The real and personal property owned or used by a nonprofit organization is exempt from taxation if the property is used for solicitation or collection of gifts, donations, or grants for the support of individual artists and the organization meets all of the following conditions:
lawyer at desk

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Washington Code 84.36.650

  • Nonprofit: means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;
Washington Code 84.36.800
  • Personal property: All property that is not real property.
    • (1) The organization is organized and conducted for nonsectarian purposes.
    (2) The organization is qualified for exemption under section 501(c)(3) of the federal internal revenue code.
    (3) The organization is governed by a volunteer board of directors of at least eight members.
    (4) If the property is leased, the benefit of the exemption inures to the user.
    (5) The gifts, donations, and grants are used by the organization for grants, fellowships, information services, and educational resources in support of individual artists engaged in the production or performance of musical, dance, artistic, dramatic, or literary works.

    NOTES:

    Application—2003 c 344: “This act applies to taxes levied for collection in 2004 and thereafter.” [ 2003 c 344 § 3.]
      Previous section
    Next section  
     Chapter 84.36 Contents