Nonprofit sheltered workshops

From the 2024 DOR Tax Exemption Study

PDF WAC 458-16-330 Sheltered workshops for persons with disabilities. (1) Introduction. This rule explains the property tax exemption available under the provisions of RCW 84.36.350 for real and personal property owned by a nonprofit organization, association, or corporation and used in operating a sheltered workshop for persons with disabilities. (2) Definitions. For purposes of this rule, the following definitions apply: (a) "Person with disabilities" means an individual who is physically, mentally, or developmentally disabled. For purposes of this rule, a person who engages in substance abuse, either drug or alcohol, is considered physically disabled. (b) "Sheltered workshop" means a facility, or portion of a facility, operated by a nonprofit organization, association, or corporation where business activities are carried on and whose primary purpose is: (i) To provide gainful employment or rehabilitative services to persons with disabilities as an interim step in the rehabilitation process to individuals who cannot be readily absorbed into the competitive labor market or during such time as employment opportunities for them in the competitive labor market do not exist; or (ii) T