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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">FYI, if the entity is exempt as a 501(c), it does not have to report.<o:p></o:p></span></p>
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<b><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">L. 1. What are the criteria for the tax-exempt entity exemption from the beneficial ownership information reporting requirement?<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-left:.5in;background:white"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#333333">An entity qualifies for the tax-exempt entity exemption if any of the following four criteria apply:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Aptos",sans-serif;color:black">(1) The entity is an organization that is described in section 501(c) of the <a href="https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf" target="_blank"><span style="color:#046B99">Internal
Revenue Code of 1986</span></a> (Code) (determined without regard to section 508(a) of the <a href="https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf" target="_blank"><span style="color:#046B99">Code</span></a>) and exempt
from tax under section 501(a) of the <a href="https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf" target="_blank"><span style="color:#046B99">Code</span></a>.</span><span style="font-size:12.0pt;font-family:"Aptos",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Aptos",sans-serif">(2) The entity is an organization that is described in section 501(c) of the <a href="https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf" target="_blank"><span style="color:#046B99">Code</span></a>,
and was exempt from tax under section 501(a) of the <a href="https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf" target="_blank"><span style="color:#046B99">Code</span></a>, but lost its tax-exempt status less than 180 days
ago.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Aptos",sans-serif;color:black">(3) The entity is a political organization, as defined in section 527(e)(1) of the <a href="https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf" target="_blank"><span style="color:#046B99">Code</span></a>,
that is exempt from tax under section 527(a) of the <a href="https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf" target="_blank"><span style="color:#046B99">Code</span></a>.</span><span style="font-size:12.0pt;font-family:"Aptos",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Aptos",sans-serif">(4) The entity is a trust described in paragraph (1) or (2) of section 4947(a) of the <a href="https://www.govinfo.gov/content/pkg/USCODE-2011-title26/pdf/USCODE-2011-title26.pdf" target="_blank"><span style="color:#046B99">Code</span></a>.<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060;mso-ligatures:standardcontextual">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060;mso-ligatures:standardcontextual">ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com"><span style="color:#002060">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:#002060">www.mbaesq.com</span></a><b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060;mso-ligatures:standardcontextual">CONFIDENTIALITY NOTICE<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060;mso-ligatures:standardcontextual">This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the
attorney-client privilege, work product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Bryce Dille<br>
<b>Sent:</b> Friday, November 1, 2024 9:57 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Corporate Transparency Act<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Homeowners associations are not 501()(3) Entities and therefore are required to register in fact the National Association of homeowners associations has gone to court and tried to get a temporary injunction to restrain the registration
of all associations which the court declined to issue therefore for the time being they are required to register under the act although there are multiple challenges by business associations as well as the homeowners associations to the constitutionality of
the legislation but none of those cases will be heard until after the registration date so if you fail to register and the constitutionality of the statute is upheld then potentially you are at risk for the fines another penalties imposed for failure to register.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Bryce H. Dille<o:p></o:p></p>
<p class="MsoNormal">Dille Law, PLLC<o:p></o:p></p>
<p class="MsoNormal">1800 Cooper Point Road SW Bldg 11<o:p></o:p></p>
<p class="MsoNormal">Olympia, WA 98502<o:p></o:p></p>
<p class="MsoNormal">Office: 360-350-0270<o:p></o:p></p>
<p class="MsoNormal">Cell: 253-579-5561<o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Times New Roman",serif;color:red">PLEASE NOTE:
</span></b><span style="font-family:"Times New Roman",serif;color:red">our new address above.</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><b><u><span style="color:red"><o:p><span style="text-decoration:none"> </span></o:p></span></u></b></p>
