Page 319 - Washington Nonprofit Handbook 2018 Edition

applicable depending on the nature of the business conducted and the
amount of revenue of the business activity subject to the tax.

Bylaws
The code of rules adopted by an organization or business after incorporation
for its governance and regulation.

Charitable Organization
Any organization recognized as tax exempt under Section 501(c)(3) of Title 26
of the United States Code (Internal Revenue Code of 1986, as amended.)

Charitable Solicitations
Any request to the general public for funds for a charitable purpose is
considered charitable solicitation.

Charitable Solicitations Act (CSA)
A statute that regulates the activities of persons and entities that raise money
for charitable purposes. Under the CSA, charitable organizations must register
and report annually to the Secretary of State, and also make certain
disclosures when soliciting for charitable contributions.

Charitable Trust Act (CTA)
Nonprofit corporations that meet the definition of a “trustee” are subject to the
requirements of the CTA, which empowers the Attorney General to enforce the
terms of the trust as the statutory representative of its public beneficiaries.
Furthermore, trustees are required to report notice of all judicial proceedings
affecting the trust, and to register with and report annually to the Secretary of

State.

Commercial Fundraiser
A commercial fundraiser is a person or entity that conducts charitable
solicitations on behalf of others in exchange for compensation or other
consideration.

Consolidation
When two or more nonprofit corporations consolidate their operations such
that each of the original corporations ceases operations and the resulting
entity is new and distinct. This process differs from a merger in which one of
the merging corporations emerges as the surviving entity.

WASHINGTON NONPROFIT HANDBOOK -308- 2018