At a Glance

Washington nonprofits must complete five key annual filings to maintain good standing: IRS Form 990 (due by the 15th day of the 5th month after fiscal year end), Washington Annual Report (due annually on a date set by the Secretary of State), charitable registration renewal (due within 11 months after fiscal year close), state tax obligations including B&O tax compliance, and maintaining a current registered agent. Missing these deadlines can result in penalties, administrative dissolution, or loss of tax-exempt status.

Introduction

Running a nonprofit in Washington state comes with essential annual responsibilities that protect your organization’s legal standing and tax exemptions. Each year, you need to navigate various filing obligations to maintain compliance and ensure transparency for the public funds and donations you receive.

From filing your IRS Form 990 to submitting the Washington Annual Report, these requirements aren’t just bureaucratic steps—they’re essential safeguards for your organization’s mission. You’ll also need to stay current with charitable registration renewals, state tax obligations, and registered agent requirements.

This step-by-step guide breaks down everything you need to know about maintaining your nonprofit’s good standing in Washington state. We focus specifically on the ongoing annual filing requirements, not the initial formation process, so you can keep your organization operating smoothly year after year. For organizations managing multiple state requirements, tracking these various deadlines through a centralized compliance system helps ensure nothing falls through the cracks.

Step 1: File Your IRS Form 990

The first essential requirement in maintaining your Washington nonprofit’s compliance is filing the appropriate IRS Form 990. This annual information return demonstrates your organization’s continued eligibility for tax exemption while providing transparency about your finances and activities.

Determine which 990 form applies to your nonprofit

Form 990-N (e-Postcard): For organizations with gross receipts ≤ $50,000 (see Washington Department of Revenue guidance for nonprofits). This simplest electronic filing requires just 8 basic information items.

Form 990-EZ: For organizations with gross receipts < $200,000 AND total assets < $500,000 (see Washington Department of Revenue guidance for nonprofits). This short form return requires more detailed financial reporting than the e-Postcard.

Form 990: Required when gross receipts ≥ $200,000 OR total assets ≥ $500,000 (see Washington Department of Revenue guidance for nonprofits). This full detailed return has comprehensive reporting requirements.

Form 990-PF: Required for private foundations regardless of financial status.

For newly formed organizations, the thresholds differ slightly. Your nonprofit can file Form 990-N if it exists for 1 year or less with revenue under $75,000, or if it exists for 1-3 years with revenue under $60,000.

Some organizations must file Form 990 regardless of their financial status, including supporting organizations described in section 509(a)(3) and controlling organizations with fund transfers between controlled entities (see Washington Department of Revenue guidance for nonprofits).

Understand the filing deadline based on fiscal year

Your Form 990 is due by the 15th day of the 5th month after your fiscal year ends. For example:

• If your fiscal year ends December 31, your form is due May 15.
• If your fiscal year ends June 30, your form is due November 15.

Need more time? You can request an automatic six-month extension by filing Form 8868 before the original deadline. However, this extension option doesn’t apply to Form 990-N.

Electronic filing requirements

The Taxpayer First Act mandates electronic filing for tax-exempt organizations. Here’s what you need to know:

• Form 990: Must be filed electronically for tax years ending July 31, 2020, and later.
• Form 990-EZ: Must be filed electronically for tax years ending July 31, 2021, and later.
• Form 990-N: Has always required electronic filing through the IRS system.

To file Form 990-N electronically, use the IRS Form 990-N Electronic Filing System (e-Postcard). For Forms 990 and 990-EZ, you can file through an IRS Authorized e-File Provider or tax software.

Remember that failing to file your required Form 990 for three consecutive years will automatically result in the revocation of your organization’s tax-exempt status. This makes timely and accurate filing essential for maintaining your nonprofit’s good standing.

Step 2: Submit the Washington Annual Report

After completing your federal tax filing obligations, your nonprofit must submit a Washington Annual Report to maintain active status with the Secretary of State. This state-level filing enables you to continue operating legally in Washington and serves as a key requirement for maintaining your organization’s good standing.

Required information in the report

• Your nonprofit’s legal name and Unified Business Identifier (UBI) number
• Current principal office address (must be a physical location, not a PO Box)
• Registered agent name and physical street address
• Names and information of your nonprofit’s governors (officers, directors, etc.)
• Brief description of your organization’s activities
• Federal Employer Identification Number (EIN)
• Any information required under RCW 24.03A.075 for charitable corporations (see RCW 23.95.255 annual report requirements)

The report primarily serves to affirm or update your organization’s information already on file with the Secretary of State. You can complete this report online through the Secretary of State’s portal or submit a paper form by mail.

