employee and volunteer exceptions depend on the statutory definition.
- Fundraising counsel/consultants without custody/control or solicitation may be treated differently.
- Commercial Fundraiser Registration/Renewal — primary
- Surety bond — financial-assurance requirement
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 4 more
View official sources (5)
The charity must file the written fundraising service contract and required registration form before the campaign. The contract filing fee is $20. The commercial fundraiser must file campaign activity reports under the current SOS workflow and maintain required records.
- Deadline
- Before campaign activity; incomplete contract filings may be held up to 30 days for cure. Activity-report deadlines are campaign-specific under the current form and law.
- Fee
- $20 (per filing) — Contract filing
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- Event triggered
- Official form or portal
- Fundraising Service Contract Registration; Commercial Fundraiser Activity Report.
Applies to: A registered charity using a commercial fundraiser and the commercial fundraiser.
- Charity registration and fundraiser registration must both be current.
- Percentage compensation is not treated here as universally prohibited; analyze the contract and fiduciary implications.
- Fundraising Service Contract Registration — primary
- Commercial Fundraiser Activity Report — reporting
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
The current SOS All Forms page states that fundraising counsel/consultants and commercial coventurers are not recorded with the Secretary of State as commercial fundraisers merely by those labels. Classification turns on actual statutory functions, including solicitation, custody/control of contributions and campaign conduct. Written contracts and disclosure, tax or consumer-protection duties may still apply.
- Deadline
- Before signing the arrangement or launching the promotion.
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- Event triggered
- Official form or portal
- No separate counsel/coventurer registration form identified on the current All Forms page.
Applies to: Charities hiring consultants or entering charitable sales promotions.
- A charitable sales promotion can also create taxable retail sales and licensing obligations.
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 2 more
View official sources (3)
File the initial trust registration, trust instrument and required information within four months after the trust becomes subject to Washington registration. Satisfy annual reporting by filing the trust renewal and the applicable complete federal information return or financial report no later than the last business day of the eleventh month after the end of the trust’s accounting year.
- Deadline
- Initial: within four months after becoming subject to registration. Renewal: no later than the last business day of the eleventh month after fiscal year end.
- Fee
- $25 (one time) — Initial registration
- $25 (annual) — Annual renewal
- $50 (annual) — Late fee under the general charities rule where applicable
- Filing agency
- Washington Secretary of State, Charities Program (Corporations and Charities Division) (Charities Program)
- Frequency
- Annual
- Official form or portal
- Charitable Trust Registration; Charitable Trust Renewal.
Applies to: A trustee or charitable trust required to register under chapter 11.110 RCW.
- A nonprofit corporation may have charitable assets without being a separately registrable charitable trust; analyze the instrument and chapter 11.110 definitions.
- The charitable-trust rule is distinct from the charitable-organization renewal rule even though both use a last-business-day formula.
- Charitable Trust Registration — initial
- Charitable Trust Renewal — annual
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
State taxes, business licensing, and the UBI
Washington has no general corporate net-income tax, and that sentence causes more trouble here than any other: Business and Occupation tax is a gross-receipts tax, so revenue is taxed even where profit is not. Nonprofit status and federal 501(c)(3) recognition do not create blanket relief from it, or from sales and use tax on purchases. The Business License Application, currently $50, is filed when tax, employee, trade-name or licence conditions apply. And a UBI is an identifier rather than a compliance bundle: it can exist with no active Department of Revenue tax registration, no Employment Security account and no Labor and Industries coverage behind it, so having one proves less than it appears to.
Washington generally taxes nonprofit organizations like other businesses unless a specific exemption or deduction applies. Washington has no general corporate net-income tax, but it imposes B&O tax on gross receipts and may impose retail sales tax, use tax and other excise taxes. Federal 501(c)(3) recognition does not automatically exempt all Washington activity.
- Deadline
- Register and report when an activity or threshold triggers tax obligations.
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- Business License Application; Washington Combined Excise Tax Return/My DOR.
Applies to: Washington nonprofit corporations and out-of-state nonprofits doing taxable business in Washington.
- Property tax requires its own application.
- Fundraising exemptions and specific entity/transaction exemptions must be analyzed separately.
- Business License Application / My DOR — primary
- Washington Combined Excise Tax Return / My DOR — ongoing
- Idaho state income tax exemption required in some cases
- Alaska state income tax exemption required in some cases
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 2 more
View official sources (3)
Qualifying fundraising receipts may be exempt from B&O tax and qualifying fundraising sales may be exempt from retail sales tax when the statutory conditions are met. Activities conducted at a regular place of business, such as an ongoing bookstore, thrift store or restaurant, generally do not fit the fundraising exemption merely because profits support the nonprofit.
- Deadline
- Analyze before the event or sale and retain records with the relevant excise return period.
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- No general fundraising exemption certificate.
Applies to: A qualifying nonprofit conducting occasional fundraising that furthers its exempt goals.
- Does not apply to activities conducted at a regular place of business (e.g. an ongoing bookstore, thrift store or restaurant) merely because profits support the nonprofit.
- Donations without a substantial return benefit differ from sales.
- Regular business activities, admissions, lodging, alcohol and third-party vendors may receive different treatment.
Last verified: 2026-07-20
Official sources: Washington State Legislature and 2 more
View official sources (3)
Grant and contract receipts are not automatically exempt. DOR distinguishes unrestricted support from amounts received as consideration for services or deliverables. Regular business receipts are generally classified and taxed under the applicable B&O classification unless a specific exemption applies.
- Deadline
- At receipt and with the assigned excise return.
