Washington Administrative Code
Title 256 - Historical Society, Eastern Washington State
Chapter 256-30 - Eastern Washington state historical society-Gifts, grants, conveyances, bequests and devices
Section 256-30-080 - Tangible personal property requirements
Universal Citation: WA Admin Code 256-30-080
Current through Register Vol. 24-18, September 15, 2024
(1) The following requirements apply to tangible personal property that is donated with the intent for the society to sell:
(a) Acceptance of personal property is
contingent on formal approval of the society's board of trustees. The board may
delegate authority for approval with formal action which identifies who has
delegated authority, and the limits of any such authority;
(b) Acceptance of property shall not violate
any federal, state or local statute or ordinance; and the purposes for which the
item is being donated are permissible under the state expenditure rules which
apply to donations to the society;
(c) All tangible property shall be valued by
the proceeds from the sale or by a qualified appraisal;
(d) The society must be able to dispose of the
property within a short time, normally not to exceed six months following the
receipt of the gift; and
(e) The
society shall adhere to all IRS requirements relating to the disposition of gifts
of tangible personal property and shall provide appropriate forms to the donor
and IRS where required.
(2) The following requirements apply to tangible personal property that is donated with the intent for the society to maintain:
(a) Acceptance of property shall not
violate any federal, state or local statute or ordinance;
(b) The purpose for which the item is being
donated shall be permissible under the state expenditure rules which apply to
donations to the society;
(c)
Acceptance of the property shall not interfere with the proper management and
operations of the society;
(d) The
property shall not place excessive burdens on the available society space, staff
or budget;
(e) Use of the property
shall not compromise the integrity of building structures or landscaping
features;
(f) Use of gift shall not
place the society in violation of the federal Occupational Safety and Health Act
(OSHA) or the Washington Industrial Safety and Health Act (WISHA);
(g) Property does not require the society to
employ a specified person now or at a future date;
(h) Property serves the mission, goals, and
interests of the society;
(i)
Property does not require the payment of maintenance costs or other expenses for
which no specific provision has been made;
(j) Property cannot generate unrelated business
income to the society which may jeopardize its tax-exempt status;
and/or
(k) Acceptance of the property
shall be financially sound.
Statutory Authority: Chapter 27.34 RCW, RCW 42.56.040, 27.34.070, and 43.21C.120. WSR 17-07-057, § 256-30-080, filed 3/11/17, effective 4/11/17.
Disclaimer: These regulations may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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