Revised Code of Washington
Chapter 84.36 - Exemptions.
84.36.800 - Definitions.

RCW 84.36.800
Definitions. (Effective until January 1, 2033.)

As used in this chapter:
(1) "Church purposes" means the use of real and personal property owned by a nonprofit religious organization for religious worship or related administrative, educational, eleemosynary, and social activities. This definition is to be broadly construed;
(2) "Convent" means a house or set of buildings occupied by a community of clergy or nuns devoted to religious life under a superior;
(3) "Hospital" means any portion of a hospital building, or other buildings in connection therewith, used as a residence for persons engaged or employed in the operation of a hospital, or operated as a portion of the hospital unit;
(4)(a) "Nonprofit" means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;
(b) "Nonprofit" also means a limited equity cooperative as defined in RCW 84.36.675;
(5) "Parsonage" means a residence occupied by a member of the clergy who has been designated for a particular congregation and who holds regular services therefor.

[ 2022 c 93 § 3; 1998 c 311 § 24; 1998 c 202 § 2. Prior: 1997 c 156 § 7; 1997 c 143 § 2; 1994 c 124 § 18; 1993 c 79 § 2; 1989 c 379 § 3; 1981 c 141 § 3; 1973 2nd ex.s. c 40 § 6.]
NOTES:

Expiration date—2022 c 93 §§ 2-6: See note following RCW 84.36.675.


Application—2022 c 93: See note following RCW 84.36.675.


Applicability—1997 c 143: See note following RCW 84.36.046.


Applicability—1993 c 79: See note following RCW 84.36.550.


Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.


Applicability, construction—1981 c 141: See note following RCW 84.36.060.


As used in this chapter:
(1) "Church purposes" means the use of real and personal property owned by a nonprofit religious organization for religious worship or related administrative, educational, eleemosynary, and social activities. This definition is to be broadly construed;
(2) "Convent" means a house or set of buildings occupied by a community of clergy or nuns devoted to religious life under a superior;
(3) "Hospital" means any portion of a hospital building, or other buildings in connection therewith, used as a residence for persons engaged or employed in the operation of a hospital, or operated as a portion of the hospital unit;
(4) "Nonprofit" means an organization, association or corporation no part of the income of which is paid directly or indirectly to its members, stockholders, officers, directors or trustees except in the form of services rendered by the organization, association, or corporation in accordance with its purposes and bylaws and the salary or compensation paid to officers of such organization, association or corporation is for actual services rendered and compares to the salary or compensation of like positions within the public services of the state;
(5) "Parsonage" means a residence occupied by a member of the clergy who has been designated for a particular congregation and who holds regular services therefor.

[ 1998 c 311 § 24; 1998 c 202 § 2. Prior: 1997 c 156 § 7; 1997 c 143 § 2; 1994 c 124 § 18; 1993 c 79 § 2; 1989 c 379 § 3; 1981 c 141 § 3; 1973 2nd ex.s. c 40 § 6.]
NOTES:

Applicability—1997 c 143: See note following RCW 84.36.046.


Applicability—1993 c 79: See note following RCW 84.36.550.


Severability—Effective date—1989 c 379: See notes following RCW 84.36.040.


Applicability, construction—1981 c 141: See note following RCW 84.36.060.

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