| Audit Required | YES | Beginning with renewals submitted after January 1, 2010, an audit is required if over $3 million in annual gross revenue (based upon a three-year average of annual gross revenue) |
|---|---|---|
| Due Date | Within 4 1/2 after Fiscal Year end (state provides an automatic 6 1/2 month extension). | |
| Fee | 10.00 | IRS 990: Yes. |
| Financial Report | YES | (WA also requires the following state form: (Solicitation Report) |
| Important Note | ||
| Annual IRS 990 | NO | |
| Initial Audit | YES | If the annual gross revenue is over $3 million (based upon a three-year average of annual gross revenue). If $1 million to 3 million, the organization may need to file a ???????Confirmation of Independent Third-Party Review??????? if the IRS 990 is not signed by a qualified preparer. |
| Initial Bylaws | NO | |
| Initial Certificate or Articles Of Incorporation | NO | |
| Make Checks Payable To | The State of Washington | |
| E-Mail Contact | ||
| Exemption from annual registration upon request | NO | |
| Fees | 60.00 | Initial, $40 renewal |
| Fundraiser Contracts | YES | But only for contracts with ???????commercial fundraisers??????? (solicitors). Contracts must be submitted with a ???????Fundraising Service Contract Registration Form??????? (available online or from state office) and a $10 fee. |
| Governing Law | ||
| Important Note | ||
| Contact | Toll-free in WA) or 360-725-0378. | (800) 332-4483 |
| IRS Determiniation Letter | YES | (one-time submission). |
| IRS Form 990 | YES | A copy of the Federal information return must accompany the URS (do not include a contributor list -Schedule B). Also, the Form 990 for a filer with more than $1 million in gross revenue (averaged over preceding three years), must be prepared or reviewed by a CPA or other qualified, independent professional (see full text of rule at Wash. Admin. Code 434-120-107). IMPORTANT NOTE: Consolidated returns are no longer accepted by the state, unless the organization is a central organization that files a consolidated return with the IRS on behalf of itself and its subordinates. And, in any event, consolidated registrations are no longer accepted. Unless otherwise exempted from the registration requirements, each subordinate with its own separate existence for legal or tax purposes must register independently of its central organization and report its own financial activity. |
| Mailing Address | Secretary of State, Charities Program P.O. Box 40234, 801 Capitol Way South, Olympia, WA 98504-0234 | |
| Signature Required | NO | |
| Period Covered | One Year. | |
| Renewal Due Date | ||
| Required Signatures | One. The President, Treasurer, or comparable officer or, in cases of the absence of officers, a person responsible for the organization. | |
| Resident Registered Agent Required | NO | |
| Homepage | www.sos.wa.gov/charities | |