Nonprofit Law Resource Library
State-By-State Initial Compliance - Washington
Initial Filings for Washington Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Washington
Submit 2 sets of Articles of Incorporation (original plus a copy) to:
Secretary of State
Corporations Division
801 Capitol Way South
PO Box 40234
Olympia, WA 98504-0234 Information: (360) 753-7115
Web Site: www.secstate.wa.gov
Filing Fee: $30 (Expedited processing is available for an extra $20 fee)To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.Washington Income and Business Taxes
There is no income tax in Washington. Generally, however, nonprofit organizations are subject to business and occupation taxes (which are calculated as a percentage of gross income from activities conducted in the state), and must register with the Department of Revenue to obtain a UBI (Unified Business Identifier). To do so the organization must submit a Master Application to:
Master License Service
PO Box 9048
Olympia, WA 98507-9048 Information: (360) 664-1400
Fax: (360) 570-7875
Web Site: www.dol.wa.gov
Filing Fee: $15Note: Nonprofit organizations with gross receipts less than $12,000, and in some instances less than $28,000 per year, and who are not required to collect retail sales tax or any other state taxes are not required to register. To Obtain Washington Sales and Use Tax Exemption
Generally, nonprofit organizations must pay retail sales tax on all purchases of tangible personal property and must collect retail sales tax on their sales of such items.
However, nonprofits conducting qualifying fundraising activities may purchase goods and services that will be resold at these events without paying sales tax by issuing a resale certificate to the seller. Additionally, the income generated from the qualifying fundraising event is not subject to either retail sales tax or the business and occupation tax.
Nonprofit organizations must provide vendors with a resale certificate for purchases exempt from sales tax. Resale certificates can be found at the Department of Revenue's web site listed below.
Additional information on qualified exemptions can be obtained by reading the Department of Revenue's nonprofit organizations brochure, or by contacting the Department of Revenue directly at:
Taxpayer Information & Education
Washington State Department of Revenue
PO Box 47478
Olympia, WA 98504-7478 Information: (800) 647-7706
Fax: (360) 486-2159
Web Site: www.dor.wa.govTo Register with the Secretary of State
If planning to solicit funds in Washington, submit the application to register as a charitable organization along with IRS 501(c)(3) determination letter and most recent IRS Form 990 to:
Office of the Secretary of State
Charities Program
801 Capitol Way South
PO Box 40234
Olympia, WA 98504-0234 Information: (360) 753-0863
Fax: (360) 664-4250
Web Site: www.secstate.wa.gov
Filing Fee: $20Notes: Expedited (one business day) service is available for an additional fee of $20.
The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org. Note that Washington requires an appendix to be filed with the URS that lists beneficiaries in case of dissolution, the 3 highest paid employees of the organization and any pertinent supplemental financial information.
