82.04.4264 - Exemptions -- Nonprofit boarding homes -- Room and domiciliary care.

Exemptions — 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.