(1) An application for initial registration and renewal as a charitable organization must be submitted on the form approved by the secretary and must contain:
- (a) The name, address, and telephone number of the charitable organization;
- (b) The name(s) under which the charitable organization will solicit contributions;
- (c) The name, address, and telephone number of the officers of or persons accepting responsibility for the charitable organization;
- (d) The names of the three officers or employees receiving the greatest amount of compensation from the charitable organization;
- (e) The purpose of the charitable organization;
- (f) Whether the organization is exempt from federal income tax; and if so the organization shall attach to its application a copy of the letter by which the internal revenue service granted such status;
- (g) The name and address of the entity that prepares, reviews, or audits the financial statement of the charitable organization;
- (h) A solicitation report of the charitable organization for the preceding, completed accounting year including:
- (i) The types of solicitations conducted;
- (ii) The gross revenue received from all sources by or on behalf of the charitable organization before any expenses are paid or deducted;
- (iii) The total value of contributions received from all solicitations for or on behalf of the charitable organization before any expenses are paid or deducted;
- (iv) The total value of funds expended for charitable purposes; and
- (v) Total expenses, including expenditures for charitable purposes, fund-raising costs, and administrative expenses;
- (i) The name, address, and telephone number of any commercial fund-raiser retained by the charitable organization; and
- (j) An irrevocable appointment of the secretary to receive service of process in noncriminal proceedings as provided in RCW 19.09.305; and
- (k) Such other information the secretary deems necessary by rule.
- (2) The governing body or committee thereof must review and accept any financial report that the charitable organization may be required to file with the office of the secretary.
- (3) Charitable organizations that are required under federal tax law to file an annual return in the form 990 series or any successor series is not required to file a copy of such annual return with the secretary: PROVIDED, That the charitable organization complies with all federal tax law requirements with respect to public inspection of such annual return.
- (4) The president, treasurer, or comparable officer of the organization must sign and date the application. The application must be submitted with a nonrefundable filing fee established in RCW 19.09.062.
- (5) Charitable organizations required to register and renew under this chapter must file a notice of change of information within thirty days of any change in the information contained in subsection (1)(a) through (k) of this section.
[ 2011 c 199 s 8; 2010 1st sp.s. c 29 s 12; 2007 c 471 s 3; 2002 c 74 s 2; 1993 c 471 s 3; 1986 c 230 s 4; 1983 c 265 s 5.]
Notes:
Intent—2010 1st sp.s. c 29: See note following RCW 24.06.450.
Captions not law—2002 c 74: See note following RCW 19.09.020.