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West Virginia

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

Articles of incorporation

Business entity search
 
http://apps.sos.wv.gov/business/corporations/
Additional info
 
Fee: $25
Processing: 20 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
 
http://apps.sos.wv.gov/business/corporations/
Form
 
Link: http://www.sos.wv.gov/business-licensing/AnnualReports/Pages/default.aspx
Due: Annually, by June 30
Fee: $25.00

Charity registration

Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
Not eligible if using a professional fundraiser.
Link:
Due: n/a
Fee: None, to the best of our knowledge
Initial form
 
Link: REGISTRATION STATEMENT OF CHARITABLE ORGANIZATIONS
http://www.sos.wv.gov/business-licensing/charities/Documents/Chr1.pdf
Due: Prior to soliciting funds (unless exempt from filing)
Fee: Varies
Required attachments:

  • Proof of 501(c)(3) status
  • A copy of your most recent 990-series return
  • Any contracts you have with a professional fundraiser
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: REGISTRATION STATEMENT OF CHARITABLE ORGANIZATIONS
http://www.sos.wv.gov/business-licensing/charities/Documents/Chr1.pdf
Due: Annually, by registration anniversary (unless exempt from 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
  • Any contracts you have with a professional fundraiser
  • Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

 
Notes
 
If you raise more than $25,000 in a year, you are required to register with the Tax Department. Registration must be renewed biennially by July 1. More info...

Sales tax exemption

Notes
 
A registered nonprofit (501c3 or 501c4) organization may claim exemption from paying sales tax on their purchases by completing and presenting to their vendor the exemption certificate. They also have to be registered with the State Tax Dept and have a Business Registration Certificate.
Initial form
 
Link: Form F0003
https://tax.wv.gov/Documents/sst/f0003.pdf
Due: n/a
Fee: None, to the best of our knowledge

Tax department

Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
Due: n/a
Initial form (e-file)
 
Link: http://www.business4wv.com/b4wvpublic/default.aspx?pagename=startbusiness
Due: Immediately upon raising in excess of $25,000 (unless exempt from filing)
Fee: Varies
Renewal form (e-file)
 
Link: http://www.business4wv.com/b4wvpublic/default.aspx?pagename=startbusiness
Due: Biennially, by July 1 (unless exempt from filing)
Fee: Varies

Raffle (games of chance)

Filing exemption available!
 
Rule: Raffle receipts of less than $0.00
Must have been in existence for 1 year. Raffle Prize can not exceed $4,000 and raffle can not gross $15,000
Filing information
 
Link: https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistrationBingoAndRaffle.aspx
Due: Before event (unless exempt from filing)
Fee: $0.00-500.00

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