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- Washington excise tax return.
Applies to: A nonprofit receiving grants, contracts, fees, sponsorships or revenue from ongoing business activities.
- Federal unrelated-business-income concepts do not control Washington B&O classification.
- Restricted grants can still be taxable if they pay for services.
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 2 more
View official sources (3)
File the Washington Business License Application to activate the relevant DOR, ESD, L&I, trade-name and endorsement accounts. DOR tax-registration triggers include gross income of at least $12,000 per year, retail sales or taxable services, specialty wood activity or Washington nexus. Not every nonprofit needs every endorsement, but incorporation and a UBI do not complete this process automatically.
- Deadline
- Before taxable business, hiring or licensed activity; register when a threshold is met.
- Fee
- $50 (one time) — New-location/new-UBI processing fee, plus trade-name and endorsement fees
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Business License Application.
Applies to: A nonprofit that hires employees, has taxable activity, reaches a DOR registration trigger, registers a trade name, needs a specialty endorsement or needs a participating city endorsement.
- DOR tax-registration trigger includes annual gross income of at least $12,000, among other independent activity/nexus triggers.
- A nonprofit may have a UBI but still lack tax registration, industrial insurance, unemployment, PFML or city endorsements.
- Business License Application — primary
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 5 more
View official sources (6)
Register each trade name through the Business License Application/My DOR and obtain participating city endorsements required for the place and activity. A trade name is linked to the UBI; it does not create a separate legal entity or trademark right.
- Deadline
- Before using the trade name or conducting activity requiring the city endorsement.
- Fee
- $5 (per filing) — Trade-name fee, plus applicable BLA processing fee
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Business License Application; city endorsement application within the state portal.
Applies to: A nonprofit using a name other than its legal entity name or operating in a city participating in the Business Licensing Service.
- Some cities administer licenses independently and are not satisfied by a state-administered endorsement.
- Business License Application — primary
- City endorsement application within the state portal — local
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 3 more
View official sources (4)
DOR assigns monthly, quarterly or annual excise tax returns. File each assigned return by the due date until the account is closed or DOR changes the frequency, even if the period has no taxable receipts, unless DOR expressly states otherwise for that account.
- Deadline
- By the due date shown in My DOR for each assigned period.
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Quarterly
- Official form or portal
- Washington excise tax return.
Applies to: A nonprofit registered with DOR and assigned an excise return frequency.
- Charity renewal, corporate annual report and federal Form 990 do not replace state excise returns.
- Washington excise tax return — primary
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 2 more
View official sources (3)
Washington does not impose a general corporate net-income tax, so a federal Form 990-T does not by itself map to a Washington corporate-income-tax return. The underlying activity can still trigger B&O, sales, use, payroll, property or other taxes. The reviewed official sources do not provide a single categorical answer for every tax or entity subtype.
- Deadline
- Analyze with the underlying activity and assigned returns.
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Unknown
- Official form or portal
- No universal Washington Form 990-T counterpart confirmed.
Applies to: A federally tax-exempt organization filing federal Form 990-T or earning unrelated business income.
- Specialized taxes and entity types may have separate returns.
- Federal UBIT and Washington B&O use different tax bases.
Washington has no general corporate income-tax return, but Form 990-T activity may still trigger Washington excise taxes.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Department of Revenue and 2 more
View official sources (3)
Washington does not provide a blanket sales-tax exemption for nonprofit purchases. Pay retail sales tax unless the purchaser and transaction fit a specific exemption. If sales tax was not paid on a taxable purchase used in Washington, report and pay use tax.
- Deadline
- At purchase or on the applicable use-tax return.
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- As needed
- Official form or portal
- Excise tax return or consumer use-tax filing.
Applies to: Nonprofits purchasing goods, digital products or taxable services in Washington.
- Specific organizations and transactions may have statutory exemptions, but federal 501(c)(3) recognition alone is insufficient.
- Consumer use-tax filing — fallback
- Idaho sales tax when you buy required in some cases
- Wisconsin sales tax when you buy required in some cases
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 1 more
View official sources (2)
Except for a specific fundraising or transaction exemption, a nonprofit making retail sales must collect and remit retail sales tax and report the receipts. A reseller permit may be used only for qualifying resale purchases, not for items the organization consumes.
- Deadline
- Register before taxable sales; collect at sale and report with assigned returns.
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- As needed
- Official form or portal
- Business License Application; Reseller Permit; excise tax return.
Applies to: A nonprofit selling taxable goods/services or buying items for resale.
- Qualifying fundraising sales under RCW 82.08.02573 are addressed separately.
- Marketplace facilitators and local admissions taxes require separate analysis.
- Business License Application — tax registration
- Reseller Permit — resale purchases
- Excise tax return — reporting
- Idaho sales tax when you sell required in some cases
- Minnesota sales tax when you sell required
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 3 more
View official sources (4)
Property-tax exemption, and keeping it
Exemption is applied for and then maintained, which makes it a recurring duty rather than a status. The current Department of Revenue form uses a sixty-day filing rule from acquisition or conversion, and renewal is annual by 31 March. A material ownership or use change is reportable, so the exemption follows what the property is actually used for rather than who owns it.
File the Department of Revenue nonprofit property-tax exemption application and documents showing ownership, use, income and organizational qualification. The current form instructs filing within 60 days after acquiring the property or converting it to exempt use. DOR decides exemption eligibility; the county continues assessment and tax administration.
- Deadline
- Within 60 days after acquisition or conversion to exempt use.
