CHARITABLE SOLICITATION ORGANIZATIONSAND CHARITABLE TRUSTS
WAC Sections
SECTION I GENERAL PROVISIONS AND DEFINITIONS | ||
| HTMLPDF | 434-120-010 | Authority and purpose. |
| HTMLPDF | 434-120-025 | Definitions. |
| HTMLPDF | 434-120-035 | Mandatory filing online. |
| HTMLPDF | 434-120-040 | Public information derived from registration. |
| HTMLPDF | 434-120-042 | Fees. |
| HTMLPDF | 434-120-043 | Mergers. |
| HTMLPDF | 434-120-045 | Change in information or status, notification. |
| HTMLPDF | 434-120-047 | Failure to renew, involuntary closure. |
| HTMLPDF | 434-120-048 | Fees for late registration or renewal. |
| HTMLPDF | 434-120-049 | Reactivation. |
| HTMLPDF | 434-120-050 | Signatures for online filings. |
| HTMLPDF | 434-120-090 | Records retention. |
SECTION II CHARITABLE ORGANIZATION REGISTRATION REQUIREMENTS | ||
| HTMLPDF | 434-120-100 | Entities exempt from registration. |
| HTMLPDF | 434-120-105 | Charitable organization registration. |
| HTMLPDF | 434-120-107 | Audited financial report—Tiered reporting requirements. |
| HTMLPDF | 434-120-110 | Optional registration for exempt organizations. |
| HTMLPDF | 434-120-115 | Treatment of appropriated funds. |
| HTMLPDF | 434-120-130 | Financial standards. |
| HTMLPDF | 434-120-135 | Contributor lists. |
| HTMLPDF | 434-120-140 | How and when to register. |
| HTMLPDF | 434-120-175 | Voluntary verification information. |
| HTMLPDF | 434-120-185 | Charitable advisory council. |
SECTION III COMMERCIAL FUND RAISER REGISTRATION REQUIREMENTS | ||
| HTMLPDF | 434-120-200 | Required filings. |
| HTMLPDF | 434-120-210 | Who shall register. |
| HTMLPDF | 434-120-215 | Commercial fund-raiser registration. |
| HTMLPDF | 434-120-218 | Solicitation reports by commercial fund-raisers that subcontract. |
| HTMLPDF | 434-120-225 | Annual renewal. |
| HTMLPDF | 434-120-240 | Contract between a commercial fund-raiser and a charitable organization. |
| HTMLPDF | 434-120-255 | Financial standards. |
| HTMLPDF | 434-120-260 | Surety bonds. |
| HTMLPDF | 434-120-270 | Impairment of surety bond. |
| HTMLPDF | 434-120-280 | Signing off on the surety bond. |
SECTION IV CHARITABLE TRUST REGISTRATION REQUIREMENTS | ||
| HTMLPDF | 434-120-300 | Jurisdiction. |
| HTMLPDF | 434-120-305 | Who shall register. |
| HTMLPDF | 434-120-307 | Required filings. |
| HTMLPDF | 434-120-310 | Charitable trust registration. |
| HTMLPDF | 434-120-355 | Change in status, notification. |
| HTMLPDF | 434-120-360 | Dissolution of trust, procedure and notification. |
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
| 434-120-015 | Official address and telephone number. [Statutory Authority: Chapters 34.05, 19.09, 11.110, 43.07 RCW. WSR 00-21-081, § 434-120-015, filed 10/17/00, effective 11/17/00. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-015, filed 12/1/93, effective 1/1/94. Formerly WAC 434-19-012 and 434-19-013.] Repealed by WSR 04-04-018, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. |
| 434-120-017 | Office hours and location for charities program services. [Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-017, filed 1/23/04, effective 2/23/04.] Repealed by WSR 12-14-114, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. |
| 434-120-020 | Office hours. [Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-020, filed 12/1/93, effective 1/1/94. Formerly WAC 434-19-014.] Repealed by WSR 04-04-018, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. |
| 434-120-030 | Public records. [Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. WSR 09-01-106, § 434-120-030, filed 12/17/08, effective 1/17/09. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-030, filed 12/1/93, effective 1/1/94. Formerly WAC 434-19-015.] Repealed by WSR 12-14-114, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. |
