Current through Register Vol. 24-06, March 15, 2024
(1)
Introduction. Unlike the tax systems of most states and the
federal government, Washington's tax system, including its primary business
tax, applies to the activities of nonprofit organizations. Washington's
business and occupation (B&O) tax is imposed on all entities that generate
gross receipts or proceeds, unless there is a specific statutory exemption or
deduction. This rule explains how the B&O, retail sales, and use taxes
apply to activities often performed by nonprofit organizations. Although some
nonprofit organizations may be subject to other taxes such as the public
utility tax or insurance premium taxes on income from utility or insurance
activities, these taxes are not discussed in this rule. The rule describes the
most common B&O, retail sales, and use tax exemptions and deductions that
are specifically provided to nonprofit organizations by state law. Other
exemptions or deductions not specific to nonprofit organizations may also
apply.
(a)
Examples. This rule
contains examples that identify a number of facts and then state a conclusion.
These examples should be used only as a general guide. The tax results of other
situations must be determined after a review of all facts and
circumstances.
(b)
Other
rules that may apply. Rules in the following list may contain additional
information for nonprofit organizations:
(i)
WAC
458-20-101
Tax registration and tax reporting.
(ii) WAC
458-20-167
Educational institutions, school districts, student organizations, and private
schools.
(iii) WAC
458-20-168
Hospitals, nursing homes, assisted living facilities, adult family homes and
similar health care facilities.
(iv) WAC
458-20-183
Recreational services and activities.
(v) WAC
458-20-249
Artistic or cultural organizations.
(vi) WAC
458-20-256
Trade shows, conventions and seminars.
(2)
Registration and reporting
requirements. Nonprofit organizations are subject to the registration
and reporting requirements as described in WAC
458-20-101.
Whether registering and reporting are required depends upon the level and type
of taxes the nonprofit organization is required to collect or pay to the
department of revenue (department).
(3)
Filing combined excise tax
returns. Nonprofit organizations making retail sales that require the
collection of retail sales tax must file an excise tax return, regardless of
the annual level of gross receipts or gross income and whether or not any
B&O tax is due. For information on when a taxpayer may qualify for a small
business B&O tax credit, see WAC
458-20-104
Small business tax relief based on income of business. The excise tax return
with payment is generally filed on a monthly basis. Under certain conditions
the department may authorize taxpayers to file and remit payment on either a
quarterly or an annual basis or be placed on an "active nonreporting" status by
the department. For information on how reporting frequencies are assigned to
taxpayers, see WAC
458-20-22801
Tax reporting frequency, and WAC
458-20-101.
(4)
General tax reporting
responsibilities. While Washington state law provides some tax
exemptions and deductions specifically for nonprofit organizations, these
organizations otherwise have the same tax-reporting responsibilities as
for-profit organizations.
(a)
Business
and occupation tax. Chapter 82.04 RCW imposes a B&O tax on every
person with substantial nexus in Washington engaged in business activities
within this state, unless the income is specifically exempt or deductible under
state law.
RCW
82.04.067. The B&O tax applies to the
value of products, gross proceeds of sales, or gross income of the business, as
the case may be.
RCW
82.04.220.
(i)
Common B&O tax
classifications. Chapter 82.04 RCW provides a number of classifications
that apply to specific activities. The most common B&O tax classifications
applying to income received by nonprofit organizations are the retailing,
wholesaling, and service and other activities classifications.
RCW
82.04.250,
82.04.270, and
82.04.290.
If an organization engages in more than one kind of business activity, it must
report the gross income from each activity under the appropriate tax
classification.
RCW
82.04.440(1).
(ii)
Measure of tax. The most
common measures of the B&O tax are "gross proceeds of sales" and "gross
income of the business."
RCW
82.04.070 and
82.04.080,
respectively. These measures include the value proceeding or accruing from the
sale of tangible personal property or services rendered without any deduction
for the cost of property sold, cost of materials used, labor costs, discounts
paid, delivery costs, taxes, losses, or any other expenses.