- Fee
- $10 (per filing) — Late filing — $10 per month or part of a month; retroactive relief may involve additional amounts
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Form 63 0001, Application for Property Tax Exemption.
Applies to: A qualifying nonprofit owning or using real or personal property for an exempt purpose under chapter 84.36 RCW.
- Federal 501(c)(3) status alone is insufficient.
- Ownership, use, fundraising, leasing and revenue conditions vary by statutory exemption.
- Application for Property Tax Exemption (63 0001) — primary
- Idaho property tax exemption required in some cases
- Hawaii property tax exemption required in some cases
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 3 more
View official sources (4)
Complete the annual renewal/certification required by DOR by March 31 and report changes in ownership, use or exempt status within 60 days. Continue satisfying exclusive-use and other statutory conditions.
- Deadline
- Annual renewal by March 31. Material ownership/use changes within 60 days.
- Fee
- $10 (per filing) — Late renewal/change fee — $10 per month or part of a month
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- Annual
- Official form or portal
- Annual nonprofit property exemption renewal; Form 63 0001 or change filing as directed.
Applies to: A nonprofit with an approved Washington property-tax exemption.
- Property-specific leasing, fundraising, caretaker housing and incidental-use rules can change eligibility.
- County valuation disputes are separate from DOR exemption approval.
- Annual nonprofit property exemption renewal — primary
- Form 63 0001 or change filing as directed — change reporting
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 3 more
View official sources (4)
Register as an employer, and the four Washington payroll programmes
Applies once the organization pays anyone, and Washington runs more separate programmes here than most states. The employer account is registered before the first employee begins covered work. Unemployment insurance and Labor and Industries industrial insurance are separate systems with separate accounts. Paid Family and Medical Leave and the WA Cares Fund are both payroll premiums with their own 2026 rates, reported quarterly, and neither is optional for a covered employer. Wage and hour duties complete the group.
Use the Business License Application to register the employer with DOR and transmit account information to Employment Security and Labor & Industries. Obtain unemployment, Paid Leave, WA Cares and industrial-insurance accounts as applicable before payroll.
- Deadline
- Before the first employee begins covered work or as directed by the agencies.
- Fee
- $50 (one time) — New-location/new-UBI BLA processing fee, plus any endorsement fees; payroll premiums and industrial-insurance rates vary
- Filing agency
- Washington State Department of Revenue (DOR)
- Frequency
- One time
- Official form or portal
- Business License Application.
Applies to: A nonprofit hiring one or more employees in Washington.
- Nonprofit status does not create a general employment-law exemption.
- Independent contractor and volunteer labels must match the actual relationship.
- Business License Application — primary
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 4 more
View official sources (5)
A qualifying 501(c)(3) employer may generally remain a tax-paying employer or elect reimbursable status, under which it reimburses ESD for benefits charged to the account instead of paying regular unemployment contributions. Supply the IRS determination and file the payment-method choice form.
- Deadline
- For a change effective at the start of a calendar year, submit the choice form at least 30 days before that calendar year. New-employer and agency-notice timing must be confirmed on the current form/account notice.
- Filing agency
- Washington State Employment Security Department (ESD)
- Frequency
- As needed
- Official form or portal
- Tax Payment Method Choice Form.
Applies to: A qualifying IRC 501(c)(3) employer liable for Washington unemployment insurance.
- Church/religious-service and other statutory employment exclusions can affect coverage.
- Reimbursable status does not eliminate quarterly wage reporting or Paid Leave/WA Cares duties.
- Tax Payment Method Choice Form — primary
Last verified: 2026-07-20
Official sources: Washington State Employment Security Department and 2 more
View official sources (3)
File both required quarterly reports through EAMS for each quarter, report wages and hours accurately, and pay contributions or reimbursements as assigned. Review corporate-officer coverage and any valid election rather than assuming officers are automatically excluded.
- Deadline
- Quarterly by the ESD due dates shown for each quarter/account.
- Filing agency
- Washington State Employment Security Department (ESD)
- Frequency
- Quarterly
- Official form or portal
- Quarterly tax and wage reports in EAMS.
Applies to: Washington employers with an ESD account, including reimbursable nonprofit employers.
- A zero-payroll quarter may still require reports while the account is active.
- Officer treatment and religious-service exclusions are fact-specific.
- Quarterly tax and wage reports in EAMS — primary
- Oregon unemployment insurance required in some cases
- Illinois unemployment insurance required in some cases
Last verified: 2026-07-20
Official sources: Washington State Employment Security Department and 2 more
View official sources (3)
Washington workers’ compensation is generally mandatory for covered employees. Register the L&I account, report worker hours and pay assigned premiums. Do not treat a worker as a volunteer merely because the organization is nonprofit or the person agreed to unpaid service.
- Deadline
- Before or when covered work begins; report on the assigned quarterly schedule.
- Filing agency
- Washington State Department of Labor & Industries (L&I)
- Frequency
- Quarterly
- Official form or portal
- Industrial insurance account and quarterly report.
Applies to: A nonprofit with covered workers in Washington.
- Some excluded employments and officer elections may apply.
- A qualifying 501(c)(3) may elect optional medical-aid coverage for bona fide volunteers, but that does not convert employees into volunteers.
- Industrial insurance account and quarterly report — primary
- Oregon workers compensation required
- Texas workers compensation required in some cases
Last verified: 2026-07-20
Official sources: Washington State Department of Labor & Industries and 2 more
View official sources (3)
In 2026 the Paid Family and Medical Leave premium is 1.13% of covered gross wages up to the Social Security cap. The employee share is 71.43% and the employer share is 28.57%; employers with fewer than 50 employees are not required to pay the employer share but still report and collect or pay the employee share.
