Does a Washington Nonprofit Need an Audit?
Washington requires an independent third-party audit once a registered charitable organization averages more than $3 million in annual gross revenue over the three preceding completed accounting years.
Data as of Sep 20, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Washington nonprofit need an audit?
Washington requires an independent third-party audit once a registered charitable organization averages more than $3 million in annual gross revenue over the three preceding completed accounting years.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State law — audit (tier three) | more than $3 million in annual gross revenue averaged over the three preceding, completed accounting years | Tier three. Charitable organizations with more than three million dollars in annual gross revenue averaged over the three preceding, completed accounting years must, in addition to the reporting requirements in RCW 19.09.075, obtain an independent, third-party audit of its financial records for the preceding accounting year. | $3,000,000 | RCW 19.09.541(3) | Last verified: 2026-09-20 |
| State law — Form 990 or audit (tier two) | more than $1 million and up to $3 million in annual gross revenue averaged over the three preceding, completed accounting years | Tier two. Charitable organizations with more than one million dollars and up to three million dollars in annual gross revenue averaged over the three preceding, completed accounting years must, in addition to the reporting requirements in RCW 19.09.075, make one of the following financial reporting requirements available to the public upon request, or accessible to the public on the internet: (a) The federal financial reporting form (990, 990PF, 990EZ, 990T) the organization normally files with the IRS ...; or (b) An audited financial statement. | $1,000,000 | RCW 19.09.541(2) | Last verified: 2026-09-20 |
Who enforces this in Washington?
The first rule in the table comes from RCW 19.09.541(3). Check that source for the Washington office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Washington nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Washington nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Washington nonprofit need an audit?
Washington requires an independent third-party audit once a registered charitable organization averages more than $3 million in annual gross revenue over the three preceding completed accounting years.