Virginia
Please refer to your local statutes for the most up-to-date requirements.
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.
https://cis.scc.virginia.gov/ |
Fee: | $75 |
Processing: | 5 business days (estimate) |
Signatures: | Original signature required |
Corporate annual report
Notes
Business entity search
Form (e-file)
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
https://cis.scc.virginia.gov/ |
Link: | https://cis.scc.virginia.gov/ |
Due: | Annually, by incorporation anniversary date |
Fee: | $25.00 |
Charity registration
Filing exemption available!
Initial form
Renewal form
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 |
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:
|
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:
|
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Initial form (e-file)
Renewal 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:
|
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:
|
Tax department
Not required for Virginia.
Raffle (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.
Link: | http://www.vdacs.virginia.gov/food-charitable-gaming.shtml |
Due: | Before event |
Fee: | $200.00 |