<p class="MsoNormal"><b><u><span style="color:red">** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**<o:p></o:p></span></u></b></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><img border="0" width="147" height="39" style="width:1.5312in;height:.4062in" id="yiv4204109992_x005f_x0000_i1027" src="cid:image001.png@01DB2C66.86BEA910" alt="R_Alan_Swanson-WH-200"></span><o:p></o:p></p>
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<p class="MsoNormal">This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this matter is transmitted to you in error, please notify the sender immediately. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Business Entity Creation and Management, Business, Government and Tax Law, Real Estate and Land Use, Residential, Commercial and Condominium Development Real Estate and Commercial Transactions & Closings, Including Performing Services as
IRS Section 1031 Exchange Facilitator Estate Planning, including Wills and Trusts, and Probate Administration Representation Homeowners/Condominium Association Real Estate Developments Real Property Foreclosures and Forfeitures.<o:p></o:p></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Douglas Scott<br>
<b>Sent:</b> Friday, November 1, 2024 7:59 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Corporate Transparency Act<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I was informed that if a company is exempt under IRS Code section 501 (c), such as a non profit company, then they are exempt from reporting under the CTA. <o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:13.5pt;font-family:"Open Sans",sans-serif;color:#6E8F94">DOUGLAS W. SCOTT</span></b><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">Rainier Legal Advocates|LLC</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">465 Rainier Blvd. N., Suite C </span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">Issaquah, Washington 98027 </span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">425.392.8550 (tel)</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia",serif">425.392.2829 (fax)</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.rainieradvocates.com_&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=ZjJT61sMYHYXW1a7W0qvaz-zO3o_Ea2RRxXvW5Yr3-0&m=hYRLstVp-S9LSy22s7BBIGbHDYFrr5Dk3IGtAUJyPp8XkCq6UE2ZWHuDqr152MmG&s=rH-m5QiTedKdKd6Na2WyV9mRML4brMHYbOxyPBZDU74&e=" target="_blank"><span style="font-family:"Georgia",serif;color:#1155CC">www.rainieradvocates.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal">On Thu, Oct 31, 2024 at 2:36 PM Randy Boyer <<a href="mailto:randyedlynlaw@gmail.com">randyedlynlaw@gmail.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal">Listmates,<o:p></o:p></p>
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<p class="MsoNormal">This new Act is causing havoc with HOAs. The law is not clear on who are the parties that need to disclose. Some say Board members, some attorney state that it could be interpreted as al Owners in the HOA. The law requires personal information
including drivers licenses, etc. It is hard enough to get owners to serve as a Board Member. I am now seeing many small developments not having an HOA at all. Primarily in Seattle who does not require HOAs on most short plats.<o:p></o:p></p>
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<p class="MsoNormal">State law, though, requires all subdivisions and condos to have an HOA. To be required to file under CTA the HOA has to be filed with the Secretary of State. Is anyone considering forming an unincorporated HOA to avoid CTA. In the past
I have always had filed HOA in order to reduce individual liability to property owners. I don’t think RCW 64.90 requires the HOA to be filed but many lenders want so see that. In subdivision many jurisdictions require to see the HOA filed.<o:p></o:p></p>
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<p class="MsoNormal">I am just looking to see if a way can be found to not have HOAs file under the CTA. I heard there might be a bill in Congress to exempt HOA, but who knows if that will get any traction.<o:p></o:p></p>
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<p class="MsoNormal">Randy<o:p></o:p></p>
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<p class="MsoNormal"><b><u><span style="font-family:"Corbel",sans-serif;color:#004B85">Randy M. Boyer ______</span></u></b><span style="font-family:"Corbel",sans-serif;color:#1F497D"><br>
</span><span style="font-family:"Corbel",sans-serif;color:#333333">Attorney, </span><span style="font-size:10.5pt;font-family:"Cambria",serif;color:black">WSBA# 8665</span><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:#333333">Law Office of Randy M. Boyer, Inc. P.S. </span><span style="font-family:"Corbel",sans-serif;color:#1F497D"><br>
7017 196th St. S.W. Lynnwood, Washington 98036<br>
</span><span style="font-family:Wingdings;color:#999999">(</span><span style="color:#999999"> </span><span style="font-family:"Corbel",sans-serif;color:#1F497D">425.712.3107</span><span style="font-family:"Corbel",sans-serif;color:#A1784D">| </span><span style="color:#1F497D"> Fax </span><span style="font-family:"Corbel",sans-serif;color:#1F497D">425.778.2274<br>
</span><span style="font-size:10.5pt">mail to:<u> </u><a href="mailto:randyedlynlaw@gmail.com" target="_blank">randyedlynlaw@gmail.com</a></span><o:p></o:p></p>
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