INITIAL FILING REQUIREMENTS TO BECOME A WASHINGTON NONPROFIT

  1. HOW TO INCORPORATE IN WASHINGTON STATE:
    • File Articles of Incorporation
      • Send to: Secretary of State Corporations Division 801 Capitol Way South P.O. Box 40234 Olympia, WA 98504-0234
      • This form can also be filed online
      • The filing fee is $30
        • The optional expedited fee is $100 and must be submitted and filed in person.
    •  For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023 online at Pay.gov.
      • Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
    • For more information:
      • Website: www.irs.gov/charities 
      • (800) 829–3676 (Form related questions)
      • (800) 829–1040 (general information)
  3. WASHINGTON STATE’S INCOME AND BUSINESS TAXES:
    • File Business License Application to obtain Unified Business Identifier (UBI)
      • Send it to: State of Washington Business Licensing Service P.O. Box 9034 Olympia, WA 98507-9034
      • The Business License Application can also be filed online here.
      • The filing fee is $19
    • For more information:
  4. HOW TO OBTAIN WASHINGTON STATE’S SALES AND USE TAX EXEMPTION:
    • Organizations must pay retail sales tax on all tangible purchases and must collect retail sales tax on such purchases’ sales.
    • Organizations that fundraise can purchase items and services, that later will be resold at fundraisers, without paying sales tax by providing the resale certificate to the vendor.
    • Income, obtained through fundraising, is not subject to either retail sales tax or the business and occupation tax.
    • For more information:
  5. HOW TO REGISTER WITH WASHINGTON STATE’S SECRETARY OF STATE:
    • File the Application to Register as a Charitable Organization Form + IRS Determination Letter and most recent Form 990
      • Send to: Washington Secretary of State Charities Program 801 Capitol Way South P.O. Box 40234 Olympia, WA 98504-0234
      • The filing fee is $60
        • The expedited 2 working day fee is an additional $50
    • For more information,

ANNUAL WASHINGTON STATE FILING REQUIREMENTS

  1. WASHINGTON STATE’S DEPARTMENT OF REVENUE:
    • File Combined Excise Tax Return Form
      • Note that the due date is January 31st
    •  Send it to: State of Washington Department of Revenue P.O. Box 47464 Olympia, WA 98504-7464
    • There is no filing fee
    • For more information, go to the
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990 with an online service provider.
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • A list of online service providers can be found here.
      • There is no filing fee.
    • For more information:
      • Website: irs.gov/charities or call
      • (800) 829-3676 (Form related questions)
      • (800) 829-1040 (general information)
    • 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.
    • For Private Foundations: You are required to submit the Form 990-PF.
  3. WASHINGTON STATE’S SECRETARY OF STATE CHARITIES DIVISION:
    • File Charitable Organization Renewal Form
      • Note that the due date is 11 months after the end of a fiscal year.
      • Send to: Office of the Secretary of State Charities Program 801 Capitol Way South P.O. Box 40234 Olympia, WA 98504-0234
      • The filing fee is $40
    • For more information:
  4. WASHINGTON STATE’S SECRETARY OF STATE CORPORATE DIVISION:
    • File Annual Report for Nonprofit Corporations Form
      • Note that the due date is before the end of the calendar month during which the original Articles of Incorporation were filed
      •  Send to: Secretary of State Corporations Division 801 Capitol Way South P.O. Box 40234 Olympia, WA 98504-0234
      • The filing fee is $10
      • This form can also be filed online here.
    • For more information, go to the