New requirements under RCW 24.03A.075

Beginning January 1, 2022, charitable nonprofits must report “Major Changes” on their annual reports as required by RCW 24.03A.075. These major changes include:

1. Amendments to your articles of incorporation that substantially change your nonprofit’s purposes
2. Operation of significant programs or activities substantially different from both:
   • Programs your nonprofit previously operated
   • Programs described in your most recent IRS tax-exemption application

Exemptions exist for religious organizations, changes made within the first three years of formation (if programs remain consistent with stated purposes), and programs funded from specific sources outlined in RCW 24.03A.075(3)(c). The Secretary of State may forward copies of annual reports containing these disclosures to the Attorney General for review.

Filing deadlines and late penalties

Your annual report is due each year on a date determined by the Secretary of State. Failure to file can result in the entity being marked delinquent and may lead to administrative dissolution if not corrected (per RCW 23.95.255). Organizations managing multiple filing deadlines often benefit from tracking these requirements through a centralized compliance system to avoid missed deadlines and potential penalties.

Fee structure

A filing fee applies to nonprofit corporation annual reports, and expedited processing by mail or in person may require an additional fee. For current fees and options, review the Washington Secretary of State registered agent FAQs or contact the Corporations & Charities Division (360-725-0377).

Step 3: Renew Your Charitable Registration

Beyond federal and state annual reports, most Washington nonprofits must also renew their charitable registration annually with the Secretary of State’s Charities Program. This separate filing maintains your legal ability to solicit donations in Washington.

Who needs to register and who is exempt

Not all nonprofit organizations need to register with the Charities Program. Your organization is exempt from registration if it falls into any of these categories (see the summary of the Washington Charitable Solicitations Act):

• Organizations raising less than $50,000 annually when all activities, including fundraising, are performed entirely by volunteers
• Appeals for funds benefiting a specific named individual (provided all proceeds go directly to that individual)
• Churches and their integrated auxiliaries
• Political organizations subject to Washington State Public Disclosure Act or Federal Elections Campaign Act

Although exempt organizations don’t have to register, the state encourages them to file an “Optional Registration” with the Charities Program at no cost. This voluntary registration can help build trust with donors and grantmakers.

Required documents for renewal

• Updated list of officers and directors
• Copies of professional fundraising contracts (if applicable)
• List of other states where registered to solicit
• Financial information for the most recently completed fiscal year (see Washington charity renewal instructions)
• IRS determination letter (for first-time registrations or if your status has changed)

First-time registrants must also indicate their federal tax-exempt status and provide supporting documentation from the IRS. We help organizations track these requirements across multiple states, ensuring you meet varying renewal schedules and jurisdiction-specific documentation needs.

How to file online through CCFS

The Washington Secretary of State’s office now sends renewal reminders approximately 60 days before your registration expires (see annual renewal requirements from the Washington Secretary of State). To file your renewal:

1. Access the Corporations and Charities Filing System (CCFS) online
2. Log in using your organization’s credentials
3. Select “Charity Renewal” from the filing options
4. Review pre-populated information and update as needed (see Washington charity renewal instructions)
5. Complete the solicitation report section with current financial data (see Washington charity renewal instructions)
6. Upload any required documents
7. Submit the required renewal fee (see the Secretary of State’s Charities fee schedule)

The renewal process must be completed annually within 11 months after the close of your fiscal year. For example, organizations with a December 31 fiscal year end must renew by November 30.

Consequences of missing the renewal deadline

• A $50 late fee assessment
• One-month delinquent period to submit the late filing
• If not filed during the delinquent period, your registration becomes “involuntarily closed”
• Restoration requires completing the re-registration process with applicable fees
• Organizations closed for more than 6 years must submit an entirely new registration

Maintaining your charitable registration in good standing is critical for organizations that conduct fundraising activities. Lapsed registrations can damage your organization’s reputation, as many states maintain public lists of delinquent organizations. Your ability to legally solicit funds becomes compromised, potentially leading to fines, civil penalties, and the requirement to cease fundraising activities.

Step 4: Comply with State Tax Obligations

Despite common misconceptions, Washington nonprofits aren’t automatically exempt from state taxes. Your organization must comply with specific tax obligations to maintain good standing with state authorities.

