Washington § 82.04.4271 Deductions—Membership fees and certain service fees by nonprofit youth organization.

Washington Statutes

§ 82.04.4271 — Deductions—Membership fees and certain service fees by nonprofit youth organization.

Washington § 82.04.4271

Title 82EXCISE TAXES

Ch. 82.04BUSINESS AND OCCUPATION TAX

This text of Washington § 82.04.4271 (Deductions—Membership fees and certain service fees by nonprofit youth organization.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.04.4271 (2026).

Text

In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization:

(1)As membership fees or dues, irrespective of the fact that the payment of the membership fees or dues to the organization may entitle its members, in addition to other rights or privileges, to receive services from the organization or to use the organization's facilities; or

(2)From members of the organization for camping and recreational services provided by the organization or for the use of the organization's camping and recreational facilities. For purposes of this section: "Nonprofit youth organization" means a nonprofit organization engaged in character building of youth which is exempt from property tax under RCW 84.36.030 .

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In computing tax due under this chapter, there may be deducted from the measure of tax all amounts received by a nonprofit youth organization:

(1) As membership fees or dues, irrespective of the fact that the payment of the membership fees or dues to the organization may entitle its members, in addition to other rights or privileges, to receive services from the organization or to use the organization's facilities; or

(2) From members of the organization for camping and recreational services provided by the organization or for the use of the organization's camping and recreational facilities.

For purposes of this section: "Nonprofit youth organization" means a nonprofit organization engaged in character building of youth which is exempt from property tax under RCW 84.36.030 .