Artistic or cultural organization
Seattle Mun. Code § 5.30.110
in effect5.30.110 - Artistic or cultural organization
The term "artistic or cultural organization" means an organization that is organized and operated exclusively for the purpose of providing "artistic or cultural exhibitions, presentations, or performances or cultural or art education programs," as defined in subsection 5.30.110.B, for viewing or attendance by the general public. The organization must be:
A. A nonprofit corporation under chapter 24.03A RCW that meets all of the following criteria:
1. The organization must be managed by a governing board of not less than eight individuals none of whom is a paid employee of the organization or by a corporation sole under chapter 24.12 RCW.
2. No part of the organization's income may be paid directly or indirectly to its members, stockholders, officers, directors, or trustees except in the form of services rendered by the organization in accordance with its purposes and bylaws.
3. Salary or compensation paid to its officers and executives must be only for actual services rendered, and at levels comparable to the salary or compensation of like positions within the state.
4. Assets of the organization must be irrevocably dedicated to the activities for which the exemption is granted and, on the liquidation, dissolution, or abandonment by the organization, may not inure directly or indirectly to the benefit of any member or individual except a non-profit organization, association, or corporation which also would be entitled to the exemption.
5. The organization must be duly licensed or certified when licensing or certification is required by law or regulation.
6. The amounts received that qualify for exemption must be used for the activities for which the exemption is granted.
7. Services must be available regardless of any protected class covered by the definition of "discrimination" in Section 14.06.020.
B. The term "artistic or cultural exhibitions, presentations, or performances or cultural or art education programs" is limited to:
1. An exhibition or presentation of works of art or objects of cultural or historical significance, such as those commonly displayed in art or history museums;
2. A musical or dramatic performance or series of performances;
3. An educational seminar or program, or series of such programs, offered by the organization to the general public on an artistic, cultural, or historical subject.
([Renumbered from 5.30.020.D]; Ord. 126767, § 5, 2023; Ord. 123063, § 2, 2009 [cross-reference correction and other cleanup]; Ord. 121266, § 10, 2003; Ord. 120668, § 3, 2001.)
Source: City of Seattle, Seattle Municipal Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wa/seattle/codes/municipal_code?nodeId=TIT5REFITA_SUBTITLE_IGERE_CH5.30DE_5.30.110ARCUORFetched: 11/1/2026