How to start a nonprofit in Washington

How to start a nonprofit in Washington, step by step

1. Name your Washington nonprofit

   Names work backwards here: under RCW 23.95.305 a Washington nonprofit name must NOT include or end with incorporated, company, corporation, partnership, limited partnership, or Ltd., or any abbreviation of those. Note what is and is not on that list: corporation IS banned, and bare limited is not, only limited partnership and Ltd. Club, league, association, services, committee, fund, society, foundation and guild are all fine. Cooperative is reserved for cooperatives under RCW 23.86.030. A reservation costs $20.

2. Choose your first board of directors

   Plan on at least three people who are not related to each other. Some states allow fewer on paper, but three unrelated directors is what the IRS application works best with, and what funders expect. Pick people who will actually show up.

3. File your Articles of Incorporation (RCW 24.03A)

   File online through the Secretary of State's CCFS portal. The fee is $80, but certify that your initial gross revenue is less than $500,000 and it drops to $40, a two-tier system almost no other state offers. A brand new nonprofit has no prior fiscal year, and that does not disqualify you; the certification is about expected initial revenue. Expedited service adds $100 for processing within about three working days.

4. Name your registered agent

   Washington requires every nonprofit corporation to designate and maintain a registered agent in the state, under the same rules as other entities.

5. Adopt bylaws and hold your first board meeting

   Bylaws are your internal rulebook: how directors are chosen, how votes work, what officers you have. At the first meeting the board adopts them, elects officers, and approves opening a bank account. Keep minutes; they are your first governance record.

6. Get your free EIN

   It is free from the IRS; any site charging for an EIN is reselling a free thing. Apply online if your responsible party has an SSN or ITIN and your principal place of business is in the US. It takes minutes. Three limits to know: one EIN per responsible party per day, the tool is not open around the clock, and it times out after 15 minutes with nothing saved. Without an SSN or ITIN you file Form SS-4 by fax or mail instead, which takes weeks. You need the EIN for the bank account and every filing after this.

7. Apply for 501(c)(3) status with the IRS

   Two forms, two fees. The short Form 1023-EZ has a $275 user fee, but you may use it only if you clear the whole Eligibility Worksheet. That means three things. Gross receipts did not exceed $50,000 in any of the past three years. They are not projected to exceed $50,000 in any of the next three years. And total assets are $250,000 or less. Churches, schools, hospitals and a few other types cannot use it at all. If you cannot use the EZ, you file the full Form 1023, $600. For most groups, this is the step that makes donations tax-deductible. Some groups can be tax-exempt without applying, such as churches, some very small charities, and local chapters covered by their national group's IRS group exemption. The IRS currently issues 80 percent of 1023-EZ decisions within about 22 days and 80 percent of full 1023 decisions within about 191 days. It publishes current figures on its status page. Fees read 1 September 2026.

8. Handle Washington taxes

   Washington has no corporate income tax, so there is nothing to apply for, but do not celebrate yet: nonprofits owe business and occupation (B&O) tax on business income such as sales and fees for services, though donations, contributions, dues and qualifying fundraising income are deductible or exempt, and there is no general sales tax exemption either. Nonprofits pay sales tax on purchases, with only narrow fundraising exceptions. Budget for both.

9. Register to fundraise

   Register with the Secretary of State's Charities Program before soliciting: $60 initial, $40 annual renewal, $50 late fee. The exemption is real but strict: under $50,000 raised from the public in a year AND every activity, fundraising included, carried out by unpaid people. One paid staffer ends it.

10. Stay in good standing

    The corporate annual report is due by the last day of your formation anniversary month: $60, or $20 with the same under-$500,000 certification. It is separate from the charity renewal, even though both live at the same agency.

Washington-specific things to know

1. Two registrations, one agency, easy to conflate

   Corporate registration and charity registration are separate registrations at the Secretary of State, each with its own renewal and its own late fee. Diarize both.

2. The B&O tax still applies

   No income tax does not mean no tax. B&O applies to gross revenues, including many kinds of nonprofit revenue. Talk to the Department of Revenue's nonprofit guide before assuming anything is exempt.

General information for people starting a nonprofit in Washington, not legal or tax advice. Rules change and fees are updated; confirm specifics with the Washington offices named on this page, the IRS, or a qualified professional before you file.

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Ember Spark walks you from idea to real nonprofit, one step at a time, free. In an Ember account, it also drafts your bylaws, conflict-of-interest policy and Form 1023 narrative for you to finish, and links you to your state's filing office. Unlimited users on every tier.

Sources: WA Secretary of State filings and fees; RCW 24.03A.110; WA Charities Program; WA Department of Revenue nonprofit guide. Read August 2026, re-checked against the same primary sources 1 September 2026.