Arts organizations - income from business activities

From the 2024 DOR Tax Exemption Study

Issue Date July 08, 2009 Senate Bill 5680 was passed by the 2009 Legislature and takes effect on July 26, 2009. This measure amended RCW 84.36.060 and provides changes in the way these exempt properties may be shared with individuals or organizations that are not eligible for exemption. Museums RCW 84.36.060(1)(a) provides a property tax exemption for the real and personal property owned by nonprofit organizations and used exclusively to exhibit and maintain art, scientific, or historical collections. Performing Arts RCW 84.36.060(1)(b) provides a property tax exemption for the real and personal property owned by or leased to nonprofit associations engaged in the production and performance of musical, dance, artistic, dramatic, or literary works for the benefit of the general public. Senate Bill 5680 revised these two exemptions in four important ways: Use of exempt property by others. It increased the number of days that museums or performing arts facilities may be loaned or rented to individuals or organizations that are not eligible for property tax exemption. That upper limit on the number of days was increased from 25 days to 50 days in the calendar year. Use of property for p