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1. Adult Family Homes. This chapter does not apply to adult family <br /> homes which are licensed as such, or which are specifically exempt from <br /> licensing, under rules of the Washington State Department of Social and <br /> Health Services. <br /> 2. Day Care Provided by Churches. This chapter shall not apply to <br /> amounts derived by a church that is exempt from property tax under <br /> RCW 84.36.020 from the provision of care for children for periods of less <br /> than twenty-four hours. <br /> 3. Child Care Resource and Referral Services by Nonprofit <br /> Organizations. This chapter does not apply to nonprofit organizations in <br /> respect to amounts derived from the provision of child-care resource and <br /> referral services. <br /> 4. Nonprofit Organizations That Are Guarantee Agencies, Issue Debt, <br /> or Provide Guarantees for Student Loans. This chapter does not apply to <br /> gross income received by nonprofit organizations exempt from federal <br /> income tax under Section 501(c)(3) of the Internal Revenue Code of <br /> 1954, as amended, that: <br /> a. Are guarantee agencies under the federal guaranteed student loan <br /> program or that issue debt to provide or acquire student loans; or <br /> b. Provide guarantees for student loans made through programs <br /> other than the federal guaranteed student loan program. <br /> 5. Nonprofit Organizations—Credit and Debt Services. This chapter <br /> does not apply to nonprofit organizations in respect to amounts derived <br /> from provision of the following services: <br /> a. Presenting individual and community credit education programs <br /> including credit and debt counseling; <br /> b. Obtaining creditor cooperation allowing a debtor to repay debt in an <br /> orderly manner; <br /> c. Establishing and administering negotiated repayment programs for <br /> debtors; or <br /> d. Providing advice or assistance to a debtor with regard to <br /> subsection (A)(5)(a), (b), or(c) of this section. <br /> 6. Certain Fraternal and Beneficiary Organizations. This chapter shall <br /> not apply to fraternal benefit societies or fraternal fire insurance <br /> associations, as described in RCW Title 48; nor to beneficiary <br /> corporations or societies organized under and existing by virtue of RCW <br /> Title 24, if such beneficiary corporations or societies provide in their <br /> bylaws for the payment of death benefits. Exemption is limited, however, <br /> to gross income from premiums, fees, assessments, dues or other <br /> charges directly attributable to the insurance or death benefits provided <br /> by such societies, associations, or corporations. <br /> 7. Certain Corporations Furnishing Aid and Relief. This chapter shall <br /> not apply to the gross sales or the gross income received by <br /> corporations which have been incorporated under any act of the <br /> congress of the United States of America and whose principal purposes <br /> are to furnish volunteer aid to members of the armed forces of the United <br /> 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, <br /> famine, fire, floods, and other national calamities and to devise and carry <br /> on measures for preventing the same. <br /> 8. Operation of Sheltered Workshops. This chapter shall not apply to <br /> income received from the Department of Social and Health Services for <br /> the cost of care, maintenance, support, and training of persons with <br /> developmental disabilities at nonprofit group training homes as defined <br /> by Chapter 71A.22 RCW or to the business activities of nonprofit <br /> organizations from the operation of sheltered workshops. For the <br /> purposes of this section, "the operation of sheltered workshops" means <br /> 20 <br />