(b)
Retail sales tax.
A nonprofit organization must collect and remit retail sales tax on all retail
sales, unless the sale is specifically exempt by statute. Examples of retail
sales tax exemptions that may apply to nonprofit organizations are those for:
(i) Sales of certain food products, WAC
458-20-244
Food and food ingredients;
(ii)
Construction materials purchased by a health or social welfare organization for
new construction of alternative housing to be licensed as a family foster home
for youth in crisis.
RCW
82.08.02915. New construction includes
renovating an existing structure to provide new housing for youth in crisis;
and
(iii) Fund-raising activities
in subsection (5)(g) of this rule.
A nonprofit organization must pay retail sales tax when it
purchases goods or retail services for its own use as a consumer, unless the
purchase is specifically exempt by statute. Items purchased for resale without
intervening use are purchases at wholesale and are not subject to the retail
sales tax if the seller takes from the buyer a copy of the buyer's reseller
permit. The reseller permit documents the wholesale nature of any sale. For
additional information on reseller permits see WAC
458-20-102
Reseller permits.
(c)
Use tax. The use tax is
imposed on every person, including nonprofit organizations, using tangible
personal property within this state as a consumer, unless such use is
specifically exempt by statute. The use tax applies only if retail sales tax
has not previously been paid on the item. The rate of tax is the same as the
retail sales tax rate that applies at the location where the property is first
used.
A common application of the use tax occurs when items are
purchased from an out-of-state seller who has no presence in Washington. When
the out-of-state seller does not collect Washington's retail sales or use tax,
the buyer is statutorily required to remit use tax directly to the department.
For more information on use tax and the use of tangible personal property, see
WAC
458-20-178
Use tax and the use of tangible personal property.
Except for fund-raising, use tax exemptions generally
correspond to retail sales tax exemptions. For example, the use tax exemption
for construction materials acquired by a health or social welfare organization
for new construction of alternative housing for youth in crisis, to be licensed
as a family foster home in
RCW
82.12.02915, corresponds with the retail
sales tax exemption described in subsection (4)(b) of this rule for purchasing
these construction materials.
(i)
Use tax exemption for donated items.
RCW
82.12.02595 provides a use tax exemption for
personal property donated to a nonprofit charitable organization. This
exemption:
(A) Is available for the nonprofit
charitable organization and the donor, if the donor did not previously use the
personal property as a consumer; or
(B) Applies to the use of property by a donor
who is incorporating the property into a nonprofit organization's real or
personal property for no charge; or
(C) Applies to another person using property
originally donated to a charitable nonprofit organization that is subsequently
donated or bailed to that person by the charitable nonprofit organization,
provided that person uses the property in furtherance of the charitable purpose
for which the property was originally donated to the charitable nonprofit
organization.
(I) Example 1. A hardware store
donates an industrial pressure washer to a nonprofit community center for
neighborhood cleanup, the community center bails this washer to people enrolled
in its neighborhood improvement group for neighborhood clean-up projects. No
use tax is due from any of the participants in these transactions.
(II) Example 2. A car is donated to a church
for its staff and the church gives that car to its pastor. The pastor must pay
use tax on the car because it serves multiple purposes. It serves the church's
charitable purpose, but it also acts as compensation to the pastor and is
available for the pastor's personal use, so the gift of the car would not
qualify for the exemption as a gift of donated items. The subsequent donation
of property from the charity to another person must be solely for a charitable
purpose. If the property is donated or bailed to the third party for a
charitable purpose in line with the nonprofit organization's charitable
activities, generally no additional proof is required that this was the
charitable purpose for which the property was originally donated.
(ii)
Use tax
implications with respect to fund-raising activities. Subsection (5)(g)
of this rule explains that a retail sales tax exemption is available for
certain fund-raising sales. However, there is usually no comparable use tax
exemption provided to the buyer or user of property purchased at these
fund-raising sales. While the nonprofit organization is not obligated to
collect use tax from the buyer, the organization is encouraged to inform the
buyer of the buyer's possible use tax obligation.
(iii)
Contests of chance.
RCW
82.12.225 provides a use tax exemption for
the use of any article of personal property, purchased or received as a prize
in a contest of chance, as defined in
RCW
82.04.285, from a nonprofit organization or a
library, if the value is less than the current value limit. This exemption only
applies if the gross income from the sale by the nonprofit organization or
library is exempt under
RCW
82.04.3651.
(A) The current value limit is $12,000.
Beginning in 2020, the value limit must be adjusted annually each December for
inflation. The department will calculate an adjusted value limit for use in the
next calendar year, using the consumer price index for the Seattle area.
Adjusted value limits may not decrease from one year to the next. If an
adjusted value limit calculation based on the consumer price index results in
less than the current year's value limit, the current year's value limit will
apply in the following calendar year. Adjusted value limits are published on
the department's website and take effect January 1st for the following
year.
(B) The following definitions
apply to (c)(iii) of this subsection unless the context clearly requires
otherwise:
(I) "Consumer price index" means
the consumer price index for all urban consumers, all items, (CPI-U) as
calculated by the United States Bureau of Labor Statistics or successor
agency.
(II) "Seattle area" means
the geographic area sample that includes Seattle and surrounding
areas.
(5)
Exemptions. The following
sources of income are specifically exempt from tax. As such, they should not be
included or reported as gross income if the organization is required to file an
excise tax return.
(a)
Adult family
homes.
RCW
82.04.327 exempts from B&O tax amounts
received by licensed adult family homes or adult family homes that are exempt
from licensing under rules of the department of social and health
services.
(b)
Nonprofit
assisted living facilities.
RCW
82.04.4264 exempts from B&O tax amounts
received by a nonprofit assisted living facility licensed under chapter 18.20
RCW for providing room and domiciliary care to residents of the assisted living
facility. For the purposes of this exemption, the terms:
(i) "Domiciliary care" has the meaning
provided in
RCW
18.20.020; and
(ii) "Nonprofit assisted living facility"
means an assisted living facility that is operated as a religious or charitable
organization, is exempt from federal income tax under
26 U.S.C.
Sec. 501(c)(3), is
incorporated under chapter 24.03A RCW, is operated as part of a nonprofit
hospital, or is operated as part of a public hospital district.
(c)
Camp or conference
centers.
RCW
82.04.363 and
82.08.830,
respectively, exempt from B&O tax and retail sales tax amounts received by
a nonprofit organization from the sale or furnishing of certain items or
services at a camp or conference center conducted on property exempt from the
property tax under
RCW
84.36.030(1), (2), or (3).
For information about property tax exemptions that may apply see: WAC
458-16-210
Nonprofit organizations or associations organized and conducted for
nonsectarian purposes; WAC
458-16-220 Church
camps; and WAC
458-16-230
Character building organizations.
Amounts received from the sale of the following items and
services are exempt:
(i) Lodging,
conference and meeting rooms, camping facilities, parking, and similar licenses
to use real property;
(ii) Food and
meals;
(iii) Books, tapes, and
other products, including electronically transferred items, available
exclusively to the participants at the camp, conference, or meeting and not
available to the public at large.
(d)
Child care resource and referral
services.
RCW
82.04.3395 exempts from B&O tax amounts
received by nonprofit organizations for providing child care resource and
referral services. Child care resource and referral services do not include
child care services provided directly to children.
(e)
Credit and debt services.
RCW
82.04.368 exempts from B&O tax amounts
received by nonprofit organizations for providing specialized credit and debt
services. These services include:
(i)
Presenting individual and community credit education programs including credit
and debt counseling;
(ii) Obtaining
creditor cooperation allowing a debtor to repay debt in an orderly
manner;
(iii) Establishing and
administering negotiated repayment programs for debtors; and
(iv) Providing advice or assistance to a
debtor with regard to (i), (ii), or (iii) of this subsection.
(f)
Day care provided by
churches.
RCW
82.04.339 exempts from B&O tax amounts
received by a church for the care of children of any age for periods of less
than 24 hours, provided the church is exempt from property tax under
RCW
84.36.020.
(g)
Fund-raising.
RCW
82.04.3651 and
82.08.02573,
respectively, exempt from B&O tax and retail sales tax amounts received
from certain fund-raising activities.
These exemptions apply only to the fund-raising income received
by the nonprofit organization. For example, commission income received by a
nonprofit organization selling books owned by a for-profit entity on a
consignment basis is exempt from tax only if the statutory requirements are
satisfied. The nonprofit organization is generally responsible for collecting
and remitting retail sales tax on the gross proceeds of sales when selling
items for another person. For additional information on the taxability of sales
by agents, auctioneers and other similar types of sellers see WAC
458-20-159.
(i)
Qualifying nonprofit
organizations. Nonprofit organizations that qualify for this exemption
are those that are:
(A) A tax-exempt
nonprofit organization described by section 501(c)(3) (educational and
charitable), 501(c)(4) (social welfare), or 501(c)(10) (fraternal societies
operating as lodges) of the Internal Revenue Code; or
(B) A nonprofit organization that would
qualify for tax exemption under section 501(c)(3), (4), or (10) except that it
is not organized as a nonprofit corporation; or
(C) A nonprofit organization that does not
pay its members, stockholders, officers, directors, or trustees any amounts
from its gross income, except as payment for services rendered, does not pay
more than reasonable compensation to any person for services rendered, and does
not engage in a substantial amount of political activity. Political activity
includes, but is not limited to, influencing legislation and participating in
any campaign on behalf of any candidate for political office.
(ii)
Qualifying fund-raising
activities. For the purpose of this exemption, "fund-raising activity"
means soliciting or accepting contributions of money or other property, or
activities involving the anticipated exchange of goods or services for money
between the soliciting organization and the organization or person solicited,
for furthering the goals of the nonprofit organization. The following are
examples of qualifying fund-raising activities:
(A) Example 3. Money raised by a nonprofit
charitable group from its annual telephone fund drive to fund its homeless
shelters where nothing is promised in return for a donor's pledge is exempt as
fund-raising contributions of money to further the goals of the nonprofit
organization.
(B) Example 4. A
nonprofit group organized as a community playhouse has an annual telephone fund
drive. The group gives the caller a mug, jacket, dinner, or vacation trip
depending on the amount of pledge made over the phone. The community playhouse
does not sell or exchange the mugs, jackets, dinners, or trips for cash or
property, except during this pledge drive. The money is used to produce the
next season's plays. The money earned from the pledges is exempt from both
B&O tax and retail sales tax to the extent these amounts represent an
exchange of goods and services for money to further the goals of the nonprofit
group. The money earned from the pledges above the value of the goods and
services exchanged is exempt as a fund-raising contribution of money to further
the goals of the nonprofit organization.
(C) Example 5. A nonprofit group sells ice
cream bars at booths leased during the two-week runs of three county fairs, for
a total of six weeks during the year, to fund youth camps maintained by the
nonprofit group. The money earned from the booths is exempt from both B&O
tax and retail sales tax as a fund-raising exchange of goods for money to
further the goals of the nonprofit group.
(iii)
Contributions of money or other
property. The term contributions includes grants, donations, endowments,
scholarships, gifts, awards, and any other transfer of money or other property
by a donor, provided the donor receives no significant goods, services, or
benefits in return for making the gift. For example, an amount received by a
nonprofit educational broadcaster from a group that conditions receipt on the
nonprofit broadcaster airing its seminars is not a contribution regardless of
how the amount paid is titled by the two organizations.
It is not unusual for the person making a gift to require some
accountability for how the gift is used as a condition for receiving the gift
or future gifts. Such gifts remain exempt, provided the "accountability"
required does not result in a direct benefit to the donor. Examples of direct
benefits to a donor may include money given for a report on the soil
contamination levels of land owned by the donor, medical services provided to
the donor or the donor's family, or market research benefiting the donor
directly. This "accountability" can take the form of conditions or restrictions
on the use of the gift for specific charitable purposes or can take the form of
written reports accounting for the use of the gift. Public acknowledgment of a
donor for the gift is not a significant service or benefit.
(iv)
Nonqualifying fund-raising
activities. Fund-raising activity does not include the operation of a
regular place of business in which services are provided or sales are made
during regular hours such as a bookstore, thrift shop, restaurant, legal or
health clinic, or similar business. It also does not include the operation of a
regular place of business from which services are provided or performed during
regular hours such as the provision of retail, personal, or professional
services. A regular place of business and the regular hours of that business
depend on the type of business being conducted. The following are examples of
nonqualifying fund-raising activities:
(A)
Example 6. In the example in (g)(iii) of this subsection demonstrating that an
amount received by a nonprofit broadcaster was not a contribution because
services were given in return for the funds, this activity must also be
examined to see whether the exchange was for services as part of a fund-raising
activity. The broadcaster is in the business of broadcasting programs. It has a
regular site for broadcasting programs and broadcasts 24 hours every day.
Broadcasting is a part of its business activity performed from a regular place
of business during regular hours. The money received from the group with the
requirement that its seminars be broadcast would not qualify as money received
from a fund-raising activity even though the parties viewed the money as a
"donation."
(B) Example 7. A
nonprofit organization that makes catalog sales throughout the year with a 24
hour telephone line for taking orders has a regular place of business at the
location where the sales orders are processed and regular hours of 24 hours a
day. Catalog sales are not exempt as fund-raising amounts even though the funds
are raised for a nonprofit purpose.
(C) Example 8. A nonprofit group organized as
a community playhouse performs three plays during the year at a leased theater.
The plays run for a total of six weeks and the group provides concessions at
each of the performances. The playhouse has a regular place of business with
regular hours for that type of business. The concessions operate at that
regular place of business during regular hours. The concessions are not exempt
as fund raising activities even though amounts raised from the concessions may
be used to further the nonprofit purpose of that group.
(D) Example 9. A nonprofit student group that
raises money for scholarships and other educational needs sets up an espresso
stand that is open for two hours every morning during the school year. The
espresso stand is a regular place of business with regular hours for that type
of business. The money earned from the espresso stand is not exempt, even
though the amounts are raised to further the student group's nonprofit
purpose.
(v)
Fund-raising sales by libraries.
RCW
82.04.3651 provides that selling used books,
used videos, used sound recordings, or similar used information products in a
library is not operating a regular place of business, if the proceeds are used
solely to support the library. The library must be a free public library
supported in whole or in part with money derived from taxes.
RCW
27.12.010. In addition to the B&O tax
exemption under
RCW
82.04.3651,
RCW
82.08.02573 provides a comparable retail
sales tax exemption for the same sales made by a library.
(h)
Group training homes.
RCW
82.04.385 exempts from B&O tax amounts
received from the department of social and health services for operating a
nonprofit group training home. The amounts excluded from gross income must be
used for the cost of care, maintenance, support, and training of
developmentally disabled individuals. As defined in
RCW 71A.22.020, a
nonprofit group training home is an approved facility equipped, supervised,
managed, and operated on a full-time nonprofit basis for the full-time care,
treatment, training, and maintenance of individuals with developmental
disabilities.
(i)
Sheltered
workshops.
RCW
82.04.385 also exempts from B&O tax
amounts received by a nonprofit organization for operating a sheltered
workshop.
(i)
Definition of a sheltered
workshop. A sheltered workshop is that part of the nonprofit
organization engaged in business activities that are performed primarily to
provide evaluation and work adjustment services for persons with disabilities
or to provide gainful employment or rehabilitation services to persons with
disabilities. The sheltered workshop may be maintained on or off the premises
of the nonprofit organization.
(ii)
Gainful employment or rehabilitation services to persons with
disabilities. Gainful employment or rehabilitation services must be an
interim step in the rehabilitation process that is provided because the person
cannot be readily absorbed into the competitive labor market or because
employment opportunities for the person do not exist during that time in the
competitive labor market.
"Persons with disabilities," for the purposes of this
exemption, means persons with a physical or mental disability that restricts
normal achievement, including medically recognized addictions and learning
disabilities. However, this term does not include social or economic
disadvantages that restrict normal achievement, such as having a prior criminal
history or low-income status.
(j)
Student loan services.
RCW
82.04.367 exempts from B&O tax amounts
received by nonprofit organizations that are exempt from federal income tax
under section 501(c)(3) of the Internal Revenue Code that:
(i) Are guarantee agencies under the federal
guaranteed student loan program or that issue debt to provide or acquire
student loans; or
(ii) Provide
guarantees for student loans made through programs other than the federal
guaranteed student loan program.
(k)
Grants received to fund education
programs pertaining to litter control, waste reduction, recycling, and
composting.
RCW
82.04.755 provides a B&O tax exemption
for grants received by a nonprofit organization from the matching fund
competitive grant program established in RCW 70A.200.140(1)(b)(ii). This
program provides funding for local or statewide education programs designed to
help the public with litter control, waste reduction, recycling, and composting
of primarily products upon which litter tax is imposed. For information on the
state litter tax program, see chapter 82.19 RCW. The requirements for the
grants are listed in RCW 70A.200.140(1)(b)(ii).
(6)
B&O tax deduction of payments
made to health or social welfare organizations.
(a)
Compensation from public
entities.
RCW
82.04.4297 provides a B&O tax deduction
to health or social welfare organizations for amounts received from the United
States, any instrumentality of the United States, the state of Washington, or
any municipal corporation or political subdivision of the state of Washington
as compensation for or to support health or social welfare services, rendered
by a health or social welfare organization, as defined in
RCW
82.04.431, or by a municipal corporation or
political subdivision. These deductible amounts should be included in the gross
income reported on the excise tax return, entered on the deduction page, and
then deducted on the return when determining the amount of the organization's
taxable income. A deduction is not allowed, however, for amounts that are
received under an employee benefit plan.
(b)
Mental health services or substance
use disorder treatment services under a government-funded program.
Effective April 26, 2021, RCW 82.04.4290 provides a B&O tax deduction for
health or social welfare organizations for amounts received as compensation for
providing mental health services or substance use disorder treatment services
under a government-funded program. During the period August 24, 2011, to
December 31, 2019,
RCW
82.04.4277 provided a similar B&O tax
deduction for mental health services and chemical dependency services under a
government-funded program. This rule explains the B&O tax deduction in RCW
82.04.4290.
A behavioral health administrative services organization may
deduct from the measure of tax amounts received from the state of Washington
for distribution to a health or social welfare organization that is eligible to
deduct the distribution for providing mental health services of substance use
disorder treatment services under a government-funded program.
(i) The following definitions apply to (b) of
this subsection unless the context clearly requires otherwise:
(A) "Behavioral health administrative
services organization" has the same meaning as provided in
RCW
71.24.025;
(B) "Health and social welfare organization"
has the meaning provided in
RCW
82.04.431;
(C) "Mental health services" has the same
meaning provided in chapter 71.24 RCW; and
(D) "Substance use disorder treatment
services" means substance use disorder treatment services as described in
chapter 71.24 RCW.
(ii)
Persons claiming a deduction under RCW 82.04.4290 must file an annual tax
performance report with the department. Refer to
RCW
82.32.534 and WAC
458-20-267
Annual tax performance reports for certain tax preferences, for information
regarding filing an annual tax performance report.
(iii) This deduction is scheduled to expire
January 1, 2032.
(c)
Child welfare services.
RCW
82.04.4275 provides a B&O tax deduction
for health or social welfare organizations for amounts received as compensation
for providing child welfare services under a government-funded program. Persons
may also deduct from the measure of tax amounts received from the state of
Washington for distribution to health or social welfare organizations eligible
to deduct the distribution under
RCW
82.04.4275(1).
(d)
Definition of health or social
welfare organi-zation. A health or social welfare organization is an
organization, including any community action council, providing health or
social welfare services as defined in (e) of this subsection. To be exempt
under
RCW
82.04.4297, a corporation must satisfy all of
the following conditions:
(i) Be a corporation
sole under chapter 24.12 RCW or a domestic or foreign nonprofit corporation
under chapter 24.03A RCW. A corporation providing professional services as
authorized under chapter 18.100 RCW does not qualify as a health or social
welfare organization;
(ii) Be
governed by a board of not less than eight individuals who are not paid
corporate employees when the organization is a nonprofit corporation;
(iii) Not pay any part of its corporate
income directly or indirectly to its members, stockholders, officers,
directors, or trustees except as executive or officer compensation or as
services rendered by the corporation in accordance with its purposes and bylaws
to a member, stockholder, officer, or director or as an individual;
(iv) Only pay compensation to corporate
officers and executives for actual services rendered. This compensation must be
at a level comparable to like public service positions within
Washington;
(v) Have irrevocably
dedicated its corporate assets to health or social welfare activities. Upon
corporate liquidation, dissolution, or abandonment, any distribution or
transfer of corporate assets may not inure directly or indirectly to the
benefit of any member or individual, except for another health or social
welfare organization;
(vi) Be duly
licensed or certified as required by law or regulation;
(vii) Use government payments to provide
health or social welfare services;
(viii) Make its services available regardless
of race, color, national origin, or ancestry; and
(ix) Provide access to the corporation's
books and records to the department's authorized agents upon request.
(e)
Qualifying health or
welfare services. The term "health or social welfare services" includes,
and is limited to:
(i) Mental health, drug, or
alcoholism counseling or treatment;
(ii) Family counseling;
(iii) Health care services;
(iv) Therapeutic, diagnostic, rehabilitative,
or restorative services for the care of the sick, aged, physically disabled,
develop-mentally disabled, or emotionally disabled individuals;
(v) Activities, including recreational
activities, intended to prevent or ameliorate juvenile delinquency or child
abuse;
(vi) Care of orphans or
foster children;
(vii) Day care of
children;
(viii) Employment
development, training, and placement;
(ix) Legal services to the
indigent;
(x) Weatherization
assistance or minor home repairs for low-income homeowners or
renters;
(xi) Assistance to
low-income homeowners and renters to offset the cost of home heating energy,
through direct benefits to eligible households or to fuel vendors on behalf of
eligible households;
(xii)
Community services to low-income individuals, families and groups that are
designed to have a measurable and potentially major impact on causes of poverty
in communities of the state of Washington; and
(xiii) Temporary medical housing, as defined
in
RCW
82.08.997, if the housing is provided only:
(A) While the patient is receiving medical
treatment at a hospital required to be licensed under
RCW
70.41.090 or at an outpatient clinic
associated with such hospital, including any period of recuperation or
observation immediately following such medical treatment; and
(B) By a person that does not furnish lodging
or related services to the general public.
Statutory Authority:
RCW
82.32.300,
82.01.060(2),
chapters
82.04,
82.08,
82.12 and
82.32 RCW. 10-06-070, §
458-20-169, filed 2/25/10, effective 3/28/10. Statutory Authority:
RCW
82.32.300. 01-09-066, § 458-20-169,
filed 4/16/01, effective 5/17/01; 91-21-001, § 458-20-169, filed 10/3/91,
effective 11/3/91; 88-21-014 (Order 88-7), § 458-20-169, filed 10/7/88;
86-02-039 (Order ET 85-8), § 458-20-169, filed 12/31/85; 83-07-033 (Order
ET 83-16), § 458-20-169, filed 3/15/83. Statutory Authority:
RCW
82.01.060(2) and
82.32.300. 78-07-045 (Order ET
78-4), § 458-20-169, filed 6/27/78; Order ET 70-3, § 458-20-169 (Rule
169), filed 5/29/70, effective 7/1/70.