Some nonprofits that make campaign contributions or expenditures above certain thresholds have reporting requirements that differ from regular political committees.
Your nonprofit organization should register as an incidental committee if it meets these criteria:
- Is a nonprofit organization that is eligible for an exemption under section 501(c) of the federal Internal Revenue Code; or 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 above.
- Spends or expects to spend $25,000 or more in a calendar year on election campaigns or political committees, and
- Receives $10,000 or more in payments from a single source
If your organization only remits payments in the aggregate—such as a nonprofit that processes campaign donations solicited by candidates or political committees—you are not required to register as an incidental committee. See RCW 42.17A.005(25) for more.
For questions about tax-exempt status and what's allowable political activity, be sure to consult the IRS or a lawyer.
Register your incidental committee.
How to register
Learn what payments and contributions you need to report, and when to report them.
What and when to report