West 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 clients.
| http://apps.sos.wv.gov/business/corporations/ |
| Fee: | $25 |
| Processing: | 20 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
Notes
Business entity search
Form
| 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: | http://www.sos.wv.gov/business-licensing/AnnualReports/Pages/default.aspx |
| Due: | Annually, by June 30 |
| Fee: | $25.00 |
Charity registration
Filing exemption available!
Initial form
Renewal form
| 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 http://www.sos.wv.gov/business-licensing/charities/Documents/Chr1.pdf |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | Varies: $15, $50 (over $1000000) |
Required attachments:
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| 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:
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Income/franchise tax exemption
Automatic with valid 501(c)(3) 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
Notes
Initial form
| 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
Filing exemption available!
Initial form (e-file)
Renewal form (e-file)
| 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 |
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.
| 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 |