WSR 00-21-089

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed October 17, 2000, 2:25 p.m. ]

Subject of Possible Rule Making: WAC 458-20-169 Religious, charitable, benevolent, nonprofit service organizations, and sheltered workshops.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The rule is needed to help explain Washington taxes to nonprofit organizations that are often exempt from tax under other federal or state tax systems. The rule needs to be amended for statutory changes made for nonprofit organizations (in particular changes in fundraising exemptions and the donation provisions). This interpretive rule provides a source of information for nonprofit organizations in determining what state tax provisions, exemptions and deductions apply to them.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: No other federal or state agencies have the authority to implement the retail, use or state B&O excise taxes.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Ed Ratcliffe, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6126, fax (360) 664-0693, e-mail edr@dor.wa.gov.

Location and Date of Public Meeting: Capitol Plaza Building, 4th Floor, Large Conference Room, 1025 East Union Avenue, Olympia, WA. The meeting will be held November 28, 2000, at 9:30 a.m.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date, TDD 1-800-451-7985 or (360) 570-6176.

October 17, 2000

Claire Hesselholt

Rules Manager

Legislation and Policy Division

Washington State Code Reviser's Office