Laserfiche WebLink
5. Nonprofit Organizations—Credit and Debt Services. This chapter does not apply <br /> to nonprofit organizations in respect to amounts derived from provision of the following <br /> services: <br /> a. Presenting individual and community credit education programs including credit <br /> and debt counseling; <br /> b. Obtaining creditor cooperation allowing a debtor to repay debt in an orderly <br /> 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), <br /> or (c) of this section. <br /> 6. Certain Fraternal and Beneficiary Organizations. This chapter shall not apply to <br /> fraternal benefit societies or fraternal fire insurance associations, as described in RCW <br /> Title 48; nor to beneficiary corporations or societies organized under and existing by <br /> virtue of RCW Title 24, if such beneficiary corporations or societies provide in their <br /> bylaws for the payment of death benefits. Exemption is limited, however, to gross income <br /> from premiums, fees, assessments, dues or other charges directly attributable to the <br /> 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 <br /> gross sales or the gross income received by corporations which have been incorporated <br /> under any act of the congress of the United States of America and whose principal <br /> purposes are to furnish volunteer aid to members of the armed forces of the United States <br /> and also to carry on a system of national and international relief and to apply the same in <br /> mitigating the sufferings caused by pestilence, famine, fire, floods, and other national <br /> 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 <br /> received from the Department of Social and Health Services for the cost of care, <br /> maintenance, support, and training of persons with developmental disabilities at nonprofit <br /> group training homes as defined by Chapter 71A.22 RCW or to the business activities of <br /> nonprofit organizations from the operation of sheltered workshops. For the purposes of <br /> this section, "the operation of sheltered workshops" means performance of business <br /> 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 <br /> interim step in the rehabilitation process for those who cannot be readily absorbed in the <br /> competitive labor market or during such time as employment opportunities for them in <br /> 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 <br /> organized under the laws of this state, any other state, or the United States. <br /> B. Healthcare Exemption. <br /> Page 44 of 56 <br />