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2018 Revised Code of Washington
Title 24 - CORPORATIONS AND ASSOCIATIONS (NONPROFIT)
24.40 Tax reform act of 1969, state implementation—Not for profit corporations.
24.40.030 Articles of incorporation deemed to contain provisions for distribution.
Universal Citation: WA Rev Code § 24.40.030 (2018)
RCW 24.40.030 Articles of incorporation deemed to contain provisions for distribution.
The articles of incorporation of every corporation to which this chapter applies shall be deemed to contain a provision requiring such corporation to distribute, for the purposes specified in its articles of incorporation, for each taxable year, amounts at least sufficient to avoid liability for the tax imposed by section 4942(a) of the Internal Revenue Code of 1954.
[ 1971 c 59 § 4.]
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