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income may be subject to Business and Occupation Tax as discussed in
Chapter 53.)

The use of exempt property for “fundraising” activities sponsored by an
exempt nonprofit organization does not subject the property to taxation if the
fundraising activities are consistent with the purposes for which the exemption was
granted. “Fundraising” means any revenue-raising activity, limited to less than five
days in length, that disburses 51% or more of the profits realized from the activity
to the exempt nonprofit organization conducting the fundraising.

CHAPTER 57. Further Information

More information on Washington taxes may be obtained by contacting the
Department of Revenue, as follows:

State of Washington
Department of Revenue
Taxpayer Information and Education
Telephone 1-800-647-7706

The Department of Revenue also maintains an internet site with access to
laws, rules, forms, and the Department’s topical publications and notices. The
address is https://dor.wa.gov/doing-business/business-types/industry-guides/
nonprofit-organizations.

More information on local business and occupation taxes and licensing
issues may be obtained by contacting the finance office of the city in question.

The following resources are available online at the listed sites:

• Revised Code of Washington. (RCW) The best and most readily
searchable Revised Code of Washington is available through the

website for the Washington State Legislature. The RCW on excise
taxes is located at http://app.leg.wa.gov/rcw/default.aspx?cite=82.

• Washington Administrative Code. The best and most readily
searchable Washington Administrative Code is available through the
website for the Washington State Legislature. It is located at
http://apps.leg.wa.gov/WAC/default.aspx?cite=458.

• Taxpedia. Taxpedia is the free state tax research service from the
Department of Revenue. It provides access to laws, rules, advisory

WASHINGTON NONPROFIT HANDBOOK -194- 2018