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How to Start a Nonprofit in Washington: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Washington, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the basics
Before focusing on Washington-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Checking availability through the Washington Corporations and Charities Filing System (CCFS) helps avoid delays in the registration process.
Choose Your Board of Directors
In Washington, forming a nonprofit corporation requires at least one director, while the IRS strongly recommends having at least three unrelated directors for 501(c)(3) recognition to minimize conflicts of interest and strengthen the application.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Washington or authorized to operate there.
How to register a nonprofit in the state of Washington?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Washington:
File Articles of Incorporation with the Washington Secretary of State
To legally establish a nonprofit corporation in Washington, you must file the Articles of Incorporation with the Washington Secretary of State. There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.
Filing methods
-
Mail: Send the completed form to the Washington Secretary of State.
PO Box 40234
Olympia, WA 98504-0234
Tel: 360.725.0377
sos.wa.gov/corps
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Articles of Incorporation |
No specific due date, file before starting the organization |
$170 ($150 fee plus $20 |
|
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold your organizational meeting and adopt bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in Washington?
To operate legally in Washington, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply with the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Nonprofits in the State of Washington are not automatically qualified as tax-exempt organizations, even if they have obtained tax-exempt status from the IRS.
Note: Certain organizations can submit Form 63-0001 to the Property Tax Division at the Department of Revenue in order to obtain exemption from property taxes.
Charitable organization registration
Before you can solicit donations in Washington, you must register with the Washington Secretary of State’s Charities Program through the Charitable Organization Registration Form. This ensures your nonprofit complies with fundraising laws and is trustworthy to potential donors.
Filing Methods
- Online: Submit through the Corporations & Charities Filing System (CCFS) online portal
-
Mail: Send completed forms and fee to
Charities Program
Office of the Secretary of State
P.O. Box 40234
Olympia, WA 98504-0234Form Due Date Fee Filing Method Charitable Organization Registration Form
Before soliciting donations
No fee
What are the annual tax filing requirements for nonprofits in Washington?
Nonprofits in Washington must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Washington State Tax Filing
Every year, nonprofits in Washington must submit an annual report that includes basic organizational details, information about members, registered agent information, and other required data. Additionally, nonprofits are required to submit their federal IRS Form 990, 990-EZ, or 990-PF to the state annually.
- Due Date: The Annual Report is due yearly by the last day of the month in which the business was originally formed.
-
Filing Method:
- Online: Submit through the Washington Secretary of State Online portal.
-
Mail: You can also mail the completed Paper Forms to the address below:
P.O. Box 40234
Olympia, WA 98504-0234
Tel: 360.725.0377
Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Is my nonprofit automatically tax-exempt in Washington once I get IRS 501(c)(3) status?
No. While IRS exemption covers federal taxes, you must separately apply with the Washington Department of Revenue for state tax exemptions
What form do I use for Washington state tax exemption??
You file the Nonprofit Exemption Application with the Washington Department of Revenue.
Are there exemptions?
Yes. Religious organizations, political groups, and nonprofits raising less than $50,000 a year (with no paid solicitors) may qualify for exemption.