Title 255 WAC — Historical Society, Washington State

Chapter 255-01 Public records.

Wash. Admin. Code § 255-01-010 Purpose.

The purpose of this chapter is to ensure compliance by the Washington state historical society with the provisions of chapter 27.34 RCW and RCW 42.17.250 through 42.17.348.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-010, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-020 Authority.

The Washington state historical society is authorized by chapter 27.34 RCW to adopt rules under the provisions of the Administrative Procedure Act, chapter 34.05 RCW.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-020, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-030 Description of society's purpose.

The society is a statewide membership organization that provides leadership in public historical education. It collects, preserves, and interprets materials exemplifying the history of the state. The society's mission guides its acquisitions, collections management, exhibitions and publications. To serve the citizens of Washington, the geographic emphasis for the society is the entire state, but for contextual purposes, the history of the northern American West and north Pacific regions, broadly conceived, fall within the scope of the society's concerns. Chronologically, the full sweep of human history in Washington is the society's arena, from initial habitation by the native peoples to the modern era.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-030, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-040 Organization.

The governing board of the society is its board of trustees which consists of officers, trustees and ex-officio members. The elective officers of the society shall be president, vice president for eastern Washington, vice president for western Washington, and treasurer. The director of the society serves as the secretary to the board of trustees. The trustees number not less than twenty and no more than thirty. The governor, secretary of state, superintendent of public instruction and legislators representing each of the four caucuses of the state legislature are ex officio voting members of the board of trustees.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-040, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-050 Election of officers.

Election shall be by mail ballot to all qualified members of the society. Officers and trustees are elected to serve for three years, no more than ten to be elected annually. Trustees shall serve no more than three consecutive three-year terms. A majority of all ballots cast shall be necessary to elect.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-050, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-060 Office hours and location.

The administrative headquarters of the Washington state historical society is located at the Washington State History Museum, 1911 Pacific Avenue, Tacoma, WA 98402, (253) 272-3500. The office is open each day for the transaction of business from 8:00 a.m. to 5:00 p.m., Monday through Friday, excluding legal holidays.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-060, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-070 Public records available.

All public records of the society are available for public inspection and copying pursuant to these rules, except as otherwise provided by RCW 42.17.310.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-070, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-080 Public records officer.

The society’s public records shall be in the charge of the public records officer designated by the executive director. The person so designated shall be located in the office. The public records officer shall be responsible for the following: The implementation of society policy in regard to the release of public records, coordinating the staff in this regard and generally insuring staff compliance with the public disclosure requirements of chapter 42.17 RCW.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-080, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-090 Inspection and copying.

Public records shall be available for inspection and copying from 9:00 a.m. to 5:00 p.m., Monday through Friday, excluding legal holidays.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-090, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-100 Requests for public records.

In accordance with the requirements of chapter 42.17 RCW, stipulating that agencies prevent unreasonable invasion of privacy, protect public records from damage or disorganization and prevent excessive interference with essential functions of the agency, public records may be inspected or copied, or copies of such records may be obtained, by members of the public upon compliance with the following procedures.

(1) A request shall be made in writing and shall be presented to the public records officer, or to another designated member of the staff if the public records officer is not available at the Washington State History Museum, 1911 Pacific Avenue, Tacoma, WA 98402. The request shall include the following information:

(a) The name of the person requesting the record;

(b) The time and date on which the request was made;

(c) The nature of the request;

(d) If the matter requested is referenced within the current index maintained by the public records officer, a reference to the requested records as it is described in such current index;

(e) If the requested matter is not identifiable by reference to the current index, an appropriate description of the record requested.

(2) The public records officer, or staff person assisting the member of the public making the request, will ascertain whether or not the information requested is exempt from public inspection and copying as defined in RCW 42.17.310.

(3) Only after a determination has been made that all or such portion of a public record as is not deleted may be inspected shall such public record or portion thereof be made available for inspection by a member of the public.

