(1) Initial registration: Every trustee required to register by RCW
11.110.051 shall do so in the time and in the manner described in RCW
11.110.060. Trustees shall use the registration form described in WAC
434-120-310, and file all other documents required by RCW
11.110.060.
(2) Periodic reporting: Every trustee required to register by RCW
11.110.051 shall report annually as required by RCW
11.110.070. The annual reporting requirement is satisfied by filing the renewal form described in WAC
434-120-310(3) and filing a complete copy of the trust's federal information return 990, 990PF, 990EZ or financial report, which ever applies, with the charities program no later than the last business day of the eleventh month after the end of the organization's accounting year.
[Statutory Authority: Chapters
11.110, 19.09, and
43.07 RCW. WSR 14-17-025, § 434-120-307, filed 8/12/14, effective 9/12/14. Statutory Authority: RCW
19.09.075, [19.09.]079, [19.09.]097, and [19.09.]520. WSR 12-14-114, § 434-120-307, filed 7/5/12, effective 8/5/12. Statutory Authority: RCW
23B.01.200(2),
24.03.007, [24.03.]008,
25.15.007,
19.09.020(15), [19.09].315,
19.77.115, and
43.07.170. WSR 04-04-018, § 434-120-307, filed 1/23/04, effective 2/23/04.]