Washington State House of Representatives Office of Program Research |
BILL ANALYSIS |
Local Government Committee | |
SSB 5193
This analysis was prepared by non-partisan legislative staff for the use of legislative members in
their deliberations. This analysis is not a part of the legislation nor does it constitute a
statement of legislative intent.
Brief Description: Authorizing donation of unclaimed personal property to nonprofit charitable organizations.
Sponsors: Senators Brandland, Hewitt, Parlette, Morton, Schoesler, Swecker, Clements, Stevens, McCaslin, Carrell, Keiser, Berkey and Kohl-Welles.
Brief Summary of Bill |
|
|
|
Hearing Date:
Staff: Ethan Moreno (786-7386).
Background:
Statute prescribes different requirements and methods for disposing of unclaimed property that is
possessed by a law enforcement agency. Under current law, county sheriffs and city or town
police authorities may donate unclaimed bicycles, tricycles, and toys to nonprofit charitable
organizations for use by needy persons. No comparable disposition authorization exists for
unclaimed property in possession of the state patrol.
Subject to federal requirements, qualifying corporations and other entities that are organized and
operated exclusively for religious, charitable, scientific, or other specified purposes may qualify
for an exemption from federal income taxes under title 26, section 501(c)(3), of the Federal
Internal Revenue Code.
Summary of Bill:
City or town police authorities, the state patrol, and county sheriffs may donate unclaimed
personal property to nonprofit charitable organizations. Organizations receiving the donated
property must use the property, or its proceeds, to benefit needy persons. Additionally,
organizations receiving the property must qualify for tax exempt status under title 26, section
501(c)(3), of the Federal Internal Revenue Code.
Appropriation: None.
Fiscal Note: Not requested.
Effective Date: The bill takes effect 90 days after adjournment of session in which bill is passed.