Nonprofit youth organization fees

From the 2024 DOR Tax Exemption Study

82.04.4271 - Nonprofit youth organization fees Description Nonprofit youth organizations may take a B&O tax deduction for membership fees, dues, and fees paid for the use of camping and recreational facilities. Purpose Supports the programs and social benefits provided by nonprofit youth organizations. This deduction covers the typical charges of YMCAs, church camps, and similar organizations. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.351 $0.379 $0.410 $0.442 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this deduction would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.348 $0.410 $0.442 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions - This repeal takes effect July 1, 2024, and impacts 11 months of collections in fiscal year 2025. - Approximately 50% of the income of nonprofit organizations focusing on youth development comes from membership fees and retail activities. - Approximately 30% of nonprofit organizations focusing on youth development own property in Washington and are receiving a property tax exemption. - Revenues genera