West Virginia Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in West Virginia. If you are looking to form nonprofit in West Virginia, please visit our Start Your West Virginia Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in West 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 West Virginia Corporate Tax Returns
Agency:West Virginia State Tax Department
Form: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
Notes:

Only required if your organization has unrelated business income (UBI) subject to federal tax.

3 File West Virginia Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for West Virginia tax exemption.

More information: West Virginia State Tax Department
4 File West Virginia Sales Tax Exemption Renewals

Not required



West Virginia does not have a general exemption and therefore does not require an exemption renewal.

5 File West Virginia Annual Report
Agency:West Virginia Secretary of State - Business and Licensing Division
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$25

Due: ACCESS PREMIUM DATA
Law:

W.V.C. § 59-1-2a

Penalties: ACCESS PREMIUM DATA
Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
6 Renew the Charitable Solicitation Registration

West Virginia Registration of Charitable Organization

Agency:West Virginia Secretary of State - Charitable Organizations Division
Law:

West Virginia Code §29-19-1 through 29-19-6

Foreign Qualification is Prerequisite: ACCESS PREMIUM DATA
Registered Agent (Special Agency) Required? ACCESS PREMIUM DATA

Automatic Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Law:

WVC § 29-19-6

Initial Registration

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15 if the organization raised less than $1M and $50 if the organization raised more than $1M.

Notes:
  • Note the list of attachments that first-time registrants must attach to the application. This includes disclosing contracts with professional fundraisers.
  • The CFO and another authorized officer. Signatures must be notarized.
  • Some West 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:

$15 if the organization raised less than $1M and $50 if the organization raised more than $1M.

Due: ACCESS PREMIUM DATA
Penalties: ACCESS PREMIUM DATA
Notes:
  • Remember to attach the annual financial report.
  • The CFO and and another authorized officer. Signatures must be notarized.

Change of Fiscal Year

Agency Fee:

$0

Turnaround: ACCESS PREMIUM DATA
Notes:

Email the state to inform them of the change.

7Maintain a West Virginia Registered Agent

Maintain a registered agent that has a street address in West 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 Hinton , WV 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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