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:

The 15 day of the 5 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.

Original Ink:Not required
Notarize:Not required
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.

Original Ink:Not required
Notarize:Not required
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:

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

Original Ink:Not required
Notarize:Not required
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.
6 Renew the Charitable Solicitation Registration

West Virginia Registration of Charitable Organization

Agency:West Virginia Secretary of State - Charitable Organizations Division
Legal Notes:

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

Automatic Exemption

Exemption Eligible Organizations:
  • Accredited educational institutions
  • Appeals for individuals
  • Nonprofit hospitals and nursing homes
  • Membership organizations
  • Religious organizations
  • Special fund-raising events for a registered charity
  • Charities which raise less than $25,000 per year and do not employ a professional fundraiser
Original Ink:Not required
Notarize:Not required

Initial Registration

Form:

Registration of Charitable Organization

Filing method:

Mail

Agency fee:

$15-50, depending on the type of organization  ($0 if exempt)

Original Ink:Not required
Notarize:Not required
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:

Registration of Charitable Organization

Filing method:

Mail

Agency fee:

$15-50, depending on the type of organization

Due:

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

Original Ink:Not required
Notarize:Not required
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:

1-2 business days

Original Ink:Not required
Notarize:Not required
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.


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