State filing requirements for West Virginia.
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
| http://apps.sos.wv.gov/business/corporations/ |
| Link: | https://onestop.wv.gov/b4wvpublic/default.aspx |
| Fee: | $25 |
| Processing: | 5-10 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| http://apps.sos.wv.gov/business/corporations/ |
| Link: |
Online Business Registration System https://onestop.wv.gov/B4WVPublic/ |
| Due: | Annually, by June 30 |
| Fee: | $25.00 |
Charity registration
| 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 |
| Link: |
REGISTRATION STATEMENT OF
CHARITABLE ORGANIZATIONS https://sos.wv.gov/FormSearch/Business/Charities/CHR-1.pdf |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | Varies: $15, $50 (over $1000000) |
Required attachments:
|
|
| Link: |
REGISTRATION STATEMENT OF
CHARITABLE ORGANIZATIONS https://sos.wv.gov/FormSearch/Business/Charities/CHR-1.pdf |
| Due: | Annually, by registration anniversary (unless exempt from filing) |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Income/franchise tax exemption
| 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
| 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. |
| Link: |
Form F0003 https://tax.wv.gov/Documents/sst/f0003.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Tax department
| Rule: | Gross receipts of less than $25,000.00 |
| Due: | n/a |
| 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 |
| Link: | http://www.business4wv.com/b4wvpublic/default.aspx?pagename=startbusiness |
| Due: | Biennially, by July 1 (unless exempt from filing) |
| Fee: | Varies |
Raffles (games of chance)
| 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 |
| Link: | https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistrationBingoAndRaffle.aspx |
| Due: | Before event (unless exempt from filing) |
| Fee: | $0.00-500.00 |
QuickStart Guide
Congratulations! You've inherited a nonprofit. Now what? Don't suffer from a failure to launch. Let us help you to get this ship off the ground.
Sign up for offers and announcements to get a free PDF version of our QuickStart Guide to print and share.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply. See the RENOSI, Inc. Privacy Policy for additional information.
Opt out at any time by clicking the unsubscribe link in one of our emails. If your email is associated with an existing client account, it will be automatically excluded from any non-client communications.