Business & Occupation (B&O) tax requirements

The B&O tax is Washington’s main business tax, applied to gross receipts from business activities (see the Washington Department of Revenue B&O tax overview). Unlike other states that use income taxes, this tax:

• Applies to gross income without deductions for labor, materials, or other business costs
• Has no general exemption for 501(c)(3) organizations

Fortunately, several specific exemptions exist for nonprofit organizations:

1. True donations (where donors receive nothing of value in return)
2. Qualifying foundation grants under WAC 458-20-279
3. Proceeds from qualifying fundraising events
4. Certain educational programs

Your nonprofit must file a Combined Excise Tax Return with the Department of Revenue, either monthly, quarterly, or annually based on your revenue. Annual filers typically have a return due April 15 (see the Washington Department of Revenue B&O tax overview).

Sales tax collection and remittance

Just as with for-profit entities, your nonprofit must:

• Pay sales tax on purchases of goods and retail services
• Collect and remit retail sales tax on sales of goods and services, when applicable

Taxability of particular services and transactions is governed by the Washington Department of Revenue. Review DOR guidance for your specific activities and ensure you collect and remit any applicable retail sales tax. Failure to comply can result in back taxes, penalties, and interest.

Property tax exemption renewal process

To maintain property tax exemptions, you must submit an annual renewal by March 31 (see Washington Department of Revenue guidance for nonprofits). The Department of Revenue sends renewal notices each January.

The renewal process includes:

1. Logging into Secure Access Washington (SAW)
2. Entering your registration and access code (including “NPR” prefix)
3. Verifying contact information
4. Attaching any required documentation
5. Verifying parcel information
6. Completing submission (see Nonprofit Property Tax Exemption instructions from the Washington Department of Revenue)

Late renewals incur a $10 fee per month (see Washington Department of Revenue guidance for nonprofits). If you fail to renew by November 30, you’ll lose your property tax exemption beginning January 1 of the current year.

Any change in property use or ownership must be reported within 60 days (see San Juan County nonprofit guidance on property changes). Properties no longer used for exempt purposes may be subject to rollback provisions, potentially requiring payment of back taxes for up to three years.

Step 5: Maintain a Registered Agent in Washington

Maintaining a registered agent is a crucial ongoing requirement for your nonprofit corporation in Washington. This compliance step helps ensure your organization doesn’t miss important legal communications.

Why a registered agent is required

All Washington nonprofits must maintain a registered agent to receive legal documents, including service of process, annual reports, and official notices (see the Washington Secretary of State registered agent FAQs). This requirement ensures a reliable communication channel between your organization and government agencies. Without a properly maintained registered agent, your nonprofit risks administrative dissolution. Dissolution of a tax-exempt organization could force you to reincorporate and reapply for tax-exempt status with the IRS.

Who can serve as a registered agent

Your registered agent must maintain a physical Washington street address where they’re available during regular business hours (see the Washington Secretary of State registered agent FAQs). Acceptable agents include:

• An individual Washington resident
• A corporation authorized to conduct business in Washington
• Your nonprofit’s attorney
• A professional registered agent service

The nonprofit itself cannot serve as its own registered agent.

How to update agent information when it changes

To change your registered agent, file a Statement of Change form with the Washington Secretary of State. You can submit this form:

• Online through the Corporations and Charities Filing System (free)
• When filing your annual report
• By mail, fax, or in person

The new agent must provide signed consent on the form. We support organizations with these registered agent update filings as part of our corporate filing services, ensuring proper documentation and agency correspondence tracking.

Conclusion

Maintaining your Washington nonprofit’s good standing requires diligent attention to these five essential filing requirements. Each step plays a crucial role in preserving your organization’s legal status and tax benefits. Failing to meet these obligations could result in serious consequences, from administrative dissolution to loss of tax-exempt status.

Your IRS Form 990 must be filed within five months after your fiscal year ends. This federal filing serves as the foundation of your nonprofit’s transparency and accountability. Your Washington Annual Report must be submitted each year to avoid delinquency and potential dissolution.

Your charitable registration renewal, due within 11 months after your fiscal year closes, ensures your continued legal ability to solicit donations throughout Washington. State tax obligations require careful attention, particularly ensuring you comply with B&O and sales tax rules administered by the Department of Revenue. Your registered agent must remain current to receive critical legal communications.

These filing requirements might seem overwhelming at first. However, when approached systematically and scheduled appropriately, they become manageable tasks that protect your organization’s mission. Consider creating a filing calendar that tracks all deadlines and requirements throughout the year. This proactive approach will help you avoid penalties and maintain your nonprofit’s good standing with both state and federal authorities. We help organizations organize filing details, reminders, and agency correspondence to ensure nothing falls through the cracks.

Compliance isn’t merely about checking boxes. It represents your organization’s commitment to transparency and responsible stewardship of resources. Through careful adherence to these annual filing requirements, your Washington nonprofit can focus on what truly matters: fulfilling your mission and making a positive impact in your community.

Frequently Asked Questions