State Codes and Statutes
Statutes > Washington > Title-82 > 82-04 > 82-04-4264Exemptions — Nonprofit boarding homes — Room and domiciliary care.
(1) This chapter does not apply to amounts received by a nonprofit boarding home licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the boarding home.
(2) As used in this section:
(a) "Domiciliary care" has the meaning provided in RCW 18.20.020.
(b) "Nonprofit boarding home" means a boarding home that is operated as a religious or charitable organization, is exempt from federal income tax under 26 U.S.C. Sec. 501(c)(3), is incorporated under chapter 24.03 RCW, is operated as part of a nonprofit hospital, or is operated as part of a public hospital district.
[2005 c 514 § 301.]
Notes: Effective date -- 2005 c 514: See note following RCW 83.100.230.
Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.
