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.
Agency: | Internal Revenue Service (IRS) |
Form: | |
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. |
Agency: | Virginia Department of Taxation |
Form: | Form NP-1: Exemption Application for Nonprofit Organizations |
Agency Fee: | $0 |
Due: | Every 5 years. |
Agency: | Virginia State Corporation Commission |
Form: | Paper forms may be requested on this page. |
Filing Method: | Mail, in-person, or online. |
Agency Fee: | $25 |
Due: |
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Law: | |
Penalties: | $10 late fee. Your business can be dissolved or revoked at 4 months late. |
Notes: |
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Agency: | Virginia Department of Agriculture and Consumer Services - 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 |
Foreign Qualification is Prerequisite: | No |
Registered Agent (Special Agency) Required? | Yes |
Exemption Eligible Organizations: |
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Exemption Eligible Organizations: |
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Form: | Form 100: Virginia Exemption Application for Charitable or Civic Organization |
Filing Method: | |
Agency Fee: | $10 |
Law: | |
Notes: | Exemptions do not expire as long as the organization continues to qualify under the exemption criteria. |
Required Attachments: |
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Form: | Form OCRP-102: Registration Statement for a Charitable Organization |
Instructions: | Is Your Registration Statement for a Charitable Organization (Form 102) Complete? |
Filing Method: | |
Agency Fee: | $100 initial registration fee + an annual fee based on gross contributions for the preceding year:
Organizations with no prior financial history pay only the $100 registration fee. |
Turnaround: | 4-6 months |
Original Ink: | Required |
Notarization Required?: | Not Required |
Notes: |
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Before you Apply: | Domestic Applicants:
Foreign Applicants:
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How to Apply: | Domestic Applicants:
Foreign Applicants:
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Required Attachments: |
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Form: | Form OCRP-102: Registration Statement for a Charitable Organization (Renewal) |
Filing Method: | |
Agency Fee: | Depends on gross contributions for the preceding year:
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Due: |
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Due Date Extension: | Due dates can be extended for 180 days beyond the original due date by emailing your request to ocarpunit.vdacs@vdacs.virginia.gov. |
Original Ink: | Required |
Notarization Required?: | Not Required |
Penalties: | There is a late fee of $100 for registrations that have lapsed. |
Notes: |
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Required Attachments: |
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Not required
Formal reinstatement is not required. Charities wishing to renew a lapsed registration should submit an initial filing with financial documents from the most recent fiscal year and payment of applicable fees (renewal + late fees). Updated copies of organizing documents, bylaws, IRS determination letter(s), etc. need only be provided if the registration has been out of compliance for more than 3 years (unless changes have been made).
Form: | Form OCRP-102: Registration Statement for a Charitable Organization |
Filing Method: | |
Agency Fee: | Varies |
Notes: | Indicate change of fiscal year on the form and submit the financial statement reflecting the new fiscal year. |
Filing Method: | |
Agency Fee: | $0 |
Notes: | To close out your registration, send a letter stating that the organization is ceasing their solicitation in Virginia and attach a copy of the most recently completed financial statement. If the organization is dissolving, send a certificate of dissolution and the latest financial statement. |
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 Richmond , VA to maintain compliance with the state requirement.
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Fundraising Compliance
Learn how to stay compliant with charitable solicitation laws.
Read the guide