Virginia

State filing requirements for Virginia.

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

Sections

Articles of Incorporation
Corporate Annual Report
Charity Registration
Income/Franchise Tax Exemption
Sales Tax Exemption
Tax Department
Raffles (games of chance)

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your staff, officers, volunteers, etc. from personal liability. Sample articles of incorporation are available to our clients.

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

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