(4) In all cases, it shall be the obligation of the public records officer, or staff person to whom the request is made, to:

(a) Locate the specific document(s) request by the member of the public in the most timely manner possible;

(b) Assist the member of the public in appropriately identifying the public record requested;

(c) Protect and otherwise prevent damage to the public record being inspected and copied;

(d) Prevent disorganization of file folders or document containers;

(e) Remain in the company of the member of the public at all times during which a public document is being inspected, and provide the fullest assistance possible;

(f) Prevent excessive interference with the other essential functions of the agency.

(5) Only the staff and trustees of the society may open files to gain access to society records.

(6) No public record of the society may be taken from the premises of the society by a member of the public.

(7) Public inspection of society records shall be done only in such locations as are approved by the public records officer, which locations must provide an opportunity for staff to ensure that no public record of the society is damaged, destroyed, unreasonably disorganized or removed from its proper location or order by a member of the public.

(8) Public records of the society may be copied only on the copying machine of the society unless other arrangements are authorized by the public records officer.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-100, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-110 Copying.

No fee shall be charged for inspection of public records. The society shall charge a fee of ten cents per page for copies of public records and the use of society copy equipment. This charge is the amount necessary to reimburse the society for its actual cost incident to such copying. In the event copies are requested of documents that are oversized or require special handling, the society may increase the per page cost for copying and shall provide a statement of the factors and the manner used to determine the increased cost. If the public records officer deems it more efficient to have the copying done outside of the society, the charges will be based on the actual costs of such outside copying service. For all copying service charges incurred, an invoice will be sent to the requester. Reimbursement is payable within fifteen days of receipt of invoice payable to the Washington state historical society.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-110, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-120 Exemptions.

(1) The society reserves the right to determine that a public record requested in accordance with the procedures outlined in WAC 255-01-100 is exempt under the provisions of RCW 42.17.310.

(2) Pursuant to RCW 42.17.260, the society reserves the right to delete identifying details when it makes available or publishes any public record in any cases where there is reason to believe that disclosure of such details would be an invasion of personal privacy protected by chapter 42.17 RCW. The public records officer will justify such deletion in writing.

(3) All denials of request for public records must be accompanied by a written statement specifying the reason for the denial, including a statement of the specific exemption authorizing the withholding of the record and a brief explanation of how the exemption applies to the withheld record.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-120, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-130 Review of denials of public records requests.

(1) Any person who objects to the denial of a request for a public record may petition for prompt review of such decision by rendering a written request for review. The written request shall specifically refer to the written statement by the public records officer or other staff person which constituted or accompanied the denial.

(2) Immediately after receiving a written request or review of a decision denying a public record, the public records officer or other staff person denying the request shall refer it to the executive director or designee. The executive director shall immediately consider the matter and either affirm or reverse such denial. In any case, the request shall be returned with a final decision, within two days following the written request for review of the original denial. Whenever possible, the executive director or designee shall first consult with the office of the attorney general.

(3) Administrative remedies shall not be considered exhausted until the executive director has returned the petition with a decision or until the close of the second business day following the request for review, whichever occurs first.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-130, filed 3/17/98, effective 4/17/98.

Wash. Admin. Code § 255-01-140 Protection of public records.

Unless approved by the executive director, records shall not be removed from the place designated for their inspection. The public records officer may make reasonable arrangements for ensuring the security of the record(s) during inspections.

History

• Statutory Authority: RCW 43.17.250. WSR 98-07-071, § 255-01-140, filed 3/17/98, effective 4/17/98.

Chapter 255-02 Capital projects fund.

Wash. Admin. Code § 255-02-010 Purpose.

The purpose of the capital projects fund is to support capital needs and facilities of heritage organizations, tribal governments, public development authorities, and local government agencies that interpret and preserve Washington's history and heritage.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-010, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-020 Authority.

