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Child welfare services

The Department of Social and Health Services (DSHS) contracts with multiple private providers to purchase various child welfare services. DSHS uses a lead-agency model when contracting for child welfare services. Under the lead-agency model, services may be provided directly by the lead agency or through subcontracts and agreements with service providers.

Payments for child welfare services under a government funded program are not subject to B&O tax. Health or social welfare organizations, as well as lead-agencies, should report their gross income under the Service and Other Activities classification of the B&O tax and then take an “Other” deduction with a description such as “Government funded child welfare program.”

References

  • RCW 82.04.431 Health or social welfare organization defined – Conditions for exemption – Health or social welfare services defined
  • RCW 74.13.020 Definitions (child welfare services)