Page 41 - Washington Nonprofit Handbook 2018 Edition

fax number, the IRS will fax an EIN back to the organization. The Form
SS-4 and instructions are available on the IRS’ website.

y Master Business Application. Upon the filing of the articles of
incorporation with the Secretary of State, the Secretary of State’s office
provides a packet of information regarding new corporations in
Washington State, including a Master Business Application form. You
may also obtain Master Business Application forms from the
Department of Licensing. Completion and filing of the Master
Business Application will provide your organization with its basic state
tax registration and employer registration. Basic state tax registration
(registration with the Washington State Department of Revenue) is
required if the organization plans to engage in any business activity
(which is broadly defined and may include a charitable activity that
generates a stream of revenue). The Master Business Application
form will also register the corporation for payment of certain state
employment taxes. These include registration with the Department of
Labor and Industries and establishment of an Industrial Insurance
Account and registration with the Employment Security Department
for purposes of unemployment insurance.

WASHINGTON NONPROFIT HANDBOOK -30- 2018