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obligations to pay taxes such as the retail sales tax, use tax, and <br /> admission tax. <br /> 3.24.100 Deductions. <br /> In computing the license fee or tax, there may be deducted from the <br /> measure of tax the following items: <br /> A. Deductions for Non-profit Organizations or Non-profit <br /> Corporations.. <br /> 1. Membership Fees and Certain Service Fees by Nonprofit Youth <br /> Organization. For purposes of this section, "nonprofit youth organization" <br /> means a nonprofit organization engaged in character building of youth <br /> which is exempt from property tax under RCW 84.36.030. In computing <br /> tax due under this chapter, there may be deducted from the measure of <br /> tax all amounts received by a nonprofit youth organization: <br /> a. As membership fees or dues, irrespective of the fact that the <br /> payment of the membership fees or dues to the organization may entitle <br /> its members, in addition to other rights or privileges, to receive services <br /> from the organization or to use the organization's facilities; or <br /> b. From members of the organization for camping and recreational <br /> services provided by the organization or for the use of the organization's <br /> camping and recreational facilities. <br /> 2. Fees, Dues, Charges. In computing tax, there may be deducted <br /> from the measure of tax amounts derived from bona fide: <br /> a. Initiation fees; <br /> b. Dues; <br /> c. Contributions; <br /> d. Donations; <br /> e. Tuition fees; <br /> f. Charges made by a nonprofit trade or professional organization for <br /> attending or occupying space at a trade show, convention, or educational <br /> seminar sponsored by the nonprofit trade or professional organization, <br /> which trade show, convention, or educational seminar is not open to the <br /> general public; <br /> g. Charges made for operation of privately operated kindergartens; <br /> and <br /> h. Endowment funds. <br /> This section shall not be construed to exempt any person, association, <br /> or society from tax liability upon selling tangible personal property or <br /> upon providing facilities or services for which a special charge is made to <br /> members or others. If dues are in exchange for any significant amount of <br /> goods or services rendered by the recipient thereof to members without <br /> any additional charge to the member, or if the dues are graduated upon <br /> the amount of goods or services rendered, the value of such goods or <br /> services shall not be considered as a deduction under this subsection. <br /> 3. Day Care Activities. In computing tax, there may be deducted from <br /> the measure of tax amounts derived from day care activities by any <br /> organization organized and operated for charitable, educational, or other <br /> purposes which is exempt from taxation pursuant to Section 501(c)(3) of <br /> the Internal Revenue Code of 1954, as amended; provided, however, <br /> that amounts derived from selling, altering or repairing tangible personal <br /> property shall not be deductible. <br /> B. Deductions Involving Government Entities. <br /> 1. Compensation from Public Entities for Health or Social Welfare <br /> Services—Exception. In computing tax, there may be deducted from the <br /> measure of tax amounts received from the United States or any <br /> instrumentality thereof or from the state of Washington or any municipal <br /> 23 <br />