Virginia State Filing Requirements
The key state filings for Virginia nonprofits include the Annual Report with the State Corporation Commission, the Charitable Solicitation Renewal with the Office of Charitable and Regulatory Programs, and the Sales and Use Tax Exemption Renewal with the Department of Taxation.
Required Non-profit Forms
Non-profits in Virginia are required to complete several forms as part of their compliance obligations.
| Filing Requirement | Form/Report | Description | Federal Forms (Required for State Compliance) |
|---|---|---|---|
| Articles of Incorporation | Form SCC819 | Official form to create a Virginia nonprofit nonstock corporation. |
|
| Form 102 | Initial and annual registration for charitable solicitations in Virginia | |
| Sales and Use Tax Exemption Application for Nonprofit Organizations | Form NP-1 | Application for exemption from Virginia sales and use tax | |
| Virginia Department of Taxation Business | Form R-1 | Registration for state tax purposes, such as income tax withholding, sales tax, etc |
State Filing Requirements for Non-Profits
Virginia’s active civic community and supportive environment make it an ideal place to start a nonprofit
To operate legally, you must meet state filing requirements:
- Choose Your Structure – Most nonprofits are formed as nonprofit corporations.
- Name Your Organization – Select a unique name following state rules (check availability via the Virginia State Corporation Commission (SCC) Business Entity Search Portal)
- Appoint a Registered Agent – A Virginia resident or an authorized entity maintaining a physical address in Virginia to receive all legal and tax correspondence on behalf of the organization
- File Formation Documents – File the Articles of Incorporation with the Virginia State Corporation Commission (SCC), accompanied by the statutory filing fee of $75
- Adopt Bylaws & Hold Meetings – Establish bylaws, elect officers, and begin operations with your board.
Tax Exemption Requirements
- To gain tax-exempt status, a nonprofit must meet specific requirements set by the IRS.
- Obtaining an IRS Determination Letter for 501(c) status (most commonly 501(c)(3)) is the critical first step, as it dictates eligibility for Virginia corporate tax benefits.
- Not all nonprofits automatically qualify for the Virginia sales tax exemption. Eligible organizations must apply to the Virginia Department of Taxation for a Certificate of Exemption.
- All 501(c) nonprofits must annually file IRS Form 990, 990-EZ, or 990-N depending on gross receipts and type of organization.
- Applications for Virginia state sales tax exemption must include proof of IRS 501(c)(3) status and may also require submission of organizational documents, such as Articles of Incorporation and Bylaws.
Filing Deadlines for Non-Profit Forms
Adhering to filing deadlines is essential to avoid penalties and maintain compliance.
Below are the key deadlines for non-profit filings in Virginia:
| Secretary of State Deadline | |
|---|---|
| Articles of Incorporation | Due upon establishment of the nonprofit $75 filing fee. |
| Nonstock corporations (nonprofits) are required to file an Annual Report for corporations with the SCC. | Due each year by the last day of the 12th month after incorporation. |
| Department of Business Regulation Deadlines | |
|---|---|
| Charitable Organization Initial Registration | Before soliciting contributions. ($30–$325) |
| Annual Charitable Solicitation Renewal | Annually, by the 15th day of the 5th month after the close of the fiscal year Varies, $100 late fee if missed |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
To operate legally as a non-profit in Virginia, organizations must file the Articles of Incorporation with the Secretary of State and pay the $75 filing fee.
Initial Registration
- File Articles of Incorporation with (Form SCC819) with the Virginia State Corporation Commission (SCC). Filing fee: $75.
- Research IRS Requirements
Ensure Articles and Bylaws include IRS-mandated 501(c)(3) language if pursuing exemption. - Obtain EIN
Apply online with the IRS. - Select a Registered Agent
Must maintain a physical Virginia address to receive legal and tax correspondence on behalf of the organization - Recruit a Board of Directors
Virginia requires at least three directors.
Annual Filing Requirements
- Secretary of State Annual Report
File annually by the last day of the month of incorporation. Fee: $25 - Charitable Organization Registration
Required before soliciting contributions. - Charitable Organization Annual Renewal
Renew annually with VDACS by the 15th day of the 5th month after fiscal year end, aligning with IRS Form 990 deadlines. - IRS Form 990 Series
File annually. - Maintain Records
Corporate records, board meeting minutes, and financial statements must be maintained as required by Virginia nonprofit law.
Simplify Your Filing Process with TaxZerone
TaxZerone is the reliable choice for employers looking for accurate,efficient, and compliant tax and information return filing.
Frequently Asked Questions
1. How do I register a nonprofit in Virginia?
2. Do I need to register as a charity before fundraising?
3. When are annual filings due for a Virginia nonprofit?
SCC Annual Report: Last day of the month of incorporation. ($25 fee)
VDACS Charitable Organization Renewal: 15th day of the 5th month after fiscal year end (aligns with IRS Form 990).
IRS Form 990 Series: 15th day of the 5th month after fiscal year end (May 15 for calendar-year organizations).
4. What fees are associated with charitable registration in Virginia?
Initial registration: $100 (for organizations with prior financial history)
Annual renewal fees: Vary based on gross contributions ($30–$325)
Late fees: $100 for late renewal submissions
5. What records must Virginia nonprofits maintain?
Nonprofits are required to maintain corporate records, board meeting minutes, bylaws, financial statements, and copies of IRS filings (Form 990 series). These documents may be requested by regulators or auditors to ensure compliance with state and federal law
