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Washington State Filing Requirements

Nonprofits in Washington are required to follow state filing, annual reporting, and charitable registration rules to maintain compliance and operate legally.

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Required Non-profit Forms

Non-profits in Washington are required to complete several forms as part of their compliance obligations.

Secretary of State FormsAttorney General FormsFederal Forms (Required for State Compliance)
  • Nonprofit Corporation Articles of Incorporation Washington Corporations & Charities Filing System (CCFS) Filing Fee: $30
  • Trade Name Registration (DBA)
  • Annual Report
  • Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code): For most charitable organizations
  • Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code): For other types of nonprofits.
  • Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

Washington’s engaged civic community makes it an excellent place to start a nonprofit.

To operate legally, you must meet state filing requirements:

  1. Choose Your Structure – Most nonprofits are formed as nonprofit corporations.
  2. Name Your Organization – Select a unique name following state rules (check availability through the WA Secretary of State Corporations & Charities Filing System)
  3. Appoint a Registered Agent – A Washington resident or authorized business with a physical WA address to receive legal and tax documents
  4. File Formation Documents – Submit Articles of Incorporation with the WA Secretary of State through the Corporations & Charities Filing System.
  5. Adopt Bylaws & Hold Meetings – Establish bylaws, elect officers, and begin operations with your board.
State Filing Requirements for Non-Profits

Tax Exemption Requirements

  • To gain tax-exempt status, a nonprofit must meet specific requirements set by the IRS.
  • Obtaining an IRS Determination Letter for 501(c) status (most commonly 501(c)(3)) is the critical first step, as it dictates eligibility for Washington corporate tax benefits.
  • Not all nonprofits are exempt from state sales tax. Qualifying organizations must apply to the Washington Department of Revenue for a Nonprofit Sales Tax Exemption.
  • All 501(c) nonprofits must annually file IRS Form 990, 990-EZ, or 990-N depending on gross receipts and type of organization.
  • Applications for state sales tax exemption require proof of IRS 501(c)(3) status and may require organizational documents.

Filing Deadlines for Non-Profit Forms

Adhering to filing deadlines is essential to avoid penalties and maintain compliance.

Below are the key deadlines for non-profit filings in washington:

Secretary of State Deadline
Articles of IncorporationDue upon establishment of the nonprofit
Nonprofit Annual ReportDue annually, by the last day of the month in which your nonprofit was originally incorporated/registered
Default fee: $60 Reduced fee: $20 for nonprofits with gross revenue less than $500,000
Department of Business Regulation Deadlines
Charitable Organization Initial RegistrationMust be filed before soliciting contributions in Washington. ($20fee).
Annual Charitable Solicitation RenewalDue annually, typically at the anniversary of registration.
Federal Deadlines
Form 990 SeriesDue on the 15th day of the 5th month after the organization's accounting period ends
Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZMust be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation
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Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Washington. organizations must file the Articles of Incorporation with the Secretary of State and pay the $30 filing fee.

Initial Registration

  • File Articles of Incorporation with the WA Secretary of State. Fee: $50 online / $30 by mail Washington Corporations & Charities Filing System (CCFS)
  • Research IRS Requirements
    Ensure Articles and Bylaws include
    IRS-mandated 501(c)(3) language if pursuing exemption.
  • Obtain EIN
    Apply online with the IRS.
  • Select a Registered Agent
    Must maintain a Washington address.
  • Recruit a Board of Directors
    Washington requires at least three directors.

Annual Filing Requirements

  • Secretary of State Annual Report
    File each year with the WA Secretary of State by the last day of the incorporation anniversary month
  • Charitable Organization Registration
    Required before soliciting contributions.
  • Charitable Organization Annual Renewal
    Renew annually with the Department of Business Regulation.
  • IRS Form 990 Series
    File annually.
  • Maintain Records
    Corporate records, meeting minutes, and financial records are required by Washington nonprofit law.

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Frequently Asked Questions

1. What is the first step to start a nonprofit in Washington?

The first step is filing Articles of Incorporation with the WA Secretary of State via the Corporations & Charities Filing System (CCFS) and paying the filing fee ($50 online / $30 by mail).

2. How many directors does a Washington nonprofit need?

Washington law does not mandate a minimum number of directors, but three or more is recommended for good governance and to align with standard nonprofit practices.

3. When is the nonprofit annual report due?

The Nonprofit Annual Report must be filed every year by the last day of the month in which the nonprofit was originally incorporated.

4. Do I need to register to solicit donations in Washington?

Yes. Nonprofits must file an initial charitable organization registration with the WA Secretary of State’s Charities Program before soliciting contributions and renew it annually.

5. Are all Washington nonprofits exempt from state taxes?

Not automatically. Most nonprofits must apply for sales tax exemption with the Washington Department of Revenue, and tax-exempt status at the state level generally requires IRS 501(c)(3) determination first