# Washington Booster Club Filing Requirements

> Washington booster club filing rules: nonprofit incorporation, annual report, charities registration, B&O and sales tax on fundraisers, and raffle limits.

- URL: https://boosterclub.org/states/washington/
- Section: States
- Updated: 2026-10-08

A Washington booster club answers to the Secretary of State (corporation and charities filings), the Department of Revenue (business and occupation tax and sales tax), and the Washington State Gambling Commission (raffles). Washington has no corporate income tax and no sales tax exemption for nonprofit purchases, excuses all-volunteer clubs raising under $50,000 from charities registration, and allows two small public raffles a year without a license but bans online ticket sales. Federal 501(c)(3) status (IRS, or Internal Revenue Service, recognition as a tax-exempt charity) settles none of these state questions.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State | Articles of Incorporation (chapter 24.03A RCW) | $40 if revenue under $500,000; else $80 | once |
| Annual/biennial report | Secretary of State | Nonprofit Annual Report | $20 if revenue under $500,000; else $60 | annual |
| State income/franchise tax exemption | None | No corporate income or franchise tax | none | not applicable |
| Sales tax exemption on purchases | Department of Revenue | None; reseller permit for resale items | none | not applicable |
| Sales tax on fundraiser sales | Department of Revenue | Fundraising exemption; business license if taxable | varies | per sale |
| Charitable solicitation registration | Secretary of State, Charities Program | Charitable Organization Registration | $60; $40 renewal | annual, unless exempt |
| Raffle permit/registration | Gambling Commission | Raffle license above unlicensed limits | $70 plus share of receipts | annual, if licensed |

## Forming a Nonprofit Corporation in Washington

Booster clubs incorporate under chapter 24.03A of the Revised Code of Washington (RCW) by filing Articles of Incorporation with the Secretary of State. The fee is $80, or $40 when the club certifies gross revenue under $500,000. Expedited service costs $100 more.

The articles name a registered agent (a person or company that accepts legal papers), list the initial directors, state whether there are members, and include a dissolution asset plan ("N/A" is rejected). The initial report is free when filed with the articles and $10 later. See [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

**Annual report.** The Nonprofit Annual Report costs $60, or $20 with the revenue certification. It is due by the last day of the month the club was formed (March 31 for a March formation). A missed report makes the corporation delinquent, and about four months after the delinquency notice the Secretary of State administratively dissolves it.

## State Tax Exemption

Washington does not tax corporate income, so there is no state income or franchise tax exemption to apply for. The state instead levies the business and occupation (B&O) tax on gross receipts, and nonprofits are generally subject to it. Fundraising income of a qualifying nonprofit, including a 501(c)(3), is exempt from B&O tax (RCW 82.04.3651).

A nonprofit with gross income under $12,000 a year that collects no sales tax does not register with the Department of Revenue. A club with taxable sales needs a business license and files B&O and sales tax returns.

## Sales Tax

**Purchases.** Washington gives nonprofits no blanket sales tax exemption. Only merchandise bought to resell is purchased tax-free, with a reseller permit.

**Fundraiser sales.** A qualifying nonprofit does not collect sales tax on fundraising income (RCW 82.08.02573). The exemption excludes "the operation of a regular place of business in which sales are made during regular hours." There is no day limit; the test is whether the activity is periodic or regular.

The Department of Revenue's booster club guidance gives examples. Exempt: spirit wear sold for three weeks in the fall to buy equipment. Taxable: spirit wear sold year-round, or a concession stand at every home game. Taxable operations require a business license, sales tax collection, and B&O tax. See [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/).

## Charitable Solicitation Registration

Charitable organizations soliciting the Washington public register annually with the Secretary of State's Charities Program (chapter 19.09 RCW).

**Exemption.** A club need not register if it raises less than $50,000 in its accounting year, all activities including fundraising are carried on by unpaid people, and no income benefits any officer, director, or member (RCW 19.09.081). A club that pays a coach stipend, a bookkeeper, or a commercial fundraiser does not fit the exemption as written. Exempt clubs may file a free Optional Registration.

**Fees and deadlines** (WAC 434-120):

- Initial registration $60; annual renewal $40; late renewal fee $50.
- Renewal is due the last business day of the 11th month after the fiscal year (the club's 12-month accounting year) ends: November for a calendar year, May for a June 30 year end.
- Organizations averaging over $1 million in annual receipts attach CPA-audited financial statements.

Online donation pages reaching Washington residents count. See [Online Fundraising for Booster Clubs](https://boosterclub.org/fundraising/online-fundraising/).

## Raffles and Gaming

Raffles are legal for a 501(c)(3) booster club. The Gambling Commission requires a bona fide nonprofit organized and operating for at least 12 months, so a new club waits a year.

