Nonprofit assisted living facilities

From the 2024 DOR Tax Exemption Study

PDF RCW 82.04.4264 Exemptions — Nonprofit assisted living facilities — Room and domiciliary care. (1) This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility. (2) As used in this section: (a) "Domiciliary care" has the meaning provided in RCW 18.20.020 . (b) "Nonprofit assisted living facility" means an assisted living facility that is operated as a religious or charitable organization, is exempt from federal income tax under 26 U.S.C. Sec. 501(c)(3), is incorporated under chapter 24.03A RCW, is operated as part of a nonprofit hospital, or is operated as part of a public hospital district. [ 2021 c 176 s 5245 ; 2012 c 10 s 71 ; 2005 c 514 s 301 .] NOTES: Effective date — 2021 c 176: See note following RCW 24.03A.005 . Application — 2012 c 10: See note following RCW 18.20.010 . Effective date — 2005 c 514: See note following RCW 83.100.230 . Part headings not law — Severability — 2005 c 514: See notes following RCW 82.12.808 .