Page 146 - Washington Nonprofit Handbook 2018 Edition
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organizations.  RCW 19.09.020(16).  The CSA broadly defines “charitable purpose.”
               The  definition  includes,  but  is  not  limited  to,  the  generally  accepted  meaning  of
               assisting  the   poor,   distressed,  or  underprivileged—it  also  includes  religious,
               scientific,   literary,  educational,   environmental,  humanitarian,  patriotic,  and   civic
               purposes.  See RCW 19.09.020(3).


                       Here  are  examples  of  what  constitutes  a  charitable  organization  and  what
               does not:

                       •      Any  person  or  entity  that  solicits  charitable  contributions  from  the
                              public is a charitable organization.  This includes for-profit businesses
                              or  loose  associations  of  people.    It  also  includes  firefighters’  unions
                              that  ask  members  of  the  public  to  purchase  tickets  to  an  event  to
                              benefit their members.


                       •      Entities that raise  money  for  charitable causes  and  donate  all  of the
                              money to those causes are not charitable organizations if they do not
                              solicit or collect charitable contributions from the public.


                       •      An  entity  that  solicits  contributions  only  from  its  members  is  not  a
                              charitable organization if membership in the entity is determined by
                              the payment of dues, fees, or other assessments that confer bona fide
                              rights,  privileges,  professional  standing  or  other  direct  benefits,  in
                              addition  to  the  right  to  vote,  hold  office,  or  elect  officers.
                              “Membership”  does  not  include  those  who  become  members  of  the
                              entity upon making a contribution because of a solicitation.


                       •      Entities  with  a  physical  presence  inside  or  outside  Washington  that
                              maintain  websites  or  send  email  messages  that  solicit  or  accept
                              charitable  contributions  from  Washington  residents  are  charitable
                              organizations.

                              (ii)   Definition of “Solicitation”


                       The  CSA defines  “solicitation”  as  (1) any appeal  for  a  contribution  from the
               general   public  where  there  is  an  appeal  for  any  charitable  purpose;  and  (2) any
               offer  or  attempt   to  make  a  sale  where  an  appeal  is  made  for  any  charitable
               purpose, the name of  a charitable organization is used to help make or attempt to
               make a sale, or it is stated or implied that all or  part of sales proceeds will benefit
               any  charitable  purpose  or  be  donated  to  any  charitable  organization.    See  RCW
               19.09.020(19).






               WASHINGTON NONPROFIT HANDBOOK                -135-                                       2018
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