Form GC4-028: Application - Non-Profit Organization

See fee schedule.

Washington allows charities to conduct a number of gaming activities for charitable purposes.

Form GC4-055: Application - Annual Renewal - Non-Profit Organization

See fee schedule.

Annually

Charitable Gift Annuity Application Packet

$25

Approved organization must establish a separate reserve fund that follows the standards of RCW § 48.74.030.

Online

$25 + $5 per annuity issued during the previous calendar year.

Annually within 60 days of the organization's fiscal year end.

In addition to filing the annual report, charities must also submit a public inspection copy of their IRS form 990 within 15 days of its filing with the IRS.

• Organizations that raise less than $50,000 from the public in any accounting year when all the activities of the organization, including all fundraising activities, are performed by volunteers
• Appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the solicitation are given to or expended for the direct benefit of that individual
• Churches and their integrated auxiliaries
• Political organizations

RCW 19.09.020 and RCW 19.09.081

Exempt organizations can elect to file an Optional Registration for Charitable Organization application with the secretary of state.

Washington Charitable Organization Registration Instructions

Online

$60 + optional $50 expedite fee for 2-3 business day processing.

1 week

• Some Washington counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in Washington, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the Washington Secretary of State - Corporations Division.
2. Submit a Charitable Organization Registration form and all required attachments to the Washington Secretary of State - Charities Program.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Washington. If not required, skip to number 3.
2. File foreign qualification documents with the Washington Secretary of State - Corporations Division.
3. Submit a Charitable Organization Registration form and all required attachments to the Washington Secretary of State - Charities Program.

• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• List of other states where registered to solicit

Washington Charitable Organization Registration Instructions

Online

$40 + optional $50 expedite fee for 2-3 business day processing

• Annually within 11 months after the close of your fiscal year. So if your fiscal calendar ends December 31, then renewal is due by November 30.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

No extensions are available for charitable registration due dates.

There is a late fee of $50.

• The late fee is assessed by the received date, not the postmarked date. The state accepts overnight/express mail at a different mailing address.
• Attach your annual financial report.
• The URS is no longer accepted as of September 12, 2014.

• List of officers and directors
• Professional fundraising contracts
• List of other states where registered to solicit

Fundraising Service Contract Registration

Online

$20

Before a charitable organization may contract with a commercial fund-raiser for any fund-raising service or activity, the charitable organization and commercial fund-raiser shall complete and file a registration form with the secretary. The registration must be filed by the charitable organization on the form approved by the secretary.

Charity Amendment

Online

$0 by mail or $20 online.

1-2 business days

Charity Closure

Online

$0

• To close out your registration, submit a closure application with the required attachments.
• Effective 1/1/2023 documents with or without payment received by mail will be returned to the submitter except for the forms provided below under "Mail-in only forms".