- Deadline
- With payroll and quarterly reports; 2026 rate applies to wages paid on or after January 1, 2026.
- Fee
- $0.0113 (per filing) — 2026 total premium rate (1.13% of covered gross wages up to the Social Security cap), allocated 71.43% employee / 28.57% employer
- Filing agency
- Washington Paid Family and Medical Leave (Employment Security Department) (PFML)
- Frequency
- Quarterly
- Official form or portal
- Paid Leave quarterly report/premium payment.
Applies to: Washington nonprofit employers with covered employees.
- Employers with fewer than 50 employees are not required to pay the employer share.
- Approved voluntary plans and elective coverage can differ.
- Job protection is a separate rule and in 2026 generally applies to employers with 25 or more employees for eligible workers with 180 days of employment, subject to statutory detail.
Last verified: 2026-07-20
Official sources: Washington Paid Family and Medical Leave and 2 more
View official sources (3)
Withhold the WA Cares premium from covered employee wages and report it with ESD payroll reporting. The current premium is 0.58% of gross wages with no Social Security wage cap; the premium is employee-funded unless the employer voluntarily pays it. Stop withholding only when the employee provides an approved exemption notice effective for the relevant period.
- Deadline
- Each payroll period and quarterly report.
- Fee
- $0.0058 (per filing) — 0.58% of covered gross wages, no wage cap, employee-funded unless the employer voluntarily pays it
- Filing agency
- WA Cares Fund (Employment Security Department)
- Frequency
- Quarterly
- Official form or portal
- WA Cares premium reporting and exemption handling.
Applies to: Washington nonprofit employers with covered employees.
- Certain employees can apply for exemptions; exemption eligibility and effective dates are employee-specific.
- Nonprofit status does not itself exempt the employer.
Last verified: 2026-07-20
Official sources: WA Cares Fund and 2 more
View official sources (3)
Comply with Washington minimum wage, overtime, paid sick leave, payroll and recordkeeping rules unless a specific statutory exemption applies. A genuine volunteer must satisfy the applicable unpaid-service criteria; charitable status alone does not permit unpaid productive work that is actually employment.
- Deadline
- From the beginning of the work relationship and each payroll period.
- Filing agency
- Washington State Department of Labor & Industries (L&I)
- Official form or portal
- Required workplace notices and payroll records.
Applies to: Washington nonprofits using employees, interns or volunteers.
- The Minimum Wage Act contains occupation- and activity-specific exemptions, including limited charitable-institution language; each exception must be applied narrowly.
Last verified: 2026-07-20
Official sources: Washington State Department of Labor & Industries and 2 more
View official sources (3)
Add the minor work permit endorsement before employing minors, obtain parent/school authorization where required and follow youth-hour and prohibited-duty rules. Report each new or rehired employee to Washington’s new-hire program within 20 days.
- Deadline
- Minor authorization before work. New hire/rehire report within 20 days.
- Filing agency
- Washington State Department of Labor & Industries (L&I)
- Frequency
- Event triggered
- Official form or portal
- Minor Work Permit endorsement; Parent/School Authorization; New Hire Report.
Applies to: A nonprofit hiring minors or any new/rehired employee.
- School, agricultural and volunteer circumstances can have different youth rules.
- Independent contractors are not reported as employees unless the relationship is actually employment.
- Minor Work Permit endorsement — primary
- Parent/School Authorization — minor-specific
- New Hire Report — reporting
Last verified: 2026-07-20
Official sources: Washington State Department of Labor & Industries and 2 more
View official sources (3)
Raffles, bingo, fundraising events, and alcohol
Washington keeps the gaming categories separate and the differences are practical, not formal: ordinary raffles, enhanced raffles, bingo, fundraising events and amusement games each have their own exemptions, licences and fees, and an enhanced raffle in particular is a different order of undertaking with approval required before any sales or promotion. Alcohol is separate again: a Special Occasion Licence is filed at least forty-five days ahead, and a raffle involving alcohol needs its own permit at least thirty days ahead.
An eligible organization may conduct an unlicensed public raffle only when all unlicensed conditions are met, including no more than two public raffle events in a calendar year and combined gross public-raffle receipts of $5,000 or less per calendar year. Give the local police agency at least five days’ notice and retain records for one year. Members-only unlicensed raffles use a separate $5,000 combined annual limit and additional attendance/sales conditions.
- Deadline
- Local notice at least five days before selecting winners; the organization must already meet the 12-month eligibility prerequisite before offering the raffle.
- Frequency
- As needed
- Official form or portal
- No Gambling Commission license form for the qualifying unlicensed category; LCB Alcohol Raffle Permit portal when applicable.
Applies to: A bona fide charitable or nonprofit organization satisfying the organizational eligibility requirements (see the raffle organizational-eligibility fact) and conducting a small raffle.
- No more than two public raffle events per calendar year.
- Combined gross public-raffle receipts of $5,000 or less per calendar year.
- Must already meet the 12-month organizational eligibility prerequisite (see WA-F078 / special.gaming_raffle_organizational_eligibility).
- Prize restrictions depend on the raffle category.
- Alcohol prizes require the separate members-only Alcohol Raffle Permit framework, and firearm prizes are subject to licensed-raffle and other applicable legal requirements.
- Ordinary public raffle, members-only raffle, licensed raffle and alcohol raffle rules must not be merged.
