Washington
Overall Free to Give Index 3.18/10
Rank 48th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 3.18 48th
Broad Policy Environment 3.40 47th
Nonprofit Freedom 4.64 34th
Donor Confidence 1.50 48th

Highlights

  • Very weak broad policy environment: Washington ranks 47th in the Broad Policy Environment, with restrictive licensing rules, an unfavorable tax climate, and below-average economic freedom.
  • Heavy administrative and fee burdens: The state requires registration and annual renewal, annual audits, high fees and extensive reporting requirements, contributing to its 34th-place ranking in Nonprofit Freedom.
  • Poor donor and asset protections: Washington ranks 48th in Donor Confidence, offering no donor privacy protections, no donor standing, no general sales tax exemption, very weak UPMIFA safeguards, and no support for DAFs, leaving charitable assets and donor intent with limited protection.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 1.83
1B. Tax Competitiveness (rescaled 0 to 10) 2.03
1C. EFNA (0 to 10) 6.34

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $60.00
Minimum Registration Fee $60.00
Top Incorporation Fee $80.00
Minimum Incorporation Fee $40.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $60.00
Minimum Annual Fee $20.00
Requires Additional Corporate Filings Yes
Other Fees $60.00
Tiered Fee Structure Yes
Overlapping Regulators Yes

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $300.00
Paid Solicitor Renewal Fee $225.00
Surety Bond for Professional Fundraisers $25,000.00
Are Paid Solicitors Required to Report to the State in Order to Start Fundraising? Yes
Fundraising Consultant Registration Required No
Annual Financial Reporting by Commercial Fundraisers Required Yes
Must File Contracts Between Charities and Commercial Fundraisers Contracts required but not filed with state
Individual Solicitors Employed by Professional Fundraisers Must Register Separately? No

2D. General Audit threshold (revenue)

General Audit threshold (revenue) $3,000,000.00

3. Donor Confidence

3A. State has Never Introduced Disclosure No
3B. State has Privacy Law No
3C. State gives Donors Standing No
3D. State has UPMIFA Protections Yes (very weak)
3E. Donations are Generally Deductible Yes
3F. General Sales Tax Exemption No
3G. State has Never Proposed DAF Restrictions No
3H. New Regulations Require Legislative Approval No