The Secretary of State’s Corporations and Charities Division will be open and doing business as usual, even if there is a state government shutdown. Annual report filings provided by the Department of Revenue’s Business Licensing Service (BLS) will not be available as of June 27th. Reminder: the Secretary of State does not have the authority to answer tax and BLS questions on the Department of Revenue’s behalf.
Washington Nonprofit Corporations
The following links will take you to the available Washington online filing or paper form. Foreign (non-Washington) forms are linked at the bottom of the page.
Washington Nonprofit Corporations (Title 24.03 RCW)
If your nonprofit organization is or plans to fund-raise from the public, it may also be required to register with the Charities Program of the Secretary of State. Registration with the Charities Program is separate from and in addition to filings required under corporate law. Please visit the Charities Program website to review the registration requirements and registration forms. You may also want to review the Charitable Solicitations Act, RCW 19.09
IRS Tax Exempt Status Information
Are you applying for 501 (C) tax exempt status with the IRS? If you are, your Articles of Incorporation must contain a specific purpose clause and a dissolution of assets provision. Suggested language and other resources for nonprofit corporations are available at the IRS website.