Virginia Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Virginia. If you are looking to form nonprofit in Virginia, please visit our Start Your Virginia Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Virginia. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Virginia Corporate Tax Returns
Agency:Virginia Department of Taxation
Form:

Form 500: Corporation Income Tax Return

Due:

6.5 months after fiscal year end. So if your fiscal year ends December 31, file by June 15.

Notes:

Only required if your organization has unrelated business income.

3 File Virginia Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Virginia tax exemption.

More information: Virginia Department of Taxation
4 File Virginia Sales Tax Exemption Renewals
Agency:Virginia Department of Taxation
Form:

Form NP-1: Exemption Application for Nonprofit Organizations

Agency fee:

$0

Due:

Every 5 years.

5 File Virginia Annual Report
Agency:Virginia State Corporation Commission
Form:

A form pre-printed with your company information is mailed to you as a reminder. In addition, you may request an annual report form.

Filing method:

Mail, in-person, or online.

Agency fee:

$25

Due:

By the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 31.

Law:

Code of Virginia § 13.1-936

Penalties:

$10 late fee. Your business can be dissolved or revoked at 4 months late.

Notes:
  • An officer or director may file.
  • Original signatures are not required.
  • Reports with changes to director or officer information cannot be submitted online.
6 Renew the Charitable Solicitation Registration

Virginia Charitable Organization Registration

Agency:Virginia Office of Charitable and Regulatory Programs (OCRP)
Law:

Virginia Code Annotated §57-48 thorugh 57-61.1; Virginia Administrative Code, Title 2, §5-610-10 through 5-610-40. Virginia Solicitation of Contributions Law

Automatic Exemption

Exemption Eligible Organizations:
  • Churches and associations of churches
  • Political parties or political campaign committees

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Churches and associations of churches
  • Educational organizations
  • Political organizations
  • Membership organizations
  • Civic organizations
  • Appeals for individuals
  • Nonprofits that solicit only through grant proposals
  • Trade associations
  • Organizations that solicit in 5 or fewer contiguous cities and counties
  • No cost health care institutions
  • Regional medical emergency service providers
  • Nonprofit debt counseling agencies
  • Organization that raise less than $5,000 per year in public contributions during prior 3 calendar years and current calendar year and do not use paid solicitors
Form:

Form 100: Virginia Exemption Application for Charitable or Civic Organization

Agency fee:

$10

Notes:

Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Initial Registration

Form:

URS or Form OCRP-102: Registration Statement for a Charitable Organization

Instructions:

VDACS: Rules Governing the Solicitation of Contributions.

Filing method:

Mail

Agency fee:

$100 initial registration fee + $30-325, depending on gross contributions ($10 if exempt)

Due:

Every charitable organization, except as otherwise provided for in the VSOC, which intends to solicit contributions within the Commonwealth, or have funds solicited on its behalf, is required to file an initial registration statement with OCRP, prior to any solicitation.  You must file a registration application or exemption prior to fundraising.

Notes:
  • File the original - copies are not allowed.
  • The CFO and President must sign.
  • Note the list of attachments that first-time registrants must attach to the application.
  • Some Virginia counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Form OCRP-102: Registration Statement for a Charitable Organization

Filing method:

Mail

Agency fee:

$30-325, depending on gross contributions

Due:

Renewal is due annually 4.5 months after the close of your fiscal year. So if your fiscal calendar ends December 31, then renewal is due by May 15.

Notes:
  • File the original - copies are not allowed.
  • The CFO and President must sign.
  • Attach your annual financial report.

Change of Fiscal Year

Form:

Form OCRP-102: Registration Statement for a Charitable Organization

Agency fee:

Varies

Notes:

Indicate change of fiscal year on the form and submit the financial statement reflecting the new fiscal year.

7Maintain a Virginia Registered Agent

Maintain a registered agent that has a street address in Virginia. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Virginia Beach , VA to maintain compliance with the state requirement.


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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