The bill amends existing Washington state tax laws to provide specific tax exemptions for nonprofit organizations that manage interscholastic programs for public and private schools. It clarifies the definition of "fund-raising activity" to include a broader range of activities for these organizations, such as sponsorships, ticket sales, and coaching workshops, as long as the proceeds are used solely to support the nonprofit's mission. Additionally, the bill specifies that "dues" for these organizations can include membership fees and assessments from participating schools or districts, provided that all proceeds are similarly dedicated to supporting the organization.

Furthermore, the bill explicitly states that certain existing tax provisions, specifically RCW 82.32.805 and 82.32.808, do not apply to this act, thereby ensuring that the new exemptions are not subject to those regulations. Overall, the legislation aims to enhance the financial viability of nonprofits involved in interscholastic programs by broadening the scope of tax exemptions available to them.

Statutes affected:
Original bill: 82.04.3651, 82.04.4282