Washington Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Washington. If you are looking to form nonprofit in Washington, please visit our Start Your Washington Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Washington. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
2 File Washington Corporate Tax Returns
Agency:Washington Department of Revenue
Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
3 File Washington Corporate Tax Exemption Renewals

Not required



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.

More information: Washington Department of Revenue
4 File Washington Sales Tax Exemption Renewals

Not required



Washington does not currently have a state level sales tax.

More information: Washington Department of Revenue
5 File Washington Property Tax Exemption Renewals
Agency:Washington Department of Revenue
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
Notes:

The Department of Revenue will mail a postcard to each applicant annually in January reminding the applicant to renew their exemption.

6 File Washington Annual Review
Agency:Washington Secretary of State - Corporations Division
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$10

Due: ACCESS PREMIUM DATA
Law:

RCW § 24.03.395

Penalties: ACCESS PREMIUM DATA
Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
  • Expedited service is available for an additional $50.
7 Renew the Charitable Solicitation Registration

Washington Charitable Organization Registration

Agency:Washington Secretary of State - Charities Program
Law:

Washington Revised Code Annotated §19.09.020 and following; Washington Administrative Code §434-120-100 through 434-120-175

Foreign Qualification is Prerequisite: ACCESS PREMIUM DATA
Registered Agent (Special Agency) Required? ACCESS PREMIUM DATA

Automatic Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Law:

RCW 19.09.020 and RCW 19.09.081

Notes:

Exempt organizations can elect to file an Optional Registration for Charitable Organization application with the secretary of state.

Initial Registration

Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$60 + optional $50 expedite fee for 2-3 business day processing. ($0 if exempt)

Notes:
  • The URS is no longer accepted as of September 12, 2014.
  • Note the list of attachments that first-time registrants must attach to the application. This includes disclosing contracts with professional fundraisers.
  • Some Washington counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$40 + optional $50 expedite fee for 2-3 business day processing

Due: ACCESS PREMIUM DATA
Penalties: ACCESS PREMIUM DATA
Notes:
  • The late fee is assessed by the received date, not the postmarked date. The state accepts overnight/express mail at a different mailing address.
  • Attach your annual financial report.
  • The URS is no longer accepted as of September 12, 2014.

Contract Filing

Form: ACCESS PREMIUM DATA
Agency Fee:

$20

Due: ACCESS PREMIUM DATA

Change of Fiscal Year

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0 by mail or $20 online.

Turnaround: ACCESS PREMIUM DATA
8Maintain a Washington Registered Agent

Maintain a registered agent that has a street address in Washington. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Spokane , WA to maintain compliance with the state requirement.


Nonprofit Compliance Solutions

Streamline your organization's compliance with our national turnkey solutions for burdensome government paperwork, corporate filings, and licensing.

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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