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:

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 West Virginia Corporate Tax Returns
Agency:West Virginia State Tax Department
Form:

Corporate Net Income/Business Franchise Tax Return

Due:

4.5 months after fiscal year end. So if your fiscal year ends December 31, the return is due April 15.

Notes:

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

Fact Checked:9/4/15
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:

To request a form, contact the Secretary of State's office.

Filing Method:

Mail or online.

Agency Fee:

$25

Due:

Annually by July 1.

Law:

W.V.C. § 59-1-2a

Penalties:

$25 late fee. Administrative dissolution or revocation notice may be mailed for companies that fail to file.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
Fact Checked:9/10/18
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:No
Registered Agent (Special Agency) Required?No
Fact Checked:1/16/19

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Educational institutions, the curriculums of which in whole or in part are registered or approved by the state board of education, either directly or by acceptance of accreditation by an accrediting body recognized by the state board of education; and any auxiliary associations, foundations and support groups which are directly responsible to any such educational institutions
  • 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 or her use
  • Hospitals and licensed nursing homes which are nonprofit and charitable
  • Organizations which solicit only within the membership of the organization by the members thereof: Provided, That the term "membership" shall not include those persons who are granted a membership upon making a contribution as the result of solicitation
  • Churches, synagogues, associations or conventions of churches, religious orders or religious organizations that are an integral part of a church which qualifies as tax exempt under the provisions of 26 U.S.C. §501(c)(3) and which qualifies as being exempt from filing an annual return under the provisions of 26 U.S.C. §6033
  • Any person, firm, corporation or organization that sponsors a single fund-raising event for the benefit of a named charitable organization where all or part of the funds collected are donated to the named charitable organization: Provided, that the named charitable organization receiving the funds is registered pursuant to this article, reports each of these donations individually, and certifies that no funds were withheld by the organization that solicited the funds
  • Any charitable organization that does not employ a professional solicitor or
    fund-raiser an does not intend to solicit and receive and does not actually raise or receive contributions from the public in excess of twenty-five thousand dollars during a calendar year
Law:

WVC § 29-19-6

Notes:

To claim an exemption, submit a letter that explains why the organization is eligible for exemption including supporting documentation.

Fact Checked:1/16/20

Initial Registration

Form:

Registration of Charitable Organization

Filing Method:

Mail

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.
Fact Checked:2/22/17

Registration Renewal

Form:

Registration of Charitable Organization

Filing Method:

Mail

Agency Fee:

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

Due:

Renewal is due annually by the anniverary of your initial registration.

Penalties:

There is a late fee of $25 for each month that passes after the due date.

Notes:
  • Remember to attach the annual financial report.
  • The CFO and and another authorized officer. Signatures must be notarized.
Fact Checked:2/22/17

Change of Fiscal Year

Agency Fee:

$0

Turnaround:

1-2 business days

Notes:

Email the state to inform them of the change.

Fact Checked:12/7/18
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.


Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
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