Revised Code of Washington
Chapter 66.24 - Licenses—Stamp Taxes.
66.24.375 - "Society or organization" defined for certain purposes.

RCW 66.24.375
"Society or organization" defined for certain purposes.

"Society or organization" as used in RCW 66.24.380 means a not-for-profit group organized and operated (1) solely for charitable, religious, social, political, educational, civic, fraternal, athletic, or benevolent purposes, or (2) as a local wine industry association registered under section 501(c)(6) of the internal revenue code as it exists on July 22, 2007. No portion of the profits from events sponsored by a not-for-profit group may be paid directly or indirectly to members, officers, directors, or trustees except for services performed for the organization. Any compensation paid to its officers and executives must be only for actual services and at levels comparable to the compensation for like positions within the state. A society or organization which is registered with the secretary of state or the federal internal revenue service as a nonprofit organization shall submit such registration, upon request, as proof that it is a not-for-profit group.

[ 2007 c 370 § 1; 1997 c 321 § 61; 1981 c 287 § 2.]
NOTES:

Effective date—1997 c 321: See note following RCW 66.24.010.


Effective date—1981 c 287: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1981." [ 1981 c 287 § 3.]

Structure Revised Code of Washington