In the Disclose Act of 2018, the Legislature established reporting requirements for some nonprofits that make contributions or expenditures in Washington election campaigns above certain thresholds. This information is designed to assist these organizations, "incidental committees," with compliance.  

The contents have been distilled from the requirements set out in RCW 42.17A and Title 390 WAC. Care has been taken to make the instructions accurate and concise.  Nevertheless, the instructions do not take the place of local, state, or federal laws.  Please consult the IRS or a lawyer for questions about tax-exempt status and what's allowable political activity.  If you have questions about incidental committee reporting, contact the Public Disclosure Commission staff.

Note: Incidental committee reporting is the subject of current rulemaking. The commission passed emergency rules in December 2018 and is undertaking permanent rulemaking. A public hearing is scheduled for Feb. 28, 2019, at 9:45 a.m.