2013 Revised Code of Washington
Title 24 - CORPORATIONS AND ASSOCIATIONS (NONPROFIT)
24.40 Tax reform act of 1969, state implementation -- Not for profit corporations.
24.40.010 Application.
RCW 24.40.010 Application.
This chapter shall apply to every not for profit corporation to which Title 24 RCW applies, and which is a "private foundation" as defined in section 509 of the Internal Revenue Code of 1954, and which has been or shall be incorporated under the laws of the state of Washington after December 31, 1969. As to any such corporation so incorporated before January 1, 1970, this chapter shall apply only for its federal taxable years beginning after December 31, 1971.
[1971 c 59 ยง 2.]
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