- LCB Alcohol Raffle Permit, when alcohol will be raffled within the members-only framework — conditional
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 4 more
View official sources (5)
Washington Gambling Commission guidance states that raffle tickets may not be sold over the internet. Ordinary raffle tickets may be paid by cash, check or credit card when the raffle otherwise complies. Ordinary ticket price is capped at $100.
- Deadline
- At each ticket sale.
- Frequency
- As needed
- Official form or portal
- Raffle license if required; no separate payment-method form.
Applies to: Organizations conducting ordinary licensed or unlicensed raffles.
- Electronic advertising is not the same as completing an online ticket sale.
- Enhanced raffles have separate authorized channels and requirements.
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 2 more
View official sources (3)
Apply for a Gambling Commission raffle license before activity. Current annual fee is $70 plus 3.583% of gross gambling receipts, capped at $3,200, under the Commission fee schedule. Licensing does not replace the organizational eligibility requirement, and firearm prizes are one category that requires a licensed raffle.
- Deadline
- Before conducting the licensed raffle; the organization must satisfy the 12-month continuous-operation and permitted-purpose prerequisites before applying or operating.
- Fee
- $70 (annual) — Base fee plus 3.583% of gross gambling receipts, capped at $3,200
- Filing agency
- Washington State Gambling Commission
- Frequency
- Annual
- Official form or portal
- Charitable or Nonprofit Raffle License.
Applies to: An eligible charitable/nonprofit organization satisfying the organizational eligibility requirements and conducting ordinary raffles above unlicensed limits or using licensed features.
- Discounted ticket packages, firearm prizes and other features can independently require licensing.
- A Gambling Commission raffle license does not by itself authorize alcohol prizes; the members-only Alcohol Raffle Permit requirements remain separate.
- Charitable or Nonprofit Raffle License — primary
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 4 more
View official sources (5)
Obtain enhanced-raffle authorization and follow the separate technology, drawing, ticket, security and reporting rules. Current official guidance permits a grand prize up to $10,000,000 and ticket price up to $250, with sales through authorized channels such as in person, mail, fax and telephone; do not assume ordinary online sales are permitted.
- Deadline
- Obtain approval before sales or promotion requiring authorization.
- Fee
- $5500 (annual) — Base fee plus 0.456% of gross gambling receipts, capped at $51,200
- Filing agency
- Washington State Gambling Commission
- Frequency
- Annual
- Official form or portal
- Enhanced Raffle License/Application.
Applies to: An eligible organization proposing an enhanced raffle.
- Enhanced raffles are not ordinary raffles.
- Commission approval, system/security requirements and authorized sales channels must be preserved in public copy.
- Enhanced Raffle License/Application — primary
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 2 more
View official sources (3)
Apply for the appropriate bingo license before conducting bingo and comply with occasion, worker, prize, record and use-of-proceeds rules. Current fee schedule lists $70 plus 0.488% of gross gambling receipts, capped at $17,600.
- Deadline
- Before bingo activity.
- Fee
- $70 (annual) — Base fee plus 0.488% of gross gambling receipts, capped at $17,600
- Filing agency
- Washington State Gambling Commission
- Frequency
- Annual
- Official form or portal
- Charitable or Nonprofit Bingo License.
Applies to: A charitable or nonprofit organization conducting bingo as defined by Washington gambling law.
- Limited recreational or statutory exceptions must be confirmed from current Commission rules; raffle authorization does not authorize bingo.
- Charitable or Nonprofit Bingo License — primary
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 1 more
View official sources (2)
Use the Gambling Commission fundraising-event license and comply with event, worker, wager, prize, location and reporting restrictions. An ordinary "casino night" is not legalized by charitable status or a raffle license. Current fee is $200 plus 3.318% of gross gambling receipts, capped at $1,600.
- Deadline
- Before the event.
- Fee
- $200 (annual) — Base fee plus 3.318% of gross gambling receipts, capped at $1,600
- Filing agency
- Washington State Gambling Commission
- Frequency
- Event triggered
- Official form or portal
- Charitable or Nonprofit Fundraising Event License.
Applies to: An eligible nonprofit holding a fundraising event with authorized gambling activities such as card games or dice games.
- Alcohol, venue, local event, food and occupancy approvals remain separate.
- Professional gaming operators and paid workers are subject to additional restrictions.
- Charitable or Nonprofit Fundraising Event License — primary
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 1 more
View official sources (2)
Identify the actual gambling category and obtain the corresponding Commission license. Current charitable/nonprofit amusement-game fee is $70 plus $70 per location plus 0.774% of gross receipts, capped at $1,600. Other card-game or operator licenses use different rules and fees.
- Deadline
- Before activity at each location.
- Fee
- $70 (annual) — Base fee plus $70 per location plus 0.774% of gross receipts, capped at $1,600
- Filing agency
- Washington State Gambling Commission
- Frequency
- Annual
- Official form or portal
- Amusement Game License or category-specific license.
Applies to: A nonprofit operating amusement games, card games or other regulated gambling not covered by a raffle, bingo or fundraising-event authorization.
- Do not use the amusement-game fee for bingo, raffles, enhanced raffles or casino-style fundraising events.
- Amusement Game License or category-specific license — primary
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 1 more
View official sources (2)
Before offering a raffle, a bona fide charitable or nonprofit organization generally must have been organized and continuously operating for at least 12 calendar months immediately before applying for a gambling license or conducting authorized unlicensed gambling activity. Its articles, bylaws or governing structure must state that it is organized and operating only for one or more purposes permitted under Washington gambling law. For a license or renewal, the organization must also show significant progress toward its stated purposes during the preceding 12 consecutive months.
