Nonprofit educational foundations

From the 2024 DOR Tax Exemption Study

Det. No. 11-0068, 31 WTD 19 (May 31, 2012) 20 FINDINGS OF FACT [Taxpayer] is a Washington nonprofit corporation that is exempt from federal income taxation under § 501(c)(3) of the Internal Revenue Code. Taxpayer filed its Articles of Incorporation with the Secretary of State . . . . The Articles of Incorporation provide that Taxpayer is organized for the following purposes: 1. To conduct a continuing study of the emergency medical services situation in . . . County; 2. To make appropriate recommendations to the [an] Emergency Medical Services Council and to the Washington State Department of Social and Health Services; and 3. To procure and disburse federal and private foundation funds for emergency medical services. The Articles further provide that in the event of dissolution, the net assets will be distributed to . . . . The State-Wide Emergency Medical Services and Trauma Care System Act (the “Act”) was enacted in 1990 and codified in RCW 70.168 et seq. Substitute Senate Bill No. 6191, Laws of 1990, Chapter 269. One purpose of the Act was to “establish an efficient and well-coordinated statewide emergency medical services and trauma care system to reduce costs and incidence of