Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 3 database migrations and 20 fact changes affecting WA.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026WA required attachment: attachment name IRS Form 990 → IRS Form 990: not required; description Do not enclose IRS Form 990, 990-PF, 990-EZ, or audited financial statements with the charity registration. → The Secretary of State does not require a charity's federal tax document (Form 990) with the online registration.; condition description Do not enclose Form 990. A 990-series filer is not required to file a copy with the secretary (RCW 19.09.075(3)). → The Secretary of State does not ask for the federal tax document with the online registration.; source url https://www.sos.wa.gov/_assets/charities/12.10.2020---cft---charities-combined---reg---rereg---renewal.pdf → https://www.sos.wa.gov/corporations-charities/nonprofits-charities/charities/charitable-org-online-filing-instructions/file-charitable-registration-online; source quote replacedMade by: CharityFile operator
- Oct 14, 2026WA required attachment: attachment name IRS Form 990 → IRS Form 990: not required; description Do not enclose IRS Form 990 with the charity renewal. → The Secretary of State does not require a charity's federal tax document (Form 990) with the online renewal.; condition description Do not enclose Form 990. The solicitation report is based on the most recent IRS filing or, if the organization does not file with the IRS, the most recently completed accounting year (WAC 434-120-140(2)(b)). → The Secretary of State does not ask for the federal tax document with the online renewal.; source url https://www.sos.wa.gov/_assets/charities/12.10.2020---cft---charities-combined---reg---rereg---renewal.pdf → https://www.sos.wa.gov/corporations-charities/nonprofits-charities/charities/charitable-org-online-filing-instructions/file-charity-renewal-online; source quote replacedMade by: CharityFile operator
Sep 24, 2026
- Sep 24, 2026WA penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://app.leg.wa.gov/RCW/default.aspx?cite=19.09.275; grade source cite none → RCW 19.09.275Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026WA penalty: risk class misdemeanor → unclassifiedMade by: CharityFile operator
Sep 15, 2026
- Sep 15, 2026WA required attachment: source url none → https://www.sos.wa.gov/_assets/charities/12.10.2020---cft---charities-combined---reg---rereg---renewal.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026WA required attachment: source url none → https://app.leg.wa.gov/WAC/default.aspx?cite=434-120-140; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026WA required attachment: source url none → https://www.sos.wa.gov/_assets/charities/12.10.2020---cft---charities-combined---reg---rereg---renewal.pdf; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026WA required attachment: source url none → https://app.leg.wa.gov/RCW/default.aspx?cite=19.09.075; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026WA deadline rule: due event none → prior to conducting any solicitations
Source: app.leg.wa.gov · send source
“All charitable organizations and commercial fund-raisers must register with the secretary prior to conducting any solicitations.”
Made by: not recorded - Sep 15, 2026WA audit threshold: review threshold 1000000 → none; basis label annual gross revenue averaged over the three preceding accounting years → annual gross revenue averaged over the three preceding completed accounting years; audit is more than $3,000,000 (tier three). The $1,000,000–$3,000,000 tier is public availability of a CPA-prepared IRS 990-series return or an independent CPA audit, not a review filed with the secretary.; source quote replacedMade by: not recorded
- Sep 15, 2026WA penalty: criminal scope organization → bothMade by: not recorded
- Sep 15, 2026WA exemption: description Solicitations on behalf of or in the interest of a specific named individual, class of individuals, or family unit where ALL of the proceeds of the solicitation are given to or expended for the direct benefit of that individual. Per RCW 19.09.081. Common pattern: medical-bill or disaster-relief campaigns for one named person/family. → Appeals for funds on behalf of a specific individual named in the solicitation, but only if all proceeds are given to or expended for the direct benefit of that individual (RCW 19.09.081(2)). Drop class of individuals.; source quote replaced
Source: app.leg.wa.gov · send source
“Appeals for funds on behalf of a specific individual named in the solicitation, but only if all of the proceeds of the solicitation are given to or expended for the direct benefit of that individual.”
