WA SB6349

Expands the definition of "fund-raising activity" for nonprofit organizations that exclusively manage interscholastic programs for public and private schools to include sponsorships, ticket sales, radio/television broadcasting rights sales, and coaching workshops

Requires all amounts received from these expanded fund-raising activities to be used solely to support the nonprofit organization to qualify for the tax exemption

Expands the definition of "dues" that can be deducted from business and occupation tax to include membership fees, assessments, and similar amounts received from participating schools or school districts for interscholastic program nonprofits

Amends RCW 82.04.3651 and RCW 82.04.4282 to provide these tax exemptions

Exempts this act from tax preference performance statement requirements under RCW 82.32.805 and 82.32.808