Washington § 82.87.080 - Charitable donation deduction.

Full text of Washington Revised Code of Washington § 82.87.080 — Charitable donation deduction., with citation guidance and answers to common questions.

§ 82.87.080. Charitable donation deduction.

(1) In computing tax under this chapter for a taxable year, a taxpayer may deduct from the person's Washington capital gains the amount donated by the taxpayer to one or more qualified organizations during the same taxable year in excess of the minimum qualifying charitable donation amount. For the purposes of this section, the minimum qualifying charitable donation amount equals $250,000. The minimum qualifying charitable donation amount under this subsection (1) shall be adjusted pursuant to RCW 82.87.150.
(2) The deduction authorized under subsection (1) of this section may not exceed $100,000 for the taxable year. The maximum amount of the available deduction under this subsection (2) shall be adjusted pursuant to RCW 82.87.150.
(3) The deduction authorized under subsection (1) of this section may not be carried forward or backward to another tax reporting period.
(4) For the purposes of this section, the following definitions apply:
(a) "Nonprofit organization" means an organization exempt from tax under Title 26 U.S.C. Sec. 501(c)(3) of the internal revenue code.
(b) "Principally directed and managed" means the place where a qualified organization's activities are primarily directed, controlled, and coordinated.
(c) "Qualified organization" means a nonprofit organization, or any other organization, that is:
(i) Eligible to receive a charitable contribution as defined in Title 26 U.S.C. Sec. 170(c) of the internal revenue code; and
(ii) Principally directed and managed within the state of Washington.
[ 2025 c 409 s 7; 2021 c 196 s 9.]

Notes

Automatic expiration date and tax preference performance statement exemption—2021 c 196: See note following RCW 82.87.010.

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Frequently Asked Questions About Washington § 82.87.080

What does Revised Code of Washington § 82.87.080 cover?

Section 82.87.080 ("Charitable donation deduction.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.87.080?

A common citation format is "Revised Code of Washington § 82.87.080" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

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Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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