- Deadline
- Satisfy the minimum organizational period and purpose requirements before applying for a raffle license or offering an unlicensed raffle.
- Fee
- $0 (one time) — No separate fee for establishing organizational eligibility (raffle-license and activity-specific permit fees are addressed separately)
- Filing agency
- Washington State Gambling Commission
- Frequency
- One time
- Official form or portal
- Washington State Gambling Commission Raffles guidance; charitable/nonprofit raffle licensing application when required.
Applies to: A charitable or nonprofit organization proposing to conduct a licensed or unlicensed raffle in Washington, subject to the specific statutory inclusions and exceptions in gambling law.
- Must have been organized and continuously operating for at least 12 calendar months immediately before applying for a license or conducting authorized unlicensed activity.
- Governing documents must state the organization operates only for purposes permitted under Washington gambling law.
- Washington law includes specific categories and special rules for certain credit unions, employee groups, cities, counties, towns and other listed organizations; the rule must not be broadened beyond those provisions.
- Incorporation, federal tax exemption or charitable-registration status alone does not establish gambling eligibility; some groups do not qualify even with federal §501(c) status.
- Charitable/nonprofit raffle licensing application, when licensing is required — evidentiary submission
Last verified: 2026-07-20
Official sources: Washington State Gambling Commission and 1 more
View official sources (2)
Obtain an Alcohol Raffle Permit from the Washington State Liquor and Cannabis Board before raffling alcohol. Only organization members may purchase tickets or be awarded prizes. The organization may not sell more than $5,000 of raffle tickets in a calendar year, may not sell alcohol-raffle tickets to anyone under 21, and may not supply an alcohol prize to a person under 21. The permit is additional to, and does not replace, Washington State Gambling Commission raffle eligibility, exemption or licensing requirements.
- Deadline
- Submit the permit application at least 30 days before raffle-ticket sales begin.
- Fee
- $15 (one time) — One-time single-event permit
- $37.5 (annual) — Annual permit
- Filing agency
- Washington State Liquor and Cannabis Board (LCB)
- Frequency
- As needed
- Official form or portal
- Alcohol Raffle Permit; Washington State Liquor and Cannabis Board Portal.
Applies to: A bona fide charitable or nonprofit organization authorized under RCW 9.46.0315 that proposes to award alcohol in a qualifying members-only raffle.
- Ticket purchasers and prize recipients must be organization members only.
- Annual ticket sales must not exceed $5,000 in a calendar year.
- Tickets may not be sold to, and prizes may not be supplied to, a person under 21.
- The permit does not authorize public ticket sales: ticket purchasers and prize recipients must be members.
- The alcohol must have applicable Washington taxes paid and must be purchased at retail or donated by a private citizen.
- An Alcohol Raffle Permit is distinct from a Special Occasion License, Banquet Permit, ordinary raffle license and enhanced-raffle authorization; it does not authorize alcohol sales or service at a public event.
- Alcohol Raffle Permit — primary
Last verified: 2026-07-20
Official sources: Washington State Liquor and Cannabis Board and 4 more
View official sources (5)
Activity licensing, local duties, lobbying, and political activity
What applies depends on the activity and the place. Activity-specific state licences, city and county licences and local taxes each stand on their own, and Washington's local layer is substantial. Lobbying registration and reporting is a state system, as is political activity, and both stay separate from the federal restrictions on a 501(c)(3), which this group does not restate.
Comply with the Washington Retail Food Code and obtain the permit required by the local health jurisdiction before operating a food establishment or temporary food event. Food-worker cards and plan review may also apply.
- Deadline
- Before food preparation/service or by the local temporary-event application deadline.
- Filing agency
- Local health jurisdiction (varies by locality)
- Frequency
- Event triggered
- Official form or portal
- Local food establishment or temporary food event permit; food worker card where required.
Applies to: A nonprofit preparing, serving or selling food to the public.
- Donated food, bake sales, religious events and limited nonprofit activities may have narrow exceptions, but no universal nonprofit food exemption is stated.
- Local food establishment or temporary food event permit; food worker card where required — primary
Last verified: 2026-07-20
Official source: Washington State Department of Health — Washington State Retail Food Code
View official source
Apply to DCYF for the appropriate license before operating a covered program and satisfy background check, staffing, facility, health, safety and training requirements.
- Deadline
- Before caring for children under a covered program.
- Filing agency
- Washington State Department of Children, Youth, and Families (DCYF)
- Frequency
- Event triggered
- Official form or portal
- Child Care/Early Learning Provider License.
Applies to: A nonprofit operating child care, early learning, preschool or another covered facility/program.
- Schools, camps, religious programs and short-duration care may have exclusions or different licensing; analyze the exact program.
- Child Care/Early Learning Provider License — primary
Last verified: 2026-07-20
View official source
Apply to the State Board of Education for private-school approval and renew annually. New-school applications should be submitted according to the Board’s current lead time; the reviewed page states generally at least 90 days before opening.
- Deadline
- Annual deadline published for each school year; new school generally at least 90 days before opening.
- Filing agency
- Washington State Board of Education (SBE)
- Frequency
- Annual
- Official form or portal
- Private School Approval application/renewal.
Applies to: A nonprofit operating a private K-12 school in Washington.
- Child care, preschool, tutoring and higher education are not automatically governed by the same approval.
