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WASHINGTON LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

WASHINGTON


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

Starting A Nonprofit Organization in Washington

Welcome to the registration and compliance page for Washington nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Washington, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Washington.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Washington: Initial Filings

1. To Incorporate in Washington

Submit Articles of Incorporation to:

Secretary of State
Corporations Division
801 Capitol Way South
PO Box 40234
Olympia, WA 98504-0234

Information: (360) 725-0377
Web Site: www.secstate.wa.gov
Filing Fee: $30 (Expedited processing is available for an extra $50 fee)

Note: The Articles of Incorporation may be filed online using the Washington Nonprofit Corporations Online Registration

3. Washington Income and Business Taxes

There is no income tax in Washington. Generally, however, nonprofit organizations are subject to business and occupation taxes (which are calculated as a percentage of gross income from activities conducted in the state), and must register with the Department of Revenue to obtain a UBI (Unified Business Identifier). To do so the organization must submit a Business License Application to:

State of Washington
Business Licensing Service
PO Box 9034
Olympia, WA 98507-9034

Information: (800) 451-7985
Web Site: https://dor.wa.gov/
Filing Fee: $19

4. To Obtain Washington Sales and Use Tax Exemption

Generally, nonprofit organizations must pay retail sales tax on all purchases of tangible personal property and must collect retail sales tax on their sales of such items.

However, nonprofits conducting qualifying fundraising activities may purchase goods and services that will be resold at these events without paying sales tax by issuing a resale certificate to the seller. Additionally, the income generated from the qualifying fundraising event is not subject to either retail sales tax or the business and occupation tax.

Nonprofit organizations must provide vendors with a resale certificate for purchases exempt from sales tax. Resale certificates can be found at the Department of Revenue's web site listed below.

Additional information on qualified exemptions can be obtained by reading the Department of Revenue's website summary of nonprofit organizations and their  registration/filing requirements, or by contacting the Department of Revenue directly at:

Taxpayer Information & Education
Washington State Department of Revenue
PO Box 47478
Olympia, WA 98504-7478

Information: (800) 647-7706
Web Site: www.dor.wa.gov

5. To Register with the Secretary of State

If planning to solicit funds in Washington, submit the application to register as a charitable organization along with IRS 501(c)(3) determination letter and most recent IRS Form 990 to:

Washington Secretary of State
Charities Program
801 Capitol Way South
PO Box 40234
Olympia, WA 98504-0234

Information: (360) 725-0378
Web Site: www.sos.wa.gov/charities
Filing Fee: $60

Notes: Certain types of organizations and activities indicate whether or not a public charity is required to registered with the Charities Program. To determine if your organization is required to register, please review the Secretary of State's guidance: www.sos.wa.gov/charities/Charitable-Organizations.aspx

Expedited (two working days) service is available for an additional fee of $50.

The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org. Note that Washington requires an appendix to be filed with the URS that lists beneficiaries in case of dissolution, the 3 highest paid employees of the organization and any pertinent supplemental financial information.

ANNUAL COMPLIANCE

Annual Filings for Washington Nonprofit Organizations

1. Washington Department of Revenue

Form: Combined Excise Tax Return
Due Date: January 31

State of Washington
Department of Revenue
PO Box 47464
Olympia, WA 98504-7464

Information: (800) 647-7706
Web Site: www.dor.wa.gov/
Filing Fee: $0

Note: Refer to the Department of Revenue's website page for charities for details and exemptions.

3. Washington Secretary of State: Charities Division

Form: Charitable Organization Renewal
Due Date: 11 months after end of fiscal year (e.g. December 31st FYE = November 30th due date)

Office of the Secretary of State
Charities Program
801 Capitol Way South
PO Box 40234
Olympia, WA 98504-0234

Information: (360) 725-0378
Web Site: www.secstate.wa.gov/
Filing Fee: $40

Note: Organizations with annual gross revenues exceeding $3,000,000 over the three preceding fiscal years must file audited financials prepared by an independent CPA.

4. Washington Secretary of State: Corporate Division

Form: Annual Report for Nonprofit Corporations
Due Date: Annually before the end of the calendar month during which the original Articles of Incorporation were filed

Secretary of State
Corporations Division
801 Capitol Way South
PO Box 40234
Olympia, WA 98504-0234

Information: (360) 725-0377
Web Site: www.secstate.wa.gov/
Filing Fee: $10

Note: The Annual Report may also be filed online at: https://ccfs.sos.wa.gov/#/

EMPLOYMENT FILINGS

Washington Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Washington Employment Security Department

Complete the Business License Application online.

State of Washington
Business Licensing Service
PO Box 9034
Olympia, WA 98507-9034

Information: (800) 451-7985
Web Site: http://bls.dor.wa.gov/hire.aspx

Note: If you have already completed the business license application, you must re-file when you hire employees for the first time.

STATE STATUTES

Click here for Washington state statute information.