A nonprofit organization is required to register with the PDC as an incidental committee if it has the expectation of spending or spends $25,000 or more in a calendar year on one or more election campaigns or political committees (including a sponsored or affiliated committee), and is receiving payments that in aggregate total $10,000 or more from a single source.
RCW 42.17A.207
A “nonprofit” for purposes of the incidental committee law is one of the following:
- Eligible for an exemption under section 501(c) of the federal Internal Revenue Code
- An organization, association or corporation whose income is not paid directly or indirectly to members, stockholders or leaders; or
- A limited partnership or limited liability company whose general partner or managing member is an entity described in 1 or 2. WAC 390-05-535
Any organization that is only remitting payments in an aggregated form – such as a nonprofit that processes campaign donations solicited by candidates or political committees – is not required to register as an incidental committee. RCW 42.17A.005(25)
A nonprofit whose only activity is independent expenditures – defined as expenditures that are made in support of or opposition to a candidate but without the candidate's or ballot measure committee’s cooperation, consultation or collaboration – may still need to register as an incidental committee in addition to filing a C-6 report.