- Private School Approval application/renewal — primary
Last verified: 2026-07-20
Official source: Washington State Board of Education — Private School Approval
View official source
A qualifying nonprofit that sells alcohol at a special event generally needs a Special Occasion License. Apply at least 45 days before an event where no minors will attend; separate 60-day timing applies to specified all-ages outdoor/civic-campus/fan-zone requests. If an ordinary application is submitted fewer than 20 days before the event, the applicant must obtain a local non-objection letter; without it the application is withdrawn. Applications submitted fewer than seven days before the event are automatically withdrawn. A private, invitation-only event where alcohol is not sold may instead use a Banquet Permit.
- Deadline
- Special Occasion License: at least 45 days before the event under the ordinary rule (60 days for specified all-ages outdoor/civic-campus/fan-zone requests or events where minors will attend); local non-objection letter required if submitted fewer than 20 days before; automatic withdrawal if submitted fewer than seven days before. Banquet Permit: before the private event under its separate workflow.
- Fee
- $90 (per filing) — Special Occasion License — per day per location
- $25 (per filing) — Banquet Permit — per day (current fee; portal may display an obsolete $10 amount)
- Filing agency
- Washington State Liquor and Cannabis Board (LCB)
- Frequency
- Event triggered
- Official form or portal
- Special Occasion License; Banquet Permit; LCB Portal.
Applies to: A qualifying nonprofit selling alcohol at an event or hosting a private no-sale banquet.
- A licensed caterer may sell alcohol under its own authority when the proceeds go directly to the caterer.
- Caterer endorsements, donated alcohol, auctions, minors, gaming and public attendance can alter the required authorization.
- A Banquet Permit cannot be used to sell alcohol.
- An Alcohol Raffle Permit is a distinct members-only prize permit and does not replace a Special Occasion License for alcohol sales or service at an event.
- The Banquet Permit page warns a portal may display an obsolete $10 amount; use $25 and recheck before payment.
- Special Occasion License — alcohol sales at an event
- Banquet Permit — private no-sale banquet
Last verified: 2026-07-20
Official sources: Washington State Liquor and Cannabis Board and 3 more
View official sources (4)
Determine whether the locality requires a general business license, city endorsement, admissions tax registration, charitable-solicitation permission, zoning/occupancy approval, fire inspection, signage, street-use or special-event permit. Some city endorsements are administered through DOR; others are independent. Seattle is an example of a locality with its own business-license and tax system.
- Deadline
- Before local activity or by the local renewal/event deadline.
- Frequency
- Unknown
- Official form or portal
- Local business license, endorsement, zoning/occupancy/fire/event/food permit as applicable.
Applies to: A nonprofit operating in a Washington city, town or county.
- This fact does not establish that every locality has every requirement or that incorporation satisfies local licensing.
- Oregon local business license required in some cases
- New Jersey local business license required
Last verified: 2026-07-20
Official sources: Washington State Department of Revenue and 2 more
View official sources (3)
The reviewed statewide and Seattle materials demonstrate local variation. No official statewide source was found that affirmatively eliminates every city or county charitable-solicitation, event, occupancy, admissions-tax, zoning, fire or business-license requirement.
- Deadline
- Before activity in each locality.
- Frequency
- Unknown
- Official form or portal
- Local forms and portals.
Applies to: Organizations seeking a single statewide statement that no local filings apply.
- Local rules must remain labeled local and not be generalized from Seattle or any one county.
Local licenses and permits vary; check each place of operation or event.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Department of Revenue and 2 more
View official sources (3)
File lobbyist registration with PDC before lobbying or within 30 days after being employed as a lobbyist, whichever occurs first, and include employer authorization. File amendments within one week of a change, modification or termination. Re-register on the second Monday in January of each odd-numbered year.
- Deadline
- Before lobbying or within 30 days after employment, whichever occurs first; amendments within one week; odd-year re-registration on the second Monday in January.
- Filing agency
- Washington Public Disclosure Commission (PDC)
- Frequency
- Every two years
- Official form or portal
- Lobbyist Registration (L-1).
Applies to: A person lobbying Washington state government for compensation or other consideration unless an exemption applies, including a paid representative of a nonprofit.
- Uncompensated citizen lobbying, public-hearing appearances and qualifying casual lobbying may be exempt.
- Federal 501(c)(3) tax limits remain separate.
- Lobbyist Registration (L-1) — primary
Last verified: 2026-07-20
Official sources: Washington Public Disclosure Commission and 2 more
View official sources (3)
A registered lobbyist files an electronic monthly L-2 within 15 days after month end. Lobbyist employers file required L-3 reports under the PDC schedule. Current inflation-adjusted thresholds include a casual-lobbying expense limit of $100 in a three-month period together with the statutory no-more-than-four-days condition, and grassroots registration when expenditures exceed $1,500 in one month or $3,000 in a three-month period.
- Deadline
- L-2: within 15 days after month end. L-3 and grassroots filings: PDC schedule/threshold-triggered.
- Filing agency
- Washington Public Disclosure Commission (PDC)
- Frequency
- Monthly
- Official form or portal
- L-2; L-3; grassroots lobbying registration/report.
Applies to: Registered lobbyists, lobbyist employers and covered grassroots lobbying campaigns.
- Casual-lobbying expense limit: $100 within a three-month period, with the statutory no-more-than-four-days condition.
- Grassroots registration triggered when expenditures exceed $1,500 in one month.
- Grassroots registration triggered when expenditures exceed $3,000 in a three-month period.
- Thresholds may be inflation-adjusted by rule and should be rechecked before later publication.
- Occasional advocacy is not automatically registrable if an exemption applies.
