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Code · Washington · Title 82 — Excise Taxes · Chapter 82.04

RCW 82.04.4271

131 words·~1 min read·/wa/title-82/chapter-82-04/82-04-4271·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization:
(1)As membership fees or dues, irrespective of the fact that the payment of the membership fees or dues to the organization may entitle its members, in addition to other rights or privileges, to receive services from the organization or to use the organization's facilities; or
(2)From members of the organization for camping and recreational services provided by the organization or for the use of the organization's camping and recreational facilities.
For purposes of this section: "Nonprofit youth organization" means a nonprofit organization engaged in character building of youth which is exempt from property tax under RCW 84.36.030 .
[ 1981 c 74 s 1 .]
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