Wash. Rev. Code » Title 11 · Chapter 11.110
Revised Code of Washington

Wash. Rev. Code § 11.110.051 (2026)

✓ current as of May 2026
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(1) Except as provided in subsection (2) of this section, a trustee, as defined by RCW 11.110.020, must register with the secretary of state if, as to a particular charitable trust:
(a) The trustee holds assets in trust, invested for income-producing purposes, exceeding a value established by the secretary of state by rule;
(b) Under the terms of the trust all or part of the principal or income of the trust can or must currently be expended for charitable purposes; and
(c) The trust instrument does not require the distribution of the entire trust corpus within a period of one year or less.
(2) A trustee of a trust, in which the only charitable interest is in the nature of a remainder, is not required to register during any life estate or other term that precedes the charitable interest. This exclusion from registration applies to trusts which have more than one noncharitable life income beneficiary, even if the death of one such beneficiary obligates the trustee to distribute a remainder interest to charity.
(3) A trustee of a charitable trust that is not required to register pursuant to this section is subject to all requirements of this chapter other than those governing registration and reporting to the secretary of state.
[ 1997 c 124 s 1.]
Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2002–2026 · leading case: Lundberg v. Coleman, 60 P.3d 595 (Wash. Ct. App. 2002).
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Lundberg v. Coleman, 60 P.3d 595 (Wash. Ct. App. 2002). “is registered as a charitable trust with the Office of the Secretary of State as required by RCW 11.110.051, or if the foundation followed other requirements of the charitable *600 trust act.”
In re Breast Cancer Prevention Fund, 574 B.R. 193 (Bankr. W.D. Wash. 2017). “020, must register with the SOS under certain conditions, none of which have been shown to apply to BCPF See RCW 11.110.051(1). Moreover, even if BCPF should have registered as a trustee, it would be illogical for a trustee to be able to avoid application of the entire statute…”
In Re The Complex Litig. Div. Of Wa Ag (Wash. Ct. App. 2026). · cites it 2× “5 RCW 11.110.051. The AGO convincingly argues that acts of involvement in sexual abuse can never be done in good faith.”
— Wash. Rev. Code § 11.110.051(1) — 1 case
In re Breast Cancer Prevention Fund, 574 B.R. 193 (Bankr. W.D. Wash. 2017). “020, must register with the SOS under certain conditions, none of which have been shown to apply to BCPF See RCW 11.110.051(1). Moreover, even if BCPF should have registered as a trustee, it would be illogical for a trustee to be able to avoid application of the entire statute…”
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