{"data":{"id":"us-wa/rcw-82.04.4264","jurisdiction":"us-wa","citation":"RCW 82.04.4264","heading":"Exemptions—Nonprofit assisted living facilities—Room and domiciliary care.","body":"(1) This chapter does not apply to amounts received by a nonprofit assisted living facility licensed under chapter 18.20 RCW for providing room and domiciliary care to residents of the assisted living facility.\n(2) As used in this section:\n(a) \"Domiciliary care\" has the meaning provided in RCW 18.20.020.\n(b) \"Nonprofit assisted living facility\" means an assisted living facility 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 24.03A RCW, is operated as part of a nonprofit hospital, or is operated as part of a public hospital district.","path":["Title 82","Chapter 82.04"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.04.4264","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T01:35:58Z","sha256":"c175c85e426d3ed8a21c691ea80fdbd012de5d08c16ed7b867e374b3156b42be","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.04.4263","next":"us-wa/rcw-82.04.4265"},"notice":"GroundRules: Original legal text. Not legal advice."}