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.
Agency: | Internal Revenue Service (IRS) |
Form: | |
Instructions: | See Form 990 Thresholds to determine which form to file. Then see Current Form 990 Series for instructions. |
Due: | By the 15th day of the 5th month following the end of the taxable year. For most organizations, the tax year ends December 31 so the Form 990 is due May 15. |
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 RevenueAgency: | Washington Department of Revenue |
Instructions: | Washington Department of Revenue Nonprofit Organizations Industry Guide |
Due: | March 31 |
Notes: | The Department of Revenue will mail a postcard to each applicant annually in January reminding the applicant to renew their exemption. |
Agency: | Washington Secretary of State - Corporations and Charities Division |
Law: | Washington Revised Code Annotated § 19.09.010 et seq.; Washington Administrative Code § 434-120-100 - § 434-120-185 |
Foreign Qualification is Prerequisite: | No |
Registered Agent (Special Agency) Required? | No |
Exemption Eligible Organizations: |
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Law: | |
Notes: | Exempt organizations can elect to file an Optional Registration for Charitable Organization application with the secretary of state. |
Exemption Eligible Organizations: |
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Instructions: | |
Filing Method: | |
Agency Fee: | $0 |
Notes: | Charities that qualify for an exemption may, but are not required to, file an optional registration application. |
Required Attachments: |
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Exemption Eligible Organizations: |
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Instructions: | |
Filing Method: | |
Agency Fee: | $0 |
Due: |
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Due Date Extension: | No extensions are available for optional charitable registration due dates. |
Required Attachments: |
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Instructions: | Washington Charitable Organization Registration Instructions |
Filing Method: | |
Agency Fee: | $60 + optional $100 expedite fee for 2-3 business day processing. |
Turnaround: | 1 week |
Original Ink: | Not Required |
Notarization Required?: | Not Required |
Notes: |
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Before you Apply: | Domestic Applicants:
Foreign Applicants:
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How to Apply: | Domestic Applicants:
Foreign Applicants:
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Required Attachments: |
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Instructions: | Washington Charitable Organization Registration Instructions |
Filing Method: | |
Agency Fee: | $40 + optional $100 expedite fee for 2-3 business day processing |
Due: |
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Due Date Extension: | No extensions are available for charitable registration due dates. |
Original Ink: | Not Required |
Notarization Required?: | Not Required |
Penalties: | There is a late fee of $50. |
Notes: |
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Required Attachments: |
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Instructions: | |
Filing Method: | |
Agency Fee: | $20 |
Due: | Before a charitable organization may contract with a commercial fund-raiser for any fund-raising service or activity, the charitable organization and commercial fund-raiser shall complete and file a registration form with the secretary. The registration must be filed by the charitable organization on the form approved by the secretary. |
Filing Method: | |
Agency Fee: | $110 re-registration fee + $50 late fee for each year not registered |
Penalties: | Charities suspected of violating Washington Chapter 19.09 are subject to an investigation by the Attorney General who may:
The Secretary of State may assess civil penalties of up to $1,000 per violation. Any violation of this chapter is considered a violation of the Consumer Protection Act and considered an unfair and deceptive act in trade and commerce and an unfair method of competition. Knowingly violating or giving false or incorrect information in any filings required by this chapter is a gross misdemeanor. Violating or giving false or incorrect information is a misdemeanor. |
Notes: | Charities who do not renew their registration on time will become delinquent and have one month to submit the late filing. Organizations that do not submit late filings during the delinquent period will become involuntarily closed and need to complete the re-registration process and pay the applicable fees (re-registration fee + late fee for each year not registered). Charities who have been involuntarily closed for beyond 6 years will need to submit a new registration and a new registration number will be issued. |
Required Attachments: |
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Instructions: | |
Filing Method: | |
Agency Fee: | $20 |
Turnaround: | 1-2 business days |
Instructions: | |
Filing Method: | |
Agency Fee: | $0 |
Notes: |
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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.
Complete the form and we will reach out within one business day.
Fundraising Compliance
Learn how to stay compliant with charitable solicitation laws.
Read the guide