**Without a license**, a club may hold two public raffles per calendar year (bingo and amusement game events count toward the two) with combined gross revenue up to $5,000, plus unlimited members-only raffles up to a separate $5,000. Tickets sell at one price with no discounts, only members sell them, and liquor and firearms may not be prizes. The club notifies local police at least five days ahead and keeps records one year.

**A license is required** above those limits, or for nonmember sellers, discounts, seller incentives, firearm prizes, or joint raffles. It runs one year and costs a $70 base fee plus a percentage of gross gambling receipts, capped at $3,200 (WAC 230-05-160); confirm current fee with the agency.

**Other rules.** No single prize may exceed $40,000, and minors may not buy tickets. A 50/50 raffle (half the ticket money to one winner) is allowed and counts toward the limits.

**Online sales are prohibited.** The Commission states that internet ticket sales violate the federal Wire Act. See [Online and Electronic Raffles](https://boosterclub.org/raffles/online-raffles/).

## Annual Compliance Calendar for Washington

| Filing | Due date | Agency |
|---|---|---|
| Nonprofit Annual Report | Last day of formation month | Secretary of State |
| Charities registration renewal (if registered) | Last business day of 11th month after fiscal year end | Charities Program |
| B&O and sales tax returns (if registered) | Assigned schedule | Department of Revenue |
| Unlicensed raffle police notice | 5 days before event | Local police |
| Form 990-N | 15th day of 5th month after fiscal year end: May 15 (calendar year), November 15 (June 30 year end) | IRS |

## Common Mistakes in Washington

- **Treating 501(c)(3) status as a purchase exemption.** Washington has none, so the club can owe use tax later.
- **Running weekly concessions as a "fundraiser."** Regular sales are taxable; skipping the business license leads to back taxes and penalties.
- **Claiming the volunteer exemption while paying a coach or bookkeeper.** The exemption requires unpaid people throughout.
- **Missing the annual report,** which ends in administrative dissolution.

## Checklist

### Forming

- [ ] File Articles of Incorporation with the revenue certification ($40) and the initial report (president)
- [ ] Obtain an EIN (Employer Identification Number) and apply for 501(c)(3) status (treasurer)
- [ ] Obtain a business license and reseller permit if any sales will be taxable (treasurer)
- [ ] Register with the Charities Program ($60), or confirm the exemption and file Optional Registration (president)
- [ ] Wait 12 months from organizing before any raffle (board)

### Every Year

- [ ] File the Nonprofit Annual Report by the end of the formation month (secretary)
- [ ] Test each fundraiser against the regular-place-of-business rule (treasurer)
- [ ] Track raffles and gross revenue; get a license before a third public raffle or $5,000 (raffle chair)
- [ ] Notify police five days before each unlicensed raffle (raffle chair)
- [ ] Renew charities registration, if registered (treasurer)
- [ ] File Form 990-N by the 15th day of the 5th month after fiscal year end (treasurer)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Washington with other states
- [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/) covers articles and dissolution clauses
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains fundraiser exemptions
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) summarizes raffle law by state

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Washington Secretary of State: https://www.sos.wa.gov/corporations-charities/business-entities/online-filing-instructions/start-domestic-wa-nonprofit-corporation-online
2. Washington Secretary of State: https://www.sos.wa.gov/node/30117
3. Washington Secretary of State: https://www.sos.wa.gov/corporations-charities/business-entities/return-business-active-status
4. Washington Secretary of State: https://www.sos.wa.gov/corporations-charities/nonprofits-charities/charitable-organizations
5. Washington Secretary of State: https://www.sos.wa.gov/corporations-charities/frequently-asked-questions-faqs/charitable-organizations-frequently-asked-questions
6. Washington State Legislature: https://app.leg.wa.gov/rcw/default.aspx?cite=19.09&full=true
7. Washington State Legislature: https://app.leg.wa.gov/WAC/default.aspx?dispo=true&cite=434-120&full=true
8. Washington Department of Revenue: https://dor.wa.gov/taxes-rates/business-occupation-tax
9. Washington Department of Revenue: https://dor.wa.gov/education/industry-guides/nonprofit-organizations
10. Washington Department of Revenue: https://dor.wa.gov/node/1132
11. Washington State Legislature: https://app.leg.wa.gov/rcw/default.aspx?cite=82.04.3651
12. Washington State Gambling Commission: https://wsgc.wa.gov/raffles-faq
13. Washington State Gambling Commission: https://wsgc.wa.gov/licensing/activities-dont-require-license/charitable-and-nonprofit-activities-dont-require-license
14. Washington State Gambling Commission: https://wsgc.wa.gov/licensing/apply-your-license/charitable-and-nonprofit-organization-licenses/raffles-excluding-electronic-and-enhanced-charitable-or-nonprofit/information-raffle-operators
15. Washington State Legislature: https://app.leg.wa.gov/wac/default.aspx?cite=230-05-160
16. Washington State Legislature: https://app.leg.wa.gov/WAC/default.aspx?cite=230-11-375&pdf=true
17. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard