24.03A.070  <<  24.03A.075 >>   24.03A.080

Major changes by charitable corporations. (Effective January 1, 2022.)

(1) A charitable corporation shall report any action described in subsection (2) of this section on the next annual report that the charitable corporation delivers to the secretary of state for filing under RCW 24.03A.070, except as provided in subsection (3) of this section.
(2) The actions that create a reporting requirement under this section are:
(a) Amendment of the charitable corporation's articles to include one or more purposes of the corporation substantially different from any purpose stated in the charitable corporation's articles in effect before the amendment; or
(b) Operation of a significant program or activity that is substantially different from both:
(i) Programs or activities the charitable corporation has previously operated; and
(ii) Programs or activities described in the most recent application for recognition of exemption from federal income tax that the charitable corporation has filed with the internal revenue service and in response to which the internal revenue service has issued a determination letter of tax-exempt status to the charitable corporation.
(3) A charitable corporation is not required to report actions described in subsection (2) of this section:
(a) If the charitable corporation was a religious corporation both before and after it took the action;
(b) Within the charitable corporation's first three years of existence, if all programs or activities the charitable corporation operates are consistent with the purposes set forth in the charitable corporation's articles; or
(c) When the charitable corporation operates a program or activity described in subsection (2)(b) of this section, if all funds expended to conduct such a program or activity are derived only from one or more of the following sources:
(i) Contributions or sales in response to one or more solicitations in which:
(A) The program or activity was clearly described; and
(B) A statement was made that implies that the corporation will apply any contribution, or proceeds from any sale, in connection with those solicitations toward the program or activity;
(ii) Admissions, performance of services, or furnishing of facilities;
(iii) Sales of goods not in connection with any solicitation;
(iv) Income from investments of the charitable corporation that is not subject to any gift restriction; or
(v) Revenue from any source that is recognized after the program or activity has been in continuous operation and disclosed to the general public for a period of at least three years.
(4) The secretary of state shall deliver to the attorney general a copy of every annual report filed by the secretary of state that includes a report described in this section.

NOTES:

Effective date2021 c 176: See note following RCW 24.03A.005.
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