Page 196 - Washington Nonprofit Handbook 2018 Edition
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were not paid salaries comparable to salaries paid at like positions in the public
service.
(f) Deductions for Public and Nonprofit Hospitals and for
Community Health Centers
A public hospital district, a nonprofit hospital, a nonprofit community health
center, or a network of nonprofit community health centers that qualifies as a
health and social welfare organization is allowed to deduct amounts received as
compensation for health care services covered under Medicare, Medicaid,
Children’s Health, and the State of Washington Basic Health Plan. The deduction
does not apply to amounts received from patient copayments or patient
deductibles.
(g) Deductions for Camps and Conference Centers
The B&O tax does not apply to amounts received by a nonprofit organization
from the sale or furnishing of certain items at a camp or conference center
conducted on property exempt from property tax. Exempt revenues are those for
lodging, conference and meeting rooms, camping facilities, parking, and similar
licenses to use real property; food and meals; and books, tapes, and other products
that are available exclusively to the participants at the camp, conference, or
meeting and are not available to the public at large. See 82.04.363.
(h) Deductions for Childcare Resource and Referral
Services
The B&O tax does not apply to nonprofit organizations in respect to amounts
derived from the provision of childcare resource and referral services. See RCW
82.04.3395.
(i) Deductions for Credit and Debt Services
The B&O tax does not apply to nonprofit organizations in respect to amounts
derived from provision of certain credit and debt services. Exempt services include
presenting individual and community credit education programs, including credit
and debt counseling; obtaining creditor cooperation allowing a debtor to repay
debt in an orderly manner; establishing and administering negotiated repayment
programs for debtors; or providing advice or assistance to a debtor with regard to
the above-noted services. See RCW 82.04.368.
WASHINGTON NONPROFIT HANDBOOK -185- 2018
