Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-16 - Property tax Exemptions › Section 458-16-215 - Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This section explains the property tax exemption
			 available under
			 RCW
			 84.36.550 to nonprofit organizations that
			 solicit or collect gifts, donations, or grants to be distributed to other
			 nonprofit organizations for character-building, benevolent, protective, or
			 rehabilitative social services.
(2)
Definitions.
For purposes of this section, the following
			 definitions apply:
(a) "Benevolent" refers to
			 social services or programs that are directed at persons of all ages, that
			 arise from or are prompted by motives of charity or a sense of benevolence,
			 that are marked by a kindly disposition to promote the happiness and prosperity
			 of others, by generosity in and pleasure at doing good works, or that are
			 organized for the purpose of doing good. For example, a benevolent organization
			 may provide a food bank, a soup kitchen, or counseling services at
			 cost.
(b) "Gifts, donations, or
			 grants" means only amounts that are given or received as outright gifts. Any
			 amount, however designated, that is given or received in return for any goods,
			 services, or other benefits will not be considered a "gift, donation, or grant"
			 for the purposes of this rule. A "gift, donation, or grant" is an amount given
			 or received without conditions, from detached and disinterested generosity, out
			 of affection, respect, charity or like impulses and not because of any moral or
			 legal duty or from the expectation of anticipated benefits. For example, the
			 purchase of a "raffle ticket" or "bingo card" does not qualify as a "gift,
			 donation, or grant" because the sponsor of the raffle or bingo game is selling
			 a chance to win a prize and the participant is paying a portion of the purchase
			 price of that prize and is receiving the chance to receive the prize or prizes
			 in exchange for his or her payment.
(c) "Nonsectarian purpose" means a purpose
			 that is not associated with or limited to a particular religious
			 group.
(d) "Organization" includes
			 associations and corporations.
(e)
			 "Protective" refers to activities that are meant to cover, to guard, or to
			 shield other persons from injury or destruction or to save others from
			 financial loss. For example, a protective organization may provide housing for
			 battered persons or for the developmentally disabled or may assist persons with
			 behavioral problems by providing encouragement, support, and
			 training.
(f) "Rehabilitative or
			 rehabilitation" refers to activities designed to restore individuals to a
			 former capacity, to a condition of health, or to useful or constructive
			 activity. For example, a rehabilitative organization may assist persons to
			 overcome alcohol or substance abuse, or to overcome the effects of a physical
			 injury, stroke, or heart attack.
(g) "Social service" means programs designed
			 to help people resolve problems, become more self-sufficient, prevent
			 dependency, strengthen family relationships, and/or enhance the functioning of
			 individuals in society. These services include, but are not limited to,
			 programs in the general categories of:
(i)
			 Socialization and development; and
(ii) Therapy, help, rehabilitation, and
			 social protection.