Page 324 - Washington Nonprofit Handbook 2018 Edition

Private Inurement
When a person who is an “insider” with respect to the organization, such as an
officer or director, derives a benefit from the organization without giving
something of at least equal value in return. The Internal Revenue Code
establishes prohibitions against private inurement.

Public Benefit Organization
A Public Benefit Corporation is defined in the Washington Nonprofit Statute
(RCW 24.03.500), as a nonprofit, in compliance with the Washington Nonprofit
Statute RCW 24.03 and is tax-exempt under section 501(c)(3) of the Code.

Public Charity
A 501(c)(3) organization with income generated from a broad base of support
from the public.

Qualifying Distributions
Any amount paid to accomplish religious, charitable, scientific, literary, or other
public purposes, usually in the form of a grant. Distributions by the private
foundation to a disqualified person with respect to the private foundation, or
to a non-operating private foundation are not considered a qualified
distribution.

Quid Pro Quo Contribution
Payment to a charity that is partly a contribution and partly a payment for
goods or services. If the contribution is in excess of $75, the charity must
provide the donor with a written statement that specifies the amount of the
payment, above the value of the goods and services provided, that can be
considered deductible as a contribution.

Quorum
The minimum number of voting members who must be present in a meeting
in order to conduct business. For the board of directors of a Washington
nonprofit corporation, this number may not be less than one-third of the total
number of directors.

RCW
The Revised Code of Washington, which codifies Washington State statutes.

Reasonable Accommodation
The Americans with Disabilities Act (ADA) requires all employers to provide
“reasonable accommodation” to enable employees with disabilities to have

WASHINGTON NONPROFIT HANDBOOK -313- 2018