Concerning tax exemptions for nonprofit organizations that manage interscholastic programs for public and private schools.

This bill expands tax exemptions for nonprofits managing school sports programs in Washington. It clarifies that income from activities like ticket sales, sponsorships, and school membership fees counts as tax-exempt "fund-raising" for these organizations. The exemption applies specifically to nonprofits serving both public and private schools, ensuring all revenue from these activities remains tax-free. This change modifies Washington's tax code to explicitly include these program-related funds under existing exemption rules.