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.

View Guide Contents
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:8/6/20
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:4/10/20

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 or online.

Agency Fee:

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

Turnaround:

4-6 weeks

Notes:
  • 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.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in West Virginia, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate must be date from within the same tax year when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the West Virginia Secretary of State - Business and Licensing Division.
  2. Submit a Registration of Charitable Organization form and all required attachments to the West Virginia Secretary of State - Charitable Organizations Division or create an account and file online.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in West Virginia. If not required, skip to number 3.
  2. File foreign qualification documents with the West Virginia Secretary of State - Business and Licensing Division.
  3. Submit a Registration of Charitable Organization form and all required attachments to the West Virginia Secretary of State - Charitable Organizations Division or create an account and file online.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • IRS determination letter
  • List of officers and directors
  • Professional fundraising contracts
Fact Checked:4/14/20

Registration Renewal

Form:

Registration of Charitable Organization

Filing Method:

Mail or online.

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.

Due Date Extension:

Due dates can be extended for 90 days beyond the original due date by emailing your request to charities@wvsos.gov.

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.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • List of officers and directors
  • Professional fundraising contracts
  • IRS determination letter
Fact Checked:2/4/20

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

Cancellation

Agency Fee:

$0

Notes:

To close out your registration, submit a renewal marked "Final" and include financial statements.

Fact Checked:7/14/20
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
© 2012 - 2020 Harbor Compliance. All rights reserved. Harbor Compliance does not provide tax, financial, or legal advice. Use of our services does not create an attorney-client relationship. Harbor Compliance is not acting as your attorney and does not review information you provide to us for legal accuracy or sufficiency. Access to our website is subject to our Terms of Use and Service Agreement.