Revised Code of Washington
Chapter 11.110 - Charitable Trusts.
11.110.070 - Tax or information return or report—Filing—Rules—Forms.

RCW 11.110.070
Tax or information return or report—Filing—Rules—Forms.

Every trustee required to register under RCW 11.110.051 shall file with the secretary of state a copy of each publicly available United States tax or information return or report of the trust at the time that the trustee files with the internal revenue service. The secretary may provide by rule for the exemption from reporting under this section by some or all trusts not required to file a federal tax or information return, and for a substitute form containing similar information to be used by any trusts not so exempted.

[ 1997 c 124 § 3; 1993 c 471 § 29; 1985 c 30 § 118. Prior: 1971 ex.s. c 226 § 3; 1967 ex.s. c 53 § 7. Formerly RCW 19.10.070.]
NOTES:

Effective date—1993 c 471: See RCW 19.09.915.


Short title—Application—Purpose—Severability—1985 c 30: See RCW 11.02.900 through 11.02.903.

Structure Revised Code of Washington

Revised Code of Washington

Title 11 - Probate and Trust Law

Chapter 11.110 - Charitable Trusts.

11.110.010 - Purpose of chapter.

11.110.020 - Definitions.

11.110.040 - Information, documents, and reports are public records—Inspection—Publication.

11.110.051 - Registration of trustee—Requirements—Exception—Application of chapter to nonregistered trustees.

11.110.060 - Instrument establishing trust, inventory of assets, registration status, successor trustee information, and amendments to be filed.

11.110.070 - Tax or information return or report—Filing—Rules—Forms.

11.110.075 - Trust not exclusively for charitable purposes—Instrument and information not public—Access.

11.110.090 - Uniformity of chapter with laws of other states.

11.110.100 - Investigations by attorney general authorized—Appearance and production of books, papers, documents, etc., may be required.

11.110.110 - Order to appear—Effect—Enforcement—Appellate review.

11.110.120 - Proceedings to secure compliance and proper trust administration—Attorney general to be notified of judicial proceedings involving charitable trust—Powers and duties additional.

11.110.125 - Violations—Refusal to file reports, perform duties, etc.

11.110.130 - Violations—Civil action may be prosecuted.

11.110.140 - Penalty.

11.110.200 - Tax Reform Act of 1969, state implementation—Application of RCW 11.110.200 through 11.110.260 to certain trusts defined in federal code.

11.110.210 - Tax Reform Act of 1969, state implementation—Trust instruments deemed to contain prohibiting provisions.

11.110.220 - Tax Reform Act of 1969, state implementation—Trust instruments deemed to contain certain provisions for distribution.

11.110.230 - Tax Reform Act of 1969, state implementation—Rights, powers, of courts, attorney general, not impaired.

11.110.250 - Tax Reform Act of 1969, state implementation—Application to trust created after June 10, 1971, or amendment to existing trust.

11.110.260 - Tax Reform Act of 1969, state implementation—Severability—RCW 11.110.200 through 11.110.260.

11.110.270 - Tax Reform Act of 1969, state implementation—Not for profit corporations.