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5 <br /> nonprofit organizations exempt from federal income tax under Section 501(c)(3) of the <br /> Internal Revenue Code of 1954, as amended,that: <br /> a. Are guarantee agencies under the federal guaranteed student loan program or that <br /> issue debt to provide or acquire student loans; or <br /> b. Provide guarantees for student loans made through programs other than the federal <br /> guaranteed student loan program. <br /> 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 <br /> or limited,ehoweveride in to grossir <br /> bylaws for the payment of death benefits.Exemption is <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 UnitedStates of <br /> harmed forces of the Unerica and whose ited States <br /> al <br /> purposes are to furnish volunteer aid to members of <br /> tand 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 71 A.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 /> Page15f 56 <br />