West Virginia State Filing Requirements
The key state filings for West Virginia nonprofits include the Annual Report with the Secretary of State, the Charitable Solicitation Registration and Renewal with the Charitable Organizations Division, and the Sales and Use Tax Exemption Application with the West Virginia State Tax Department
Required Non-profit Forms
Non-profits in West 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 CD-1NP | Official form to create a West Virginia nonprofit nonstock corporation. |
|
| Registration Statement for Charitable Organization |
| Initial and annual registration for charitable solicitations in West Virginia | |
| Annual Report | Annual Report | ||
| Sales and Use Tax Exemption Application for Nonprofit Organizations | Form F0003 | Registration for state tax purposes, such as income tax withholding, sales tax, etc |
State Filing Requirements for Non-Profits
West 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 WV Secretary of State).
- Appoint a Registered Agent – A West Virginia resident or an authorized entity maintaining a physical address in the state to receive all legal and tax correspondence on behalf of the organization.
- File Formation Documents – File the Articles of Incorporation with the West Virginia Secretary of State, accompanied by the statutory filing fee of $25
- 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 West Virginia corporate tax benefits.
- Not all nonprofits automatically qualify for the West Virginia sales and use tax exemption. Eligible organizations must apply to the West Virginia State Tax Department for a Certificate of Exemption (Form F0003).
- 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 West Virginia’s sales and use 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 West Virginia:
| Secretary of State Deadline | |
|---|---|
| Articles of Incorporation | Due upon establishment of the nonprofit Filing fee: $25 |
| Nonprofit Annual Report | File annually by June 30 year. Filing fee: $25. |
| Department of Business Regulation Deadlines | |
|---|---|
| Charitable Organization Initial Registration | Before soliciting contributions. Filing fee: $15–$50 |
| Annual Charitable Solicitation Renewal | File annually on the anniversary Varies, ($15–$50) |
| 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 West Virginia, organizations must file the Articles of Incorporation with the Secretary of State and pay the $25 filing fee.
Initial Registration
- File Articles of Incorporation Submit Form CD-1NP to the West Virginia Secretary of State
- 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 West Virginia’s address to receive legal and tax correspondence on behalf of the organization - Recruit a Board of Directors
West Virginia requires at least three directors
Annual Filing Requirements
- Secretary of State Annual Report
File annually by June 30. Fee: $25 - Charitable Organization Registration
Required before soliciting contributions Filing fee: $15–$50. - Charitable Organization Annual Renewal
Renew annually on the anniversary of initial registration with the Secretary of
State – Charitable Organizations Division - IRS Form 990 Series
File annually by the 15th day of the 5th month after the fiscal year ends - Maintain Records
Corporate records, board meeting minutes, and financial statements must be maintained as required by West Virginia nonprofit law.
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Frequently Asked Questions
1. How do I register a nonprofit in West Virginia?
2. Do I need to register before fundraising?
3. When are annual filings due for a West Virginia nonprofit?
Annual Report: Due by June 30 each year ($25 fee).
Charitable Solicitation Renewal: Due annually on the anniversary of registration.
IRS Form 990 Series: Due on the 15th day of the 5th month after fiscal year end
4. What fees are associated with charitable registration in West Virginia?
Initial registration: $15–$50, based on contributions.
Annual renewal: $15–$50, based on contributions.
Late filings may result in additional penalties.
5. What records must West Virginia nonprofits maintain?
Nonprofits must keep corporate records, board meeting minutes, bylaws, financial statements, and IRS filings (Form 990 series). These may be requested by regulators to ensure compliance.