The capital projects fund is authorized by RCW 27.34.330.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-020, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-030 Organization.

The fund is administered by the heritage resource center, which is an outreach program of the Washington state historical society.

(1) The director of the heritage resource center shall be the administrator of the fund.

(2) The director of the Washington state historical society and the director of the heritage resource center shall be the authorizing officials for the agency.

(3) There shall be an advisory panel, appointed by the authorizing officials, to determine grant guidelines and review grant applications. The panel shall be comprised of individuals whose expertise can address specific issues.

(a) The panel will meet at least two times per year to review procedures and to evaluate grant applications.

(b) Panel members may be reimbursed for travel expenses.

(c) The advisory panel shall have at least one representative from the Washington museum association, the eastern Washington state historical society, the office of the secretary of state, and the office of archaeology and historic preservation.

(d) Panel members shall refrain from making recommendations if there is a conflict of interest involving an applicant or specific application.

(4) The panel will make recommendations and provide a ranked list of these recommendations to the office of financial management, the office of the governor, and state legislature.

(5) The capital projects fund shall be housed at the Heritage Resource Center, Washington State Historical Society, at 211 West 21st Ave., Olympia WA 98501.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-030, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-040 Definitions.

The following definitions shall apply throughout this title:

(1) "Agency" means the Washington state historical society.

(2) "Applicant" means any nonprofit organization, local government agency, public development authority, or tribe that submits an application to the fund.

(3) "Cash match" is money from the applicant organization or from other sources, which can include grants from foundations, nonstate governmental agencies, individuals, corporations and others.

(4) "Cost share" are those costs, including cash and in-kind, that the applicant will incur from its own resources or from other cooperating organizations to complete the project described in the proposal.

(5) "Heritage organization" is a group whose purpose is to collect, preserve, or interpret history, heritage, and culture.

(6) "Capital heritage project" is any project that involves the physical plant of an organization or the acquisition of property by an organization. (See eligible projects)

(7) "In-kind contributions" are those contributions to a project that are not part of the cash match. They may include contributions of materials and supplies, professional consultation, legal and accounting services, architectural design fees, volunteer time, labor.

(8) "Local government agency" is any city or county agency, or port district. State and federal agencies are not eligible to apply.

(9) "Nonprofit organization" is an organization which has a 501 (c)(3) IRS tax determination by the Internal Revenue Service (IRS) and is incorporated under the nonprofit laws of the state of Washington.

(10) "Total project costs" include the amount sought from the fund and what the applicant will provide as cost share.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-040, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-050 Eligible projects.

Funds may assist in, but will not be limited to, the following types of projects;

(1) Construction of new facilities or improvements to existing facilities.

(2) Purchase, restoration and/or preservation of such fixed assets as historic buildings and structures, historic ships, locomotives, airplanes and other transportation conveyances.

(3) Acquisition of unimproved property for the purpose of construction of a new facility that will have a heritage mission.

(4) Acquisition, protection, stabilization, and/or development of historic or archaeological sites that are culturally or historically significance [significant].

(5) Physical improvement of interior facility spaces for exhibitions, programs, and/or preservation activities. The program does not provide funds for any part of an exhibition or education program.

(6) Construction-related design, architectural, and engineering expenses.

(7) Purchase of equipment when necessary to accomplish the project. Documentation will be required.

(8) Bridge loans, or financing, but only if the loan is obtained after the application is approved for funding by the legislature.

History

• significant].(5) Physical improvement of interior facility spaces for exhibitions, programs, and/or preservation activities. The program does not provide funds for any part of an exhibition or education program.(6) Construction-related design, architectural, and engineering expenses.(7) Purchase of equipment when necessary to accomplish the project. Documentation will be required.(8) Bridge loans, or financing, but only if the loan is obtained after the application is approved for funding by the legislature.[Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-050, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-060 Ineligible projects.

Ineligible projects and costs include:

(1) General facility maintenance, routine repairs, consumable supplies, operating expenses, salaries, or programs.

