Washington Nonprofit Statutes
Title 24 of the Revised Code of Washington:
CORPORATIONS AND ASSOCIATIONS (NONPROFIT)
Chapters
| 24.03 | Washington nonprofit corporation act. |
| 24.06 | Nonprofit miscellaneous and mutual corporations act. |
| 24.12 | Corporations sole. |
| 24.20 | Fraternal societies. |
| 24.24 | Building corporations composed of fraternal society members. |
| 24.28 | Granges. |
| 24.34 | Agricultural processing and marketing associations. |
| 24.36 | Fish marketing act. |
| 24.40 | Tax reform act of 1969, state implementation—Not for profit corporations. |
| 24.46 | Foreign trade zones. |
| 24.50 | Washington manufacturing services. |
| 24.55 | Prudent management of institutional funds act. |
| 24.60 | Intrastate building safety mutual aid system. |
Information for Washington Nonprofits
- Washington Secretary of State Corporations Division
Agency responsible for registering corporations and other business entities Offers practical information and forms:- Information for Nonprofits and Charities - includes Starting a Nonprofit in Washington State and Dissolving a Nonprofit in Washington State; links to other resources
- Information for Charitable Organizations - FAQs, information about fundraising (e.g., bingo), and more
- Washington Nonprofit Corporation forms - links to forms for online or paper filing
- Corporation & Charities Filing System - searchable database
- Washington Department of Revenue - Nonprofit Organizations page
"In Washington, nonprofit organizations are generally taxed like any other business. They must pay business and occupation (B&O) tax on gross revenues generated from regular business activities they conduct. They must pay sales tax on all goods and retail services they purchase as consumers, such as supplies, lodging, equipment, and construction services. In addition, nonprofit organizations must collect and remit retail sales tax on their sales of goods and retail services." - Washington NonprofitsAn association of nonprofits in Washington State.
- The Washington Nonprofit Institute"The Washington Nonprofit Institute provides anytime, anywhere nonprofit learning to organizations of all sizes. Leveraging partnerships and technology, we reach nonprofits in every community in Washington, empowering them with a broad set of resources and helping them build connections they need to succeed."
"The Washington Nonprofits Institute resulted from a partnership between Washington Nonprofits and the Washington Office of the Secretary of State."
Practice Resources on Washington Nonprofits Law
- Washington Nonprofit Handbook (2018 ed.)
Downloadable PDF (328 pp.). Produced by Wayfind (now Communities Rise), in partnership with Washington Nonprofits and the Washington Secretary of State. Also available Communities Rise site.
Washington Business Entities: Laws and Forms by Publication Date: 2005- (looseleaf updates)Appendix 23 is Nonprofit Corporations.
Print. Also available in Lexis.
- Summary of the Washington Nonprofit Corporation Act [Westlaw]From Nonprofit Organizations: Law and Taxation.
- Twenty-State Survey: Non-Profit Corporations [Westlaw]Survey of the key areas of nonprofit corporation law in 20 states, including Washington.
- Washington's New Nonprofit Corporation Act: Is Your Nonprofit Ready? (May 4, 2021) [Davis Wright Tremaine]Summary of law that goes into effect Jan. 1, 2022.