| 434-120-046 | Record retention. [Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-046, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. WSR 09-01-106, § 434-120-046, filed 12/17/08, effective 1/17/09.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-103 | Required forms and filings. [Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-103, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. WSR 09-01-106, § 434-120-103, filed 12/17/08, effective 1/17/09. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-103, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 11.110.070 and 19.09.315. WSR 95-11-135, § 434-120-103, filed 5/24/95, effective 6/24/95.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-125 | Record retention. [Statutory Authority: RCW 11.110.070 and 19.09.315. WSR 95-11-135, § 434-120-125, filed 5/24/95, effective 6/24/95. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-125, filed 12/1/93, effective 1/1/94.] Repealed by WSR 09-01-106, filed 12/17/08, effective 1/17/09. Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. |
| 434-120-145 | Fees. [Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-145, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 19.09.540 and 43.07.125. WSR 10-22-048, § 434-120-145, filed 10/28/10, effective 11/28/10. Statutory Authority: RCW 43.07.125 and chapter 19.09 RCW. WSR 10-15-036, § 434-120-145, filed 7/13/10, effective 8/13/10. Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. WSR 09-01-106, § 434-120-145, filed 12/17/08, effective 1/17/09. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-145, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 11.110.070 and 19.09.315. WSR 95-11-135, § 434-120-145, filed 5/24/95, effective 6/24/95. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-145, filed 12/1/93, effective 1/1/94.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-155 | Public benefit nonprofit corporation registration—Annual fee. [Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-155, filed 12/1/93, effective 1/1/94.] Repealed by WSR 04-04-018, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. |
| 434-120-160 | Fees for late registration. [Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-160, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 43.07.125 and chapter 19.09 RCW. WSR 10-15-036, § 434-120-160, filed 7/13/10, effective 8/13/10. Statutory Authority: RCW 19.09.315, 19.09.540, and 43.07.125. WSR 09-22-056, § 434-120-160, filed 10/30/09, effective 11/30/09. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-160, filed 1/23/04, effective 2/23/04. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-160, filed 12/1/93, effective 1/1/94.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-165 | Failure to renew, registration closure and reactivating registration—Charitable organizations. [Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-165, filed 7/5/12, effective 8/5/12.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-170 | Use of particular names in solicitations. [Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-170, filed 1/23/04, effective 2/23/04. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-170, filed 12/1/93, effective 1/1/94.] Repealed by WSR 12-14-114, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. |
| 434-120-180 | Education program. [Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. WSR 09-01-106, § 434-120-180, filed 12/17/08, effective 1/17/09.] Repealed by WSR 12-14-114, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. |
| 434-120-212 | Registration by commercial coventurers. [Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-212, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 19.09.079, 19.09.190 and 19.09.315. WSR 97-16-036, § 434-120-212, filed 7/30/97, effective 8/30/97.] Repealed by WSR 09-01-106, filed 12/17/08, effective 1/17/09. Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. |
| 434-120-220 | Change in status, notification. [Statutory Authority: RCW 19.09.315, 19.09.540, and 43.07.125. WSR 09-22-056, § 434-120-220, filed 10/30/09, effective 11/30/09. Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. WSR 09-01-106, § 434-120-220, filed 12/17/08, effective 1/17/09. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-220, filed 12/1/93, effective 1/1/94.] Repealed by WSR 12-14-114, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. |
