Nonprofit organization fund-raising

From the 2024 DOR Tax Exemption Study

PDF RCW 82.04.3651 Exemptions — Amounts received by nonprofit organizations for fund-raising activities. (1) This chapter does not apply to amounts received from fund-raising activities by nonprofit organizations, as defined in subsection (2) of this section, and libraries as defined in RCW 27.12.010 . (2) As used in this section, a "nonprofit organization" means: (a) An organization exempt from tax under section 501(c) (3), (4), or (10) of the federal internal revenue code (26 U.S.C. Sec. 501(c) (3), (4), or (10)); (b) A nonprofit organization that would qualify under (a) of this subsection except that it is not organized as a nonprofit corporation; or (c) A nonprofit organization that meets all of the following criteria: (i) The members, stockholders, officers, directors, or trustees of the organization do not receive any part of the organization's gross income, except as payment for services rendered; (ii) The compensation received by any person for services rendered to the organization does not exceed an amount reasonable under the circumstances; and (iii) The activities of the organization do not include a substantial amount of political activity, including but not limited to