RCW 24.03, et seq., governs Nonprofit Corporations. See also https://www.sos.wa.gov/_assets/charities/Washington%20Nonprofit%20Handbook.pdf. A Nonprofit Corporation represents a legal entity that typically further an ideal or goal rather than in the interests of profit. Many nonprofits serve the public interest, but some engage in private sector activities. To raise funds from the public, the Nonprofit Corporation may need to register with the Charities Program of the Washington Secretary of State. Charitable activities may require additional registration. Contact the Office of the Secretary of State for more information.
The Internal Revenue Service and the State of Washington created a tax exemption for 501(c)(3) organizations that further religious, charitable, scientific, literary, or educational purpose. The Nonprofit Corporation must first form the corporation in Washington.