| 434-120-245 | Failure to renew, registration closure and reactivating registration—Commercial fund-raisers. [Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-245, filed 7/5/12, effective 8/5/12.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-250 | Fees. [Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-250, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 43.07.125 and chapter 19.09 RCW. WSR 10-15-036, § 434-120-250, filed 7/13/10, effective 8/13/10. Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. WSR 09-01-106, § 434-120-250, filed 12/17/08, effective 1/17/09. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-250, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 19.09.079, 19.09.190 and 19.09.315. WSR 97-16-036, § 434-120-250, filed 7/30/97, effective 8/30/97. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-250, filed 12/1/93, effective 1/1/94.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-265 | Exemption from surety bond. [Statutory Authority: RCW 11.110.070 and 19.09.315. WSR 95-11-135, § 434-120-265, filed 5/24/95, effective 6/24/95. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-265, filed 12/1/93, effective 1/1/94.] Repealed by WSR 09-01-106, filed 12/17/08, effective 1/17/09. Statutory Authority: RCW 19.09.097, [19.09.]315, [19.09.]540, 43.07.125. |
| 434-120-315 | Exemption from annual reporting. [Statutory Authority: RCW 11.110.070 and 19.09.315. WSR 95-11-135, § 434-120-315, filed 5/24/95, effective 6/24/95.] Repealed by WSR 98-18-034, filed 8/26/98, effective 9/26/98. Statutory Authority: RCW 11.110.051, 11.110.060 and 11.110.070. |
| 434-120-317 | Abbreviated reporting for qualifying trusts. [Statutory Authority: RCW 11.110.070 and 19.09.315. WSR 95-11-135, § 434-120-317, filed 5/24/95, effective 6/24/95.] Repealed by WSR 98-18-034, filed 8/26/98, effective 9/26/98. Statutory Authority: RCW 11.110.051, 11.110.060 and 11.110.070. |
| 434-120-320 | Content of annual reports for trusts not required to file United States tax or information returns. [Statutory Authority: RCW 11.110.051, 11.110.060 and 11.110.070. WSR 98-18-034, § 434-120-320, filed 8/26/98, effective 9/26/98. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-320, filed 12/1/93, effective 1/1/94.] Repealed by WSR 04-04-018, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. |
| 434-120-330 | Annual fees. [Statutory Authority: RCW 19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-330, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW 43.07.125 and chapter 19.09 RCW. WSR 10-15-036, § 434-120-330, filed 7/13/10, effective 8/13/10. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-330, filed 1/23/04, effective 2/23/04. Statutory Authority: RCW 11.110.070 and 19.09.315. WSR 95-11-135, § 434-120-330, filed 5/24/95, effective 6/24/95. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-330, filed 12/1/93, effective 1/1/94.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-335 | When to file annual reports. [Statutory Authority: RCW 11.110.070. WSR 96-08-049, § 434-120-335, filed 4/1/96, effective 5/2/96. Statutory Authority: RCW 11.110.070 and 19.09.315. WSR 95-11-135, § 434-120-335, filed 5/24/95, effective 6/24/95. Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-335, filed 12/1/93, effective 1/1/94.] Repealed by WSR 98-18-034, filed 8/26/98, effective 9/26/98. Statutory Authority: RCW 11.110.051, 11.110.060 and 11.110.070. |
| 434-120-340 | Annual reports suspended under certain conditions. [Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-340, filed 12/1/93, effective 1/1/94.] Repealed by WSR 98-18-034, filed 8/26/98, effective 9/26/98. Statutory Authority: RCW 11.110.051, 11.110.060 and 11.110.070. |
| 434-120-345 | Late registration fees. [Statutory Authority: RCW 43.07.125 and chapter 19.09 RCW. WSR 10-15-036, § 434-120-345, filed 7/13/10, effective 8/13/10. Statutory Authority: RCW 23B.01.200(2), 24.03.007, [24.03.]008, 25.15.007, 19.09.020(15), [19.09].315, 19.77.115, and 43.07.170. WSR 04-04-018, § 434-120-345, filed 1/23/04, effective 2/23/04.] Repealed by WSR 14-17-025, filed 8/12/14, effective 9/12/14. Statutory Authority: Chapters 11.110, 19.09, and 43.07 RCW. |
| 434-120-350 | Notifying the Attorney General of litigation. [Statutory Authority: Chapters 34.05, 19.09, 11.110 and 43.07 RCW and 1993 c 471. WSR 94-01-004, § 434-120-350, filed 12/1/93, effective 1/1/94.] Repealed by WSR 98-18-034, filed 8/26/98, effective 9/26/98. Statutory Authority: RCW 11.110.051, 11.110.060 and 11.110.070. |