Washington § 84.36.550 - Nonprofit organizations — Property used for solicitation or collection of gifts, donations, or grants.

Full text of Washington Revised Code of Washington § 84.36.550 — Nonprofit organizations — Property used for solicitation or collection of gifts, donations, or grants., with citation guidance and answers to common questions.

§ 84.36.550. Nonprofit organizations — Property used for solicitation or collection of gifts, donations, or grants.

The real and personal property owned by nonprofit organizations and used for solicitation or collection of gifts, donations, or grants is exempt from taxation if the organization meets all of the following conditions:
(1) The organization is organized and conducted for nonsectarian purposes.
(2) The organization is affiliated with a state or national organization that authorizes, approves, or sanctions volunteer charitable fund-raising organizations.
(3) The organization is qualified for exemption under section 501(c)(3) of the federal internal revenue code.
(4) The organization is governed by a volunteer board of directors.
(5) The gifts, donations, and grants are used by the organization for character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages, or for distribution under subsection (6) of this section.
(6) The organization distributes gifts, donations, or grants to at least five other nonprofit organizations or associations that are organized and conducted for nonsectarian purposes and provide character-building, benevolent, protective, or rehabilitative social services directed at persons of all ages.
[ 1993 c 79 s 1.]

Notes

Applicability—1993 c 79: "This act shall be effective for taxes levied for collection in 1994 and thereafter." [ 1993 c 79 s 5.]

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 84.36.550

What does Revised Code of Washington § 84.36.550 cover?

Section 84.36.550 ("Nonprofit organizations — Property used for solicitation or collection of gifts, donations, or grants.") 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 § 84.36.550?

A common citation format is "Revised Code of Washington § 84.36.550" (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.

How does Washington § 84.36.550 apply to my situation?

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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