Washington Charitable Gift Annuity Registration

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Filling out a form on donation property

Charities are required to meet prerequisites and follow regulations before using charitable annuities for fundraising. This guide contains information about charitable gift annuities in Washington.

Washington Charitable Gift Annuity Registration

Agency:Washington Office of the Insurance Commissioner

RCW § 48.38.010 through RCW § 48.38.075 and WAC § 284-38

Organization Age Requirement:

3 years of continuous existence immediately preceeding licensure.

Minimum Unrestricted Cash or Cash Equivalent Requirement:


Audit Requirements:

Audited financial statements are required within 9 months after the organization's fiscal year end.

Fact Checked:12/4/17

Initial Registration


Charitable Gift Annuity Application Packet

Agency Fee:



Approved organization must establish a separate reserve fund that follows the standards of RCW § 48.74.030.

Fact Checked:12/4/17

Registration Renewal

Filing Method:


Agency Fee:

$25 + $5 per annuity issued during the previous calendar year.


Annually within 60 days of the organization's fiscal year end.


In addition to filing the annual report, charities must also submit a public inspection copy of their IRS form 990 within 15 days of its filing with the IRS.

Fact Checked:12/4/17
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