- L-2 — lobbyist monthly report
- L-3 — employer report
- Grassroots lobbying registration/report — threshold-triggered
Last verified: 2026-07-20
Official sources: Washington Public Disclosure Commission and 3 more
View official sources (4)
Washington campaign-finance registration and reporting can apply independently of lobbying law. The applicable status may be political committee, incidental committee, sponsor of independent expenditures or another category. Federal 501(c)(3) candidate-campaign prohibition is separate and stricter than state disclosure classification.
- Deadline
- Before or promptly after the threshold-triggering political activity under the applicable PDC category.
- Filing agency
- Washington Public Disclosure Commission (PDC)
- Frequency
- Unknown
- Official form or portal
- Political committee/incidental committee/independent expenditure forms as applicable.
Applies to: A nonprofit spending, receiving or earmarking funds for candidates, ballot measures, electioneering communications or independent expenditures.
- Ballot-measure advocacy differs from candidate intervention for federal 501(c)(3) purposes.
- Ordinary issue advocacy may differ from reportable election activity.
- Political committee/incidental committee/independent expenditure forms as applicable — category-specific
Political and ballot-measure activity may require separate PDC registration and reporting.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington Public Disclosure Commission and 2 more
View official sources (3)
Dissolution, charitable property, and closure
A charitable dissolution takes more than a Secretary of State filing. The plan for distributing charitable property needs Attorney General or court approval before it is implemented, not after, so the approval sits on the critical path rather than at the end. Closure filings follow, and creditor notices, final returns and record-retention periods are carried here as still under review rather than stated with false precision.
Prepare the statutory plan for distribution of charitable property and give the Attorney General notice at least 20 days before the meeting at which dissolution is considered. Do not implement the plan without Attorney General approval or court approval. If the Attorney General does not object in writing within 20 days after receiving the required notice, the plan is deemed approved under the statute.
- Deadline
- Notice at least 20 days before the dissolution meeting; wait through the statutory 20-day objection period or obtain express/court approval before implementation.
- Filing agency
- Washington Attorney General (AG)
- Frequency
- One time
- Official form or portal
- Charitable Property Distribution Plan/notice; no universal AG form identified.
Applies to: A charitable corporation dissolving with charitable property.
- Restricted gifts, charitable trusts and assets held for specific purposes must be honored.
- Noncharitable corporations use different asset rules.
- Charitable Property Distribution Plan/notice — primary
Last verified: 2026-07-20
Official sources: Washington State Legislature and 1 more
View official sources (2)
Authorize and wind up the corporation, satisfy liabilities, obtain the DOR Revenue Clearance Certificate, file the no-fee SOS Articles of Dissolution or foreign withdrawal, and separately close the charity registration, business-license/tax accounts, payroll accounts and local licenses.
- Deadline
- After winding up and clearance; charity/account closures are event-triggered when activity ends.
- Fee
- $0 (one time) — No SOS filing fee for Articles of Dissolution or foreign withdrawal
- $100 (one time) — Expedited service, where available
- $150 (one time) — Same-day service, where available
- Filing agency
- Washington Secretary of State, Corporations Program (SOS)
- Frequency
- One time
- Official form or portal
- Revenue Clearance Certificate; Articles of Dissolution — Nonprofit Corporation; Foreign Withdrawal; Charity Closure.
Applies to: A domestic nonprofit dissolving or a foreign nonprofit withdrawing from Washington.
- The SOS Articles of Dissolution form requires the actual Revenue Clearance Certificate, not merely the application.
- A charitable corporation must also obtain or satisfy the Attorney General/court charitable-asset approval process.
- One SOS filing does not automatically close the other systems, and the no-fee statement does not mean tax liabilities or other closure costs are zero.
- Retain records after dissolution as required by tax, employment, grant and corporate law.
- Revenue Clearance Certificate — tax clearance prerequisite
- Articles of Dissolution — Nonprofit Corporation — primary
- Foreign Withdrawal — foreign exit
- Charity Closure — charity account closure
Last verified: 2026-07-20
Official sources: Washington Secretary of State and 4 more
View official sources (5)
The act provides claim procedures, but the best course and deadline depend on whether the organization uses statutory notices, the type of creditor, final payroll/tax periods, grant closeout and program law. No single universal "one form completes dissolution" deadline can be safely published.
- Deadline
- Event-triggered; claim and final-return dates depend on the chosen procedure and account notices.
- Frequency
- Unknown
- Official form or portal
- No universal consolidated closure form.
Applies to: A dissolving nonprofit with known/unknown claims, employees, grants, restricted gifts, leases or regulated programs.
- Known-claim and unknown-claim procedures differ.
- Federal final returns and donor-restriction enforcement remain separate.
Dissolution requires a tailored creditor, tax, employment and records plan.
Last verified: 2026-07-20
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Washington State Legislature and 3 more
View official sources (4)
Official Sources
104 official sources back the facts on this page.
Recent Washington Compliance Updates
Every fact on a 501c3.HELP state guide traces to an official government source through a structured, validated research process. This article explains how that process actually works, using examples from the guides already published.
This overview explains the principal formation, tax, employment, and charitable-gaming systems documented in the verified Washington nonprofit compliance guide — the most recently published of the seven guides.
Washington nonprofits running a raffle are actually navigating several separate authorizations at once: an organizational eligibility rule, an ordinary-versus-licensed raffle distinction, a separate enhanced-raffle track, and — if alcohol is a prize — a members-only permit from an entirely different agency. This explainer keeps each one distinct.
Forming a Washington nonprofit typically results in a Unified Business Identifier — but a UBI is only a cross-system identifier. This explainer walks through which accounts still require their own separate registration, and under what conditions.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Washington and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.