// Exemption
Nonprofit fund-raising
Property Tax exemption · RCW 84.36.550 · enacted 1993
Details
- Citation
- RCW 84.36.550
- Study reference
- E1436-1
- Tax type
- Property Tax
- Preference type
- Exemption
- Category
- Nonprofit
- Year enacted
- 1993
- End date
- None scheduled
Fiscal impact (2024 study estimates)
- Revenue if repealed — local ($M)
- FY 2024: 0 · FY 2025: 0.017 · FY 2026: 0.033 · FY 2027: 0.034
- Revenue if repealed — state ($M)
- FY 2024: 0 · FY 2025: 0 · FY 2026: 0 · FY 2027: 0
- Taxpayer savings — local ($M)
- FY 2024: 0.536 · FY 2025: 0.566 · FY 2026: 0.598 · FY 2027: 0.632
- Taxpayer savings — state ($M)
- FY 2024: 0.181 · FY 2025: 0.186 · FY 2026: 0.19 · FY 2027: 0.195
CTI = confidential taxpayer information · D = unable to disclose
From the 2024 DOR Tax Exemption Study
PDF RCW 82.08.02573 Exemptions — Sales by a nonprofit organization for fund-raising activities. The tax levied by RCW 82.08.020 does not apply to a sale made by a nonprofit organization or a library, if the gross income from the sale is exempt under RCW 82.04.3651 . [ 2010 c 106 s 214 ; 1998 c 336 s 3 .] NOTES: Effective date — 2010 c 106: See note following RCW 35.102.145 . Findings — 1998 c 336: See note following RCW 82.04.3651 .
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This is reference data from the 2024 study — not advice, and 2025–26 legislation may have changed it. Three ways to go deeper: