Starting a nonprofit in Washington

Incorporation

Filing

Articles of Incorporation — Nonprofit Corporation (RCW 24.03A)

Agency

Washington Secretary of State, Corporations and Charities Division

State fee

$80 — never marked up by us

Processing

About 2–5 business days online (CCFS portal); longer by mail

Expedite

$100 expedited service surcharge

Watch out

• The $80 fee drops to $40 if the nonprofit certifies its initial gross revenue will be under $500,000 — most startups qualify, and most DIY filers miss the checkbox.
• The state form/wizard does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added; Washington's 2022 nonprofit act (24.03A) also asks whether the org is a charitable nonprofit.
• Washington layers on separate charities registration and Department of Revenue obligations — formation alone is not full compliance.

Ongoing compliance

Registered agent

Must have a Washington street address and consent to the appointment; commercial registered agents are common.

Charitable registration

Required — Washington Secretary of State, Charities Program. Initial: $60 initial registration. Renewal: Annually, $40. Required before soliciting unless the org raises under $50,000 and has no paid staff (the exemption is optional to claim, and many grantmakers expect registration anyway).

Annual report

Annually, by the end of the anniversary month — $20

State tax exemption

Washington has no corporate income tax, but nonprofits generally still pay sales tax on purchases and may owe B&O tax — exemptions are activity-specific through the Department of Revenue, not blanket.