INITIAL FILING REQUIREMENTS TO BECOME A WASHINGTON NONPROFIT

  1. HOW TO INCORPORATE IN WASHINGTON STATE:
    1. File Articles of Incorporation
    2. Send it to: Secretary of State Corporations Division 801 Capitol Way South P.O. Box 40234 Olympia, WA 98504-0234
    3. This form can also be filed online
    4. The filing fee is $30
      1. The optional expedited fee is $50
    5.  For more information, go to the website: secstate.wa.gov or call: (360 725-0377
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. WASHINGTON STATE’S INCOME AND BUSINESS TAXES:
    1. File Business License Application to obtain Unified Business Identifier (UBI)
      1. Note that there is no income tax.
    2. Send it to: State of Washington Business Licensing Service P.O. Box 9034 Olympia, WA 98507-9034
    3. The filing fee is $19
    4. For more information, go to the website: ww.business.wa.gov/BLS or call: (800) 451-7985
  4. HOW TO OBTAIN WASHINGTON STATE’S SALES AND USE TAX EXEMPTION:
    1. In Washington State, organizations must pay retail sales tax on all tangible purchases and must collect retail sales tax on such purchases’ sales.
    2. Those organizations that do fundraising, can purchase items and services, that later will be resold at those events, without paying sales tax. This is done by providing a resale certificate to the seller. The Form of it can be found on the website: dor.wa.gov
    3. Income, obtained through fundraising, is not subject to either retail sales tax or the business and occupation tax.
    4. For more information on exemptions, read the Department of Revenue’s website summary of nonprofit organizations and their registration requirements.
  5. HOW TO REGISTER WITH WASHINGTON STATE’S SECRETARY OF STATE:
    1. File the Application to Register as a Charitable Organization Form + IRS Determination Letter and most recent Form 990
    2. Note that some organizations are exempt from registering with state of Secretary. To determine if you are, read the Secretary of State’s guidance: https://www.sos.wa.gov/charities/Charitable-Organizations.aspx
    3. Send them to: Washington Secretary of State Charities Program 801 Capitol Way South P.O. Box 40234 Olympia, WA 98504-0234
    4. The filing fee is $60
      1. The expedited 2 working day fee is $50
    5.  The URS could be filed in place of the Application to Register as a Charitable Organization. It can be found at multistatefiling.org URS must include an Appendix that lists beneficiaries in case of dissolution, the three highest paid employees and any pertinent supplemental financial information.
    6. For more information, go to the website: sos.wa.gov/charities or call: (360) 725-0378

ANNUAL FILING REQUIREMENTS

  1. WASHINGTON STATE’S DEPARTMENT OF REVENUE:
    1. File Combined Excise Tax Return Form
      1. Note that the due date is January 31st
    2.  Send it to: State of Washington Department of Revenue P.O. Box 47464 Olympia, WA 98504-7464
    3. There is no filing fee
    4. For more information, go to the website: dor.wa.gov or call: (800) 647-7706
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  3. WASHINGTON STATE’S SECRETARY OF STATE: CHARITIES DIVISION:
    1. File Charitable Organization Renewal Form
      1. Note that the due date is 11 months after the end of a fiscal year.
    2. Send it to: Office of the Secretary of State Charities Program 801 Capitol Way South P.O. Box 40234 Olympia, WA 98504-0234
    3. The filing fee is $40
    4. For more information, go to the website: secstate.wa.gov or call: (360) 725-0378
  4. WASHINGTON STATE’S SECRETARY OF STATE: CORPORATE DIVISION:
    1. File Annual Report for Nonprofit Corporations Form
      1. Note that the due date is before the end of the calendar month during which the original Articles of Incorporation were filed
    2.  Send it to: Secretary of State Corporations Division 801 Capitol Way South P.O. Box 40234 Olympia, WA 98504-0234
    3. The filing fee is $10
    4. This form can also be filed online
    5. For more information, go to the website: secstate.wa.gov or call: (360) 725-0377