State filing requirements for Virginia.

Please refer to your local statutes for the most up-to-date requirements.

Sections
Articles of incorporation
While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your volunteers from personal liability. Sample articles of incorporation are available to our members.
Business entity search
 
https://cis.scc.virginia.gov/
Form (e-file)
 
Link: https://cis.scc.virginia.gov/
Additional info
 
Fee: $75
Processing: 5 business days (estimate)
Signatures: Original signature required
Corporate annual report
Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://cis.scc.virginia.gov/
Form (e-file)
 
Link: https://cis.scc.virginia.gov/
Due: Annually, by incorporation anniversary date
Fee: $25.00
Charity registration
Filing exemption available!
 
Rule: If your organization is directly affiliated with a school, you are exempt from registering as a charity.
Link: VIRGINIA EXEMPTION APPLICATION FOR A CHARITABLE OR CIVIC ORGANIZATION - FORM 100
http://www.vdacs.virginia.gov/pdf/oca100exemption.pdf
Due: Prior to soliciting funds
Fee: $10.00
Initial form
 
Link: Form 100 (if contributions less than $5,000)
http://www.vdacs.virginia.gov/pdf/oca100exemption.pdf

Form 102 (contributions over $5,000)
http://www.vdacs.virginia.gov/pdf/oca102registrationstatement.pdf
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $100
Required attachments:

  • Proof of 501(c)(3) status
  • A listing of current officers with names and addresses
  • Copy of all signed contracts between your organization and any professional fundraisers
  • Newly formed organizations shall file a board approved budget of anticipated revenues and expenses for the current year
  • Certificate of Incorporation
  • Articles of Incorporation
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: Form 100 (if contributions less than $5,000)
http://www.vdacs.virginia.gov/pdf/oca100exemption.pdf

Form 102 (contributions over $5,000)
http://www.vdacs.virginia.gov/pdf/oca102registrationstatement.pdf
Due: Annually, by same day as 990 (15th day of 5th month after fiscal year end) (unless exempt from filing)
Fee: $100
Required attachments:

  • Proof of 501(c)(3) status
  • A listing of current officers with names and addresses
  • Copy of all signed contracts between your organization and any professional fundraisers
  • Newly formed organizations shall file a board approved budget of anticipated revenues and expenses for the current year
  • Certificate of Incorporation
  • Articles of Incorporation
  • Thoroughly check form instructions for any additional required documents
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
 
Sales tax exemption
Initial form (e-file)
 
Link: Virginia Department of Taxation
https://www.npo.tax.virginia.gov/VTOL_External_Entity/NPOLogin.xhtml
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • A copy of your most recent 990 series return
  • Thoroughly check form instructions for any additional required documents
Renewal form (e-file)
 
Link: Virginia Department of Taxation
https://www.npo.tax.virginia.gov/VTOL_External_Entity/NPOLogin.xhtml
Due: 5 years from the date of the original filing.
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • A copy of your most recent 990 series return
  • Thoroughly check form instructions for any additional required documents
Tax department
Not required for Virginia.
Raffles (games of chance)
Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.
Filing information
 
Link: http://www.vdacs.virginia.gov/food-charitable-gaming.shtml
Due: Before event
Fee: $200.00
renosi
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