Made by: not recorded - Sep 15, 2026WA exemption: requires filing 1 → 0
Source: app.leg.wa.gov · send source
“The application requirements of RCW 19.09.075 do not apply to”
Made by: not recorded - Sep 15, 2026WA fee schedule: revenue min $500,000.01 → $500,000; fee calculation notes Charitable Asset Protection Fee — $50 per year for nonprofit corporations with gross revenue ≥$500,000 per RCW 24.03A.960. This fee is in ADDITION to the $40 charity-renewal fee, and applies to corporate annual reports filed under RCW 24.03A.070. → Charitable asset protection fee $50 per year when total gross revenue in the most recent fiscal year was $500,000 or more (RCW 24.03A.960).
Source: app.leg.wa.gov · send source
“(b) The charitable asset protection fee is fifty dollars per year, reduced to ten dollars if the corporation certifies that its total gross revenue in the most recent fiscal year was less than five hundred thousand dollars.”
Made by: not recorded - Sep 15, 2026WA fee schedule: revenue max $500,000 → $499,999.99; fee calculation notes Charitable Asset Protection Fee — $10 per year for nonprofit corporations with gross revenue <$500,000 per RCW 24.03A.960. This fee is in ADDITION to the $40 charity-renewal fee, and applies to corporate annual reports filed under RCW 24.03A.070. Same RCW 24.03A.960 sets a $50 fee for corporations at or above $500K (separate row). → Charitable asset protection fee $10 per year when total gross revenue in the most recent fiscal year was less than $500,000 (RCW 24.03A.960). $500,000 takes the $50 band. This is a nonprofit-corporation annual-report fee, not a chapter 19.09 charity-renewal fee.; source quote replaced
Source: app.leg.wa.gov · send source
“The charitable asset protection fee is fifty dollars per year, reduced to ten dollars if the corporation certifies that its total gross revenue in the most recent fiscal year was less than five hundred thousand dollars.”
Made by: not recorded - Sep 15, 2026WA required attachment: description Federal annual return → Do not enclose IRS Form 990 with the charity renewal.; is conditional 0 → 1; condition description none → Do not enclose Form 990. The solicitation report is based on the most recent IRS filing or, if the organization does not file with the IRS, the most recently completed accounting year (WAC 434-120-140(2)(b)).Made by: not recorded
- Sep 15, 2026WA required attachment: attachment name Renewal Form → IRS determination letter (if not previously filed); description Annual renewal with updated information → Determination letter from the IRS need not be attached on renewal if it was previously filed.; is conditional 0 → 1; condition description none → Attach only if not previously filed (WAC 434-120-140(2)(b)). The Charity Renewal is the filing, not an attachment.Made by: not recorded
- Sep 15, 2026WA required attachment: description Federal return → Do not enclose IRS Form 990, 990-PF, 990-EZ, or audited financial statements with the charity registration.; is conditional 0 → 1; condition description none → Do not enclose Form 990. A 990-series filer is not required to file a copy with the secretary (RCW 19.09.075(3)).Made by: not recorded
- Sep 15, 2026WA required attachment: attachment name Charitable Organization Registration → IRS determination letter; description Initial registration form → Copy of the IRS letter that granted federal income-tax exemption, when the organization is exempt.; is conditional 0 → 1; condition description none → Attach if the organization is exempt from federal income tax (RCW 19.09.075(1)(f)). The Charity Registration itself is the filing.Made by: not recorded
- Sep 15, 2026WA fee schedule: fee calculation notes $50 late fee per WAC 434-120-042 when annual renewal is not filed by the due date (last business day of 11th month after FYE). → $50 late fee per WAC 434-120-042 when the annual renewal is not filed by the last business day of the 11th month after fiscal year end, plus an additional $50 for each year delinquent, including the current year (WAC 434-120-048(1)).; source url https://app.leg.wa.gov/WAC/default.aspx?cite=434-120-042 → https://app.leg.wa.gov/WAC/default.aspx?cite=434-120-048; source quote replaced
Source: app.leg.wa.gov · send source
“Any entity that fails to renew its registration by its renewal date shall pay the late fee identified in WAC 434-120-042 and an additional late fee for each year delinquent, including the current year it was not registered.”
Made by: not recorded
Applied migrations
May 2026
April 2026
- Apr 29, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.