Virginia

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

Articles of incorporation

Business entity search
 
https://sccefile.scc.virginia.gov/
Additional info
 
Fee: $75
Processing: 18 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://sccefile.scc.virginia.gov/
Form (e-file)
 
Link: https://sccefile.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: Varies
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: Varies
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

 

Sales tax exemption

Initial form
 
Link: http://www.tax.virginia.gov/site.cfm?alias=SUTExemption
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
 
Link: http://www.tax.virginia.gov/site.cfm?alias=SUTExemption
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

Raffle (games of chance)

Filing information
 
Link: http://www.vdacs.virginia.gov/food-charitable-gaming.shtml
Due: Before event
Fee: $200.00

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