Page 9 - Washington Nonprofit Handbook 2018 Edition
P. 9
TABLE OF CONTENTS
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CHAPTER 40. Grants By U.S. Private Foundations To Non-U.S.
Organizations .......................................................................... 121
CHAPTER 41. Special Treatment Accorded Canadian And Mexican
Organizations .......................................................................... 125
CHAPTER 42. Consequences To Foreign Recipients Of Grants
(Withholding Issues For Grantor) .......................................... 127
CHAPTER 43. Compliance With Antiterrorist Provisions ............................ 128
CHAPTER 44. Best Practices .......................................................................... 132
PART 7. FUNDRAISING: KEY COMPLIANCE CONSIDERATIONS .................................. 134
CHAPTER 45. Charitable Solicitation in Washington ................................... 134
CHAPTER 46. Charitable Solicitation Outside of Washington and
Internet Solicitations ............................................................... 145
CHAPTER 47. Nonprofit Mailings .................................................................. 148
CHAPTER 48. Requirements for Deducting Contributions ......................... 152
CHAPTER 49. Fundraising Involving Gambling ............................................ 166
CHAPTER 50. Liquor and Cannabis at Nonprofit Events ............................ 168
PART 8. WASHINGTON STATE TAXES AND NONPROFIT CORPORATIONS ................ 172
CHAPTER 51. Nonprofit Organizations Are Subject to State Taxes ........... 172
CHAPTER 52. The State Business and Occupation Tax ............................... 172
CHAPTER 53. Local Licensing and Local B&O Taxes ................................... 186
CHAPTER 54. Retail Sales Tax Issues for Nonprofit Organizations ............ 187
CHAPTER 55. Use Tax Issues for Nonprofit Organizations ........................ 189
CHAPTER 56. Property Tax Issues ................................................................. 191
CHAPTER 57. Further Information ................................................................ 194
PART 9. FISCAL SPONSORSHIPS, JOINT VENTURES AND OTHER
COLLABORATIONS......................................................................................... 197
CHAPTER 58. Working With Others .............................................................. 197
CHAPTER 59. Fiscal Sponsorships ................................................................. 197
WASHINGTON NONPROFIT HANDBOOK -iii- 2018
