How to Form and Maintain a Nonprofit Corporation in Washington State

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HOW TO FORM AND MAIN TAIN A NONPROFIT CORPORAT ION IN WASHINGTON STATE Published by King County Bar Association Young Lawyers Division Community Involvement Committee Committee Members Andrea Brenneke, Co-Chair, MacDonald, Hoague & Bayless Patrick Franke, Co-Chair, Leary Franke Droppert PLLC Judith L. Andrews, Gottlieb, Fisher & Andrews, PLLC Putnam Barber, The Evergreen State Society Mark Griffin, Office of Economic Development, City of Seattle Stephen Katz, Attorney at Law Seema Nanda, Davis W
  HOW TO FORM AND MAINTAIN A NONPROFIT CORPORATIONIN WASHINGTON STATE Published by  King County Bar Association Young Lawyers DivisionCommunity Involvement Committee Committee Members  Andrea Brenneke, Co-Chair, MacDonald, Hoague & BaylessPatrick Franke, Co-Chair, Leary Franke Droppert PLLCJudith L. Andrews, Gottlieb, Fisher & Andrews, PLLCPutnam Barber, The Evergreen State Society Mark Griffin, Office of Economic Development, City of SeattleStephen Katz, Attorney at Law Seema Nanda, Davis Wright Tremaine LLP  Authors Judy Andrews, Gottlieb, Fisher & Andrews, PLLCNalani Askov , Attorney at Law Putnam Barber, The Evergreen State Society Sandy Deja, Exempt Advisory ServicesJeffrey Even,    Assistant Attorney General , State of Washington Rob Flemming CPA, Clark Nuber P.S. Bruce Goto, Riddell Williams P.S.Tracey Hawk , Davis Wright Tremaine LLPDave Horn,    Assistant Attorney General , State of Washington Mark Hugh, CPA, Clark Nuber P.S.Stephen Katz, Attorney at Law Julia Kittross, Pacific Northwest Grantmakers FoundationSeema Nanda, Davis Wright Tremaine LLPLaVerne Woods, Davis Wright Tremaine LLP We wish to express our thanks to the authors of the first edition of this handbook. We acknowledge their efforts as the foundation for this revised and updated version.Hard book printed through a generous grant from Washington Mutual Foundation.No tax dollars were spent to create this publication.Copyright© 2001 King County Bar Association Young Lawyers Division  Letter from Secretary of State, Sam Reed   How to Form and Maintain a Nonprofit Corporation in Washington State Copyright© 2001 King County Bar Association/Young Lawyers Division Table of Contents IntroductionShould I Form a Nonprofit Organization?   Note 1: Types of Nonprofit Corporations Under Washington Law     Won’t Foundations Foot the Bill?   PART ONE – Getting StartedCHAPTER I Incorporating and Establishing Your Nonprofit    A. Washington Nonprofit Corporation Act   B. Organizational Issues   C. Nuts and Bolts of Incorporating    CHAPTER II OBTAINING TAX EXEMPT STATUS FOR YOUR NONPROFITCORPORATION    A. Federal Tax Exemption Law    B. IRS Processing of Exemption Application   C. Assembling Your Application   D. Walk Through of Form 1023   PART TWO – MaintenanceCHAPTER III MAINTAINING YOUR NONPROFIT CORPORATION   A. Importance of Acting Like a Corporation  B. Function, Authority and Election of Directors and Officers   C. Duties and Obligations of Directors and Officers   D. Directors and Officers Risk and Obligation   E. Amending Bylaws   F. Annual Report   G. Corporate Records   H. Registering Trade Names and Trademarks   I. Merger or Consolidation of a Nonprofit Corporation   J. Dissolving a Nonprofit Corporation   CHAPTER IV MAINTAINING FEDERAL TAX-EXEMPT STATUS FOR YOURNONPROFIT CORPORATION    A. Generally    B. Charitable Activity      How to Form and Maintain a Nonprofit Corporation in Washington State Copyright© 2001 King County Bar Association/Young Lawyers Division C. Private Inurement   D. Intermediate Sanctions   E. Political Activity    F. Legislative Activity    G. Unrelated Business Income (UBI)   H. Federal Filing Requirements   I. Public Disclosure of Exemption Application and Form 990 Returns   J. Donor Substation   CHAPTER V Employment Issues A. Generally    B. Employment Discrimination   C. Dealing with Volunteers, Employees and Independent Contractors   D. Obligations of an Organization with Respect to Employees   E. Obligations of an Organization With Respect to IndependentContractors or Volunteers   F. Record Keeping Requirements   G. Payment of Wages   H. Employee Handbooks   CHAPTER VI Financial and Other Issues    A. Washington Charitable Solicitations Act  B. Washington Charitable Trust Act  C. Financial Records   D. Washington State Taxes and Nonprofit Corporations   E. W-2s and 1099s   F. Banking Issues   G. Bond Financing    H. Issues Related to Specific Fundraising Activities   I. United States Postal Service - Mailing Permits   Exhibits A. Form Articles of Incorporation B. Consent to appoint a Registered Agent C. Form Bylaws for Membership Organization 
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