Charitable Organizations

Resources

Charitable Organization Compliance Requirements

The following requirements may apply to charitable organizations that conduct activities in Washington State.

Registration and Reporting

• Annual Registration: Most charitable organizations are required to register annually with the Charities Program if they solicit or collect contributions from the public.
• Governing Body Review: Each charitable organization’s governing body (such as a board or committee) must review and accept the financial information filed annually with the Charities Program.
• IRS Form Public Availability: Organizations that file Form 990, 990EZ, or 990PF annual information returns with the Internal Revenue Service must make this information publicly available per federal law.
• Tiered Financial Reporting: Organizations with average annual gross receipts exceeding one million dollars (averaged over three years) may be subject to tiered financial reporting. This may include having an annual information return or audited financial statement prepared by a CPA and made available to the public.
• Reporting Changes: Any changes to registration information (such as name, address, or telephone number) must be reported to the Charities Program in writing within 30 days.

Solicitation and Fundraising

General Disclosures

Charitable organizations and any commercial fundraisers acting on their behalf must provide specific information at the point of solicitation. For a full summary, see the Disclosure Requirements page.

Using Commercial Fundraisers

If a charitable organization uses one or more commercial fundraisers to solicit, receive, or collect funds in Washington State, the following rules apply:

• Contract Filing: Before fundraising begins, the organization must submit a Fundraising Service Contract Registration Form, a copy of the written contract, and a $20 filing fee to the Charities Program for each fundraiser used.
• Bonding and Registration: Each commercial fundraiser must be bonded and currently registered with the Charities Program.

Legal Restrictions and Prohibitions

Naming Restrictions

Restrictions may apply to charitable organizations that use any of the following in their name:

• "Police", "sheriff", or "firefighters".
• The name of a federally chartered or nationally recognized military veterans’ service organization.
• A name that is identical to another entity.

Prohibited Solicitation Practices

Charitable organizations are prohibited from the following:

• Misrepresentation: Organizations cannot misrepresent the tax deductibility of a donation, claim a solicitor is a volunteer if they are paid, or claim that registration with the Charities Program constitutes an endorsement.
• Deceptive Statements: Making false, misleading, or deceptive statements during solicitation is prohibited.
• Solicitation Timing: Solicitation calls cannot be placed before 8 AM or after 9 PM.
• Courier Pickup: In most cases, picking up donations by courier is prohibited.
• Donated Tickets: A written commitment must be obtained from any person who accepts donated tickets to a fundraising event.
• Criminal History: Persons convicted of charitable solicitation crimes must not conduct solicitations.

 

Annual Renewal Requirements & Other Filing Reminders

The Charities Program has changed how renewal reminders are issued. Charitable organizations will now be notified of the need to renew their registration by letter, rather than by postcard. The letters will be mailed approximately 60 days prior to the registration expiration date.

Watch Your Mailbox for Renewal Reminder Letters!

The Charitable Renewal Form contains fillable fields. Once completed you must print and mail the renewal form to the Charities Program with the appropriate filing fee. Please download and complete the form.

Contact the Charities Program via email if you have any questions.

 

 

Federal Tax-Exempt Status Information

If you intend to apply for IRS federal tax exemption as a Nonprofit Corporation business entity, your Articles of Incorporation must contain a required purpose clause and dissolution of assets provision.

• IRS Website - Charities & Nonprofits information

Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard)

Most tax exempt organizations must file an annual report. Small organizations with annual gross receipts normally at or below $50,000 can often use Form 990-N, which is an electronic only filing.

Eligibility for Form 990-N depends on the age of the organization and its average receipts:

• New organizations (1 year or less): $75,000 or less.
• Organizations aged 1 to 3 years: $60,000 average.
• Organizations aged 3 years or older: $50,000 average.

Some organizations may still be required to file more detailed forms (990 or 990-EZ) regardless of their income, and those included in a group exemption typically do not need to file Form 990-N separately.

• Review full details regarding annual electronic filing requirements for small exempt organizations here
• Revocation of Federal Tax Exemption (IRS)

 

Common Reasons Documents are Returned

• Missing or insufficient filing or late fee
• Missing organization's phone number
• IRS Letter of Determination is not included
• The Unified Business Identifier (UBI) has been omitted
• The Federal Employer Identifier Number (FEIN) has been omitted
• Financial information omitted or incomplete
• Form was not signed or dated