Contributions and donations

From the 2024 DOR Tax Exemption Study

Det. No.13-0156R, 33 WTD 199 (June 30, 2014) 199 Cite as Det. No. 13-0156R, 33 WTD 199 (2014) BEFORE THE APPEALS DIVISION DEPARTMENT OF REVENUE STATE OF WASHINGTON In the Matter of the Petition for ) D E T E R M I N A T I O N Reconsideration of Assessment of ) ) No. 13-0156R . . . ) ) Registration No. . . . ) 1] RCW 82.04.080: GROSS INCOME OF BUSINESS – PAYMENTS TO A NON-PROFIT ORGANIZATION. There is no specific deduction or exemption for income received by a non-profit organization. B&O tax is imposed on the business income of non-profit organizations, unless a specific deduction or exemption applies. [2] RCW 82.04.4282: DEDUCTION FOR CONTRIBUTIONS AND DONATIONS. Payments do not qualify as “contributions” or “donations” if the funds are not provided for a gratuitous purpose and the party providing retains control over the funds. Headnotes are provided as a convenience for the reader and are not in any way a part of the decision or in any way to be used in construing or interpreting this Determination. Lewis, A.L.J. – [Taxpayer] seeks reconsideration of a determination that denied Taxpayer’s request for refund of service and other activities business and occupation (“B&O”) tax paid