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b. Obtaining creditor cooperation allowing a debtor to repay debt in an orderly manner; <br /> c. Establishing and administering negotiated repayment programs for debtors; or <br /> d. Providing advice or assistance to a debtor with regard to subsection (A)(5)(a), (b), or(c) of this <br /> section. <br /> 6. Certain Fraternal and Beneficiary Organizations.This chapter shall not apply to fraternal benefit <br /> societies or fraternal fire insurance associations, as described in RCW Title 48; nor to beneficiary <br /> corporations or societies organized under and existing by virtue of RCW Title 24, if such beneficiary <br /> corporations or societies provide in their bylaws for the payment of death benefits. Exemption is <br /> limited, however,to gross income from premiums,fees, assessments, dues or other charges directly <br /> attributable to the insurance or death benefits provided by such societies, associations, or corporations. <br /> 7. Certain Corporations Furnishing Aid and Relief.This chapter shall not apply to the gross sales or the <br /> gross income received by corporations which have been incorporated under any act of the Congress of <br /> the United States of America and whose principal purposes are to furnish volunteer aid to members of <br /> the armed forces of the United States and also to carry on a system of national and international relief <br /> and to apply the same in mitigating the sufferings caused by pestilence, famine,fire, floods, and other <br /> national calamities and to devise and carry on measures for preventing the same. <br /> 8. Operation of Sheltered Workshops.This chapter shall not apply to income received from the <br /> Department of Social and Health Services for the cost of care, maintenance, support, and training of <br /> persons with developmental disabilities at nonprofit group training homes as defined by Chapter 71A.22 <br /> RCW or to the business activities of nonprofit organizations from the operation of sheltered workshops. <br /> For the purposes of this section, "the operation of sheltered workshops" means performance of <br /> business activities of any kind on or off the premises of such nonprofit organizations which are <br /> performed for the primary purpose of: <br /> a. Providing gainful employment or rehabilitation services to the handicapped as an interim step in the <br /> rehabilitation process for those who cannot be readily absorbed in the competitive labor market or <br /> during such time as employment opportunities for them in the competitive labor market do not exist; or <br /> b. Providing evaluation and work adjustment services for handicapped individuals. <br /> 9. Credit Unions.This chapter shall not apply to the gross income of credit unions organized under the <br /> laws of this state, any other state, or the United States. <br /> B. Healthcare Exemption. <br /> 1. Health Maintenance Organization, Health Care Service Contractor, Certified Health Plan. Beginning <br /> on January 1, 2000,this chapter does not apply to any health maintenance organization, health care <br /> service contractor, or certified health plan in respect to premiums or prepayments that are taxable <br /> under RCW 48.14.0201. <br /> C. Utility Exemption. <br /> pm <br /> im 2019 ORDINANCE: Business and Occupation Tax Page 29 of 40 <br />