(2) Equipment not directly related to the project.

(3) Leasing of equipment of automotive vehicles.

(4) Indirect cost reimbursement for administrative functions. The fund also does not allow indirect cost rates to be used as part of a cost share.

(5) Fund-raising expenses

(6) Projects completed prior to the start of the biennium for which funding is made.

(7) Retirement of operational debts nor for construction, facility improvement, or purchase loans that are incurred prior to award date of grant or date of legislative approval.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-060, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-070 Application form.

Application forms shall be available from the agency. Applications shall be sent by direct mail to those who have requested placement on the capital projects fund mail list or to those who request an application. All applications must be completed and submitted in the format prescribed by the agency and must be submitted by the deadline established by the agency.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-070, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-080 Application review process.

The evaluation and review of applications shall be based on the written response and support materials provided in the application. Applications are reviewed initially by the staff of the heritage resource center for eligibility. Once eligibility is determined, applications are then reviewed by a panel that makes funding recommendations.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-080, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-090 Contracting.

Applicants who have been approved for funding will be issued contracts based on a fiscal biennium beginning July 1 and ending June 30.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-090, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-100 Disbursement of funds.

Applicants should be prepared to finance their projects until reimbursed by the agency. Requests for payment shall be made on invoice vouchers provided by the agency.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-100, filed 5/7/98, effective 6/7/98.

Wash. Admin. Code § 255-02-110 Appeal procedure.

There shall be a procedure for applicants to appeal the panel's decisions when there is evidence that information available at the time of the panel's action was, in the opinion of the appellant, either not included in the review or was not clearly understood.

(1) Appeals may not be made based on new information not available at the time of the original decision.

(2) Appeals must be presented in writing to the director of the heritage resource center, outlining the nature of the appeal.

(3) The director, in consultation with the director of the Washington state historical society and the chairperson of the panel, shall reject or accept the appeal.

(4) Upon acceptance of the appeal the director shall notify the panel and arrange a special meeting. The appeal may be presented by the applicant at that time. The appeal must be presented in its entirety at that time and shall be considered final.

(5) The panel shall have five business work days to make a decision on the appeal.

(6) After final panel action on the appeal, the director shall notify the applicant of the decision in writing, within five working days after the date of the decision.

History

• Statutory Authority: RCW 27.34.330. WSR 98-11-005, § 255-02-110, filed 5/7/98, effective 6/7/98.

Chapter 255-30 Washington state historical society—Gifts, grants, conveyances, bequests and devices.

Wash. Admin. Code § 255-30-010 Purpose.

Washington state historical society (society) has the power and authority to accept gifts, grants, conveyances, bequests, of real or personal property or both, whether or not these are held in trust or otherwise. It is also authorized to sell, lease, exchange, invest, or expend the same or the proceeds from rents, profits, and income except as limited by the donor's terms. The society is required by law to adopt rules to:

(1) Govern and protect the receipt and expenditure of the proceeds, rents, profits, and income of all gifts, grants, conveyances, bequests and devices to the society;

(2) Ensure compliance with state and federal laws, rules and regulations, society policies, and professional standards of ethical and donor-centered fund-raising; and

(3) Provide protocols for individuals soliciting or accepting gifts on behalf of the society.

The purpose of these rules is to fulfill the society's legal responsibility to adopt these rules.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-010, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-020 Definitions.

(1) "Bequest" means property or money that an individual promises to give to another person or organization after he or she dies.

(2) "Bond" means an official document in which a government or company promises to pay back an amount of money that it has borrowed and to pay interest for the borrowed money.

(3) "Conveyance" means the transfer or delivery of an item to another, commonly used to describe the transfer of title to land from one person to another by deed.

(4) "Device" means a testamentary disposition of land or realty, a gift of real property by the last will and testament of the donor.

(5) "Washington state historical society" means a 501 (c)(3) corporation and a trustee for the state of Washington pursuant to chapter 27.34 RCW. The society is responsible for collecting, cataloging and preserving objects, manuscripts, sites, photographs and other items that illustrate the cultural, artistic, and natural history of the state and in this capacity operates a state museum, which supports cultural, artistic, and educational activities and performs other responsibilities as required pursuant to RCW 27.34.070.

(6) "Grant" means to legally or formally transfer a possession.

(7) "Personal property" means something that is owned by a person, business or other entity such as goods, money, notes, bonds, stocks, merchandise, furniture, etc. It does not include land, an interest in land, buildings, or items affixed to the land.

(8) "Real property" means land, including all natural resources, and generally whatever is erected or growing upon or affixed to the land including buildings and crops.

(9) "Restricted gift" means an item that is voluntarily conveyed or bestowed to the society without compensation. It may include money, securities, stocks, bonds, negotiable instruments, and real or personal property. The donor imposes conditions of ownership, retention, disposition or use of the item given.

(10) "Security" means an instrument of investment in the form of a document (such as a stock certificate or bond) providing evidence of its ownership.

(11) "Stock" means a share of the value of a company which can be bought, sold, or traded as an investment.

(12) "Trust" means property, real or personal, or money held by some person, firm or corporation for the benefit of the society.

(13) "Unrestricted gift" means an item that is voluntarily conveyed or bestowed to the society without compensation. It may include money, securities, stocks, bonds, negotiable instruments, and real or personal property. The donor does not specify the imposition of any conditions as to the ownership or use of the gift.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-020, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-030 Procedures for accepting gifts.

(1) Donors: The society greatly values its donors and their support of the society. Society staff will treat donors with respect and professionalism. Donors will be acknowledged and thanked for their gifts in writing within a reasonable period of time, generally not to exceed one month.

(2) Donor intent: Society staff and representatives agree to respect and carry out the intentions of the donors whose gifts, grants, conveyances, bequests, or devices have been accepted by the society.

(3) Gift documentation: The society will document the receipt of all gifts.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-030, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-040 Income tax charitable deductions.

Receipts shall be issued for gifts that qualify for income tax charitable deductions.

(1) Cash and checks: Cash and checks may be accepted regardless of the amount. The value of any cash or check gift is its face value. Checks should be written to the Washington State Historical Society or WSHS.

(2) Real or personal property: If the gift is personal or real property the society may document the value of the gift as it was formally appraised or accept the donor's stated value as a good faith estimate. For gifts valued at $5000 or greater the donor must provide an independent professional appraisal.

(3) Life insurance: If the donor named the society as the beneficiary of a new or existing whole life insurance policy, the designation will be recorded as a gift, at its present value, when the gift becomes irrevocable. Alternatively, when the society is named as both beneficiary and irreversible owner of a whole life insurance policy, it will be recorded as a gift.

(4) Charitable remainder trusts, charitable lead trusts, and willed bequests: The income from a trust and/or a willed legacy will be recorded as a gift, at its present value, when a gift becomes irreversible.

(5) Retirement plan beneficiary designations: If a donor designates the society as a beneficiary of his or her retirement plan, it will be recorded as a gift, at its present value, when the gift becomes irreversible/permanent.

(6) Gifts in-kind: These include gifts of time and services. The society will record the donation of time and services, but will not identify a dollar value.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-040, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-050 Donations to the society.

(1) When the society receives a donation, it shall comply with all the rules and regulations related to gift giving for gifts it receives directly. Those rules are found in state, federal and corporate law related to:

(a) State entities and public 501 (c)(3) corporations;

(b) Federal and state laws and regulations that apply to the society as a 501 (c)(3) corporation including, but not limited to, the U.S. Internal Revenue Service Code; and

(c) Professional standards of ethical and donor-centered fund- raising.

(2) The society may hold endowed funds for the long term benefit of the society that are managed by a committee of the board or by an independent investment manager.

(3) Private funds donated directly to the society shall be held consistent with all state rules and regulations governing expenditure of those funds.

(4) Permanently restricted and temporarily restricted funds shall be kept in a separate line account as non-lapsing funds of the society together with earned interest and shall be used in accordance with the directions provided by the donor.

(5) Unrestricted funds shall be retained in the society's general cash account(s). Disbursement shall be made by the executive director in accordance with the board of trustees-approved Society budget.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-050, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-070 Deferred gifts.

(1) The society welcomes and encourages deferred gifts such as:

(a) Charitable remainder trusts;

(b) Charitable lead trusts; and

(c) Testamentary bequests.

(2) Society trustees and staff members shall not serve as an executor (personal representative) for a donor's estate.

(3) Society trustees and staff members shall not serve as trustee or co-trustee on a charitable remainder trust or a charitable lead trust.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-070, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-080 Tangible personal property requirements.

(1) The following requirements apply to tangible personal property that is donated with the intent for the society to sell and do not apply to donations of artifacts for the collection:

(a) Acceptance of personal property is contingent on formal approval of the society's board of trustees. The board may delegate authority for approval with formal action which identifies who has delegated authority, and the limits of any such authority;

(b) Acceptance of property shall not violate any federal, state or local statute or ordinance; and the purposes for which the item is being donated are permissible under the state expenditure rules which apply to donations to the society;

(c) All tangible property shall be valued by the proceeds from the sale or by a qualified appraisal;

(d) The society must be able to dispose of the property within a short time, normally not to exceed six months following the receipt of the gift; and

(e) The society shall adhere to all IRS requirements relating to the disposition of gifts of tangible personal property and shall provide appropriate forms to the donor and IRS where required.

(2) The following requirements apply to tangible personal property that is donated with the intent for the society to maintain:

(a) Acceptance of property shall not violate any federal, state or local statute or ordinance;

(b) The purpose for which the item is being donated shall be permissible under the state expenditure rules which apply to donations to the society;

(c) Acceptance of personal property is contingent on formal approval of the society's board of trustees. The board may delegate authority for approval with formal action which identifies who has delegated authority, and the limits of any such authority.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-080, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-090 Acceptance of artwork.

In addition to the considerations outlined in WAC 256-30-080, prior to the acceptance of art, the society shall comply with the additional requirements of the society's Collections Management Policy and Collecting Policy.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-090, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-100 Acceptance of real estate.

(1) The society may accept gifts of developed or undeveloped real estate. The following requirements apply to the acceptance of real estate:

(a) Acceptance of real estate is contingent on formal approval of the society's board of trustees;

(b) Acceptance of property shall not violate any federal, state or local statute or ordinance;

(c) The purpose for which the property is being donated shall be permissible under the state expenditure rules which apply to donations to the society;

(d) The donor agrees that the property can be sold at the society's discretion;

(e) The donor may be responsible for obtaining and paying for an appraisal of the property. The appraisal must be performed by an independent, qualified appraiser;

(f) The society's board of trustees may require the donor provide an environmental appraisal of any proposed gift of real estate;

(g) The donor may be asked to pay for all or a portion of the following:

(i) Maintenance costs;

(ii) Real estate taxes due prior to date of conveyance;

(iii) Insurance;

(iv) Real estate broker's commission and other costs of sale; and

(v) Preliminary title report costs; and

(h) The property shall be conveyed by warranty deed prior to the execution of any contract of sale by the grantor.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-100, filed 11/20/18, effective 12/21/18.

Wash. Admin. Code § 255-30-120 Acknowledgment—Receipt for gifts.

On delivery of any contribution, the society will, to the best of its ability, provide a written acknowledgment of the receipt of a gift within 30 days.

History

• Statutory Authority: RCW 27.34.070. WSR 18-23-088, § 255-30-120, filed 11/20/18, effective 12/21/18.