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: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
2 File Virginia Corporate Tax Returns
Agency:Virginia Department of Taxation
Form: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Agency fee:

$0

Due: ACCESS PREMIUM DATA
5 File Virginia Annual Report
Agency:Virginia State Corporation Commission
Form: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$25

Due: ACCESS PREMIUM DATA
Law:

Code of Virginia § 13.1-936

Penalties: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA

One-Time Exemption Registration

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Agency fee:

$10

Notes:

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

Initial Registration

Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

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

Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$30-325, depending on gross contributions

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

Change of Fiscal Year

Form: ACCESS PREMIUM DATA
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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