Starting and running a nonprofit in Washington

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Washington Secretary of State, Corporations and Charities Division (online through the Corporations and Charities Filing System)

Official source · checked October 21, 2026

Form

Articles of Incorporation - Nonprofit Corporation 24.03A

Official source · checked October 21, 2026

Filing fee

$80, or a reduced $40 if you certify your gross revenue was less than $500,000 in your most recent fiscal year, plus an online processing fee when you file online.

Official source · checked October 21, 2026

Annual report

Every year, due by the last day of the month you were formed (you can file up to 180 days early). Fee: $60, or a reduced $20 if you certify gross revenue under $500,000.

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: register with the Secretary of State's Charities Program before you ask for donations (RCW 19.09.065).

Official source · checked October 21, 2026

Exempt

Charities raising less than $50,000 from the public in an accounting year when everyone doing the work, including fundraising, is unpaid; organizations entitled to IRS tax-exempt status as a church; and fundraising for a named individual when all proceeds go to that person. Exempt groups are encouraged to file a free optional registration.

Official source · checked October 21, 2026

Fee

$60 to register, $40 to renew each year. Optional registrations are free.

Official source · checked October 21, 2026

Renewal

Every year, due by the end of the 11th month after your fiscal year ends.

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Business and occupation tax

No general exemption. The Department of Revenue says nonprofits are taxed like any other business and owe B&O tax on gross revenue from regular business activities. Cash donations aren't taxed if the donor gets nothing significant in return, and qualifying 501(c)(3)s don't owe B&O tax (or collect sales tax) on fundraising events that aren't held at a regular place of business, if the money goes to your mission. You only need to register with the Department if you have taxable activity; groups under $12,000 a year in gross income with no tax to collect don't.

Official source · checked October 21, 2026

Sales tax

No blanket exemption: nonprofits pay sales tax on what they buy, like any consumer. You can give sellers a reseller permit for items you'll resell, and goods donated to you are exempt from use tax.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

Three or more if the IRS has determined you're a public charity under section 509(a)(1) through (4), or you've applied for that status; otherwise one or more (RCW 24.03A.505).

Official source · checked October 21, 2026

Every year

• Washington Secretary of State: charitable organization registration renewal

  Charities that solicit in Washington renew their registration with the Secretary of State's Charities Program every year. The renewal form and fee must be received by the last business day of the 11th month after your fiscal year ends (for a December 31 year end, that is the end of November). The renewal fee is $40, and a late renewal costs a $50 late fee, plus another late fee for each year you were delinquent. Groups that raise less than $50,000 a year and are run entirely by unpaid volunteers are exempt, as are churches. Confirm with the Secretary of State's Charities Program.

  Official source · checked October 17, 2026

• Washington Secretary of State: nonprofit corporation annual report

  Washington nonprofit corporations file an annual report with the Secretary of State by the last day of the month in which they were first formed or registered. You can file up to 180 days early, and filing early does not change next year's due date. The state mails and emails a reminder about 60 days ahead, but you must file even if you don't get it. Missing the deadline makes the nonprofit delinquent and can lead to administrative dissolution. Confirm the current fee with the Secretary of State when you file.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Washington's in date order.

Make my Washington calendar

Who to ask

We don't list a free legal help program for Washington charities yet. The directory has the programs we know of.