82.04.4265 - Exemptions -- Comprehensive cancer centers. - Washington Statutes

Exemptions — Comprehensive cancer centers.

(1) This chapter does not apply to amounts received by a comprehensive cancer center to the extent the amounts are exempt from federal income tax.

     (2) For the purposes of this section, "comprehensive cancer center" means a cancer center that has written confirmation that it is recognized by the national cancer institute as a comprehensive cancer center and that qualifies as an exempt organization under 26 U.S.C. Sec. 501(c)(3) as existing on July 1, 2006.

[2005 c 514 § 401.]

Notes: Effective date -- 2005 c 514 §§ 401-403: "Sections 401 through 403 of this act take effect July 1, 2006." [2005 c 514 § 1304.]

Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.