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:

By the 15th day of the 5th 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.

Fact Checked:8/28/19
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.

Fact Checked:9/4/15
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.

Fact Checked:7/20/18
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.
Fact Checked:9/10/18
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

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?Yes
Fact Checked:1/16/19

Automatic Exemption

Exemption Eligible Organizations:
  • Churches and associations of churches
  • Political parties or political campaign committees
Fact Checked:8/15/18

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Educational institutions that are accredited by the Board of Education, by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, the Association Montessori Internationale, the American Montessori Society, the Virginia Independent Schools Association, or the Virginia Association of Independent Schools, any foundation having an established identity with any of the aforementioned educational institutions, and any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families
  • Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary for his use
  • Charitable organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received, during any of the three next preceding calendar years, contributions from the public in excess of $5,000, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income inures to the benefit of or is paid to any officer or member
  • Organizations that solicit only within the membership of the organization by the members thereof
  • Organizations that have no office within the Commonwealth, that solicit in the Commonwealth from without the Commonwealth solely by means of telephone or telegraph, direct mail or advertising in national media, and that have a chapter, branch, or affiliate within the Commonwealth that has registered with the Commissioner
  • Organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that are organized wholly as Area Health Education Centers in accordance with § 32.1-122.7
  • Health care institutions defined herein as any facilities that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code, and that are (i) licensed by the Department of Health or the Department of Behavioral Health and Developmental Services; (ii) designated by the Health Care Financing Administration (HCFA) as federally qualified health centers; (iii) certified by the HCFA as rural health clinics; or (iv) wholly organized for the delivery of health care services without charge; and any supporting organization that exists solely to support any such health care institutions. For the purposes of clause (iv), "delivery of health care services without charge" includes the delivery of dental, medical or other health services where a reasonable minimum fee is charged to cover administrative costs
  • Civic organizations as defined in § 57-48
  • Agencies providing or offering to provide debt management plans for consumers that are licensed pursuant to Chapter 20 (§ 6.2-2000 et seq.) of Title 6.2
  • Agencies designated by the Virginia Department for Aging and Rehabilitative Services pursuant to subdivision A 6 of § 51.5-135 as area agencies on aging
  • Labor unions, labor associations and labor organizations that have been granted tax-exempt status under § 501(c)(5) of the Internal Revenue Code
  • Trade associations that have been granted tax-exempt status under § 501(c)(6) of the Internal Revenue Code
  • Organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that are organized wholly as regional emergency medical services councils in accordance with § 32.1-111.4:2
  • Nonprofit organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that solicit contributions only through (i) grant proposals submitted to for-profit corporations, (ii) grant proposals submitted to other nonprofit organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code, or (iii) grant proposals submitted to organizations determined to be private foundations under § 509(a) of the Internal Revenue Code
  • Organizations whose solicitations are confined to five or fewer contiguous cities and counties
Form:

Form 100: Virginia Exemption Application for Charitable or Civic Organization

Agency Fee:

$10

Law:

VA Code § 57-60

Notes:

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

Fact Checked:1/16/20

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.
Fact Checked:2/22/17

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.

Penalties:

There is a late fee of $100 for registrations that have lapsed.

Notes:
  • File the original - copies are not allowed.
  • The CFO and President must sign.
  • Attach your annual financial report.
Fact Checked:2/22/17

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.

Fact Checked:12/7/18
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.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
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