INITIAL FILING REQUIREMENTS TO BECOME A VIRGINIA NONPROFIT

  1. HOW TO INCORPORATE IN VIRGINIA STATE:
    1. File the Articles of Incorporation – Form SCC819
    2. Send it to: Clerk of the State Corporation Commission P.O. Box 1197 Richmond, VA 23218-1197
    3. This form can also be filed online: https://sccefile.scc.virginia.gov/NewEntity
    4. The filing fee is $75
    5. For more information, go to the website: scc.virginia.gov or call: (804) 371-9733
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. For further information go to: www.irs.gov/charities or call (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN VIRGINIA STATE’S INCOME & EXCISE TAX EXEMPTIONS:
    1. Corporations exempt from federal taxes are automatically exempt from Virginia Corporation taxes.
  4. HOW TO OBTAIN VIRGINIA STATE’S SALES AND USE TAX EXEMPTION:
    1. Sales and use tax exemptions may be obtained online. For details, refer to the Department of Taxation’s website.
    2. There is no filing fee
    3. For more information, call: (804) 371-4023
  5. HOW TO REGISTER WITH VIRGINIA STATE’S DEPARTMENT OF CONSUMER SERVICES:
    1. Register with the Department of Consumer Services (before any solicitation):
      1. File Form 102, together with:
        1. Articles of Incorporation, Bylaws, current Form 990, a listing of officers, directors and principal executive officer, a copy of each contract with professional solicitors, and IRS 501(c) (3) determination letter.
      2.  Send them to: Virginia Department of Agriculture and Consumer Services PO Box 536 Richmond, VA 23218-0526
    2.  Organizations that are exempt from this filing: health care institutions, educational institutions and their foundations, and organizations with under $5,000 in solicitations. These organizations must file Form 100 in lieu of Form 102, and must pay a $10 filing fee.Complete list of qualified exempt organizations: http://law.lis.virginia.gov/admincode/title2/agency5/chapter610/
    3. For more information, go to the website: vdacs.virginia.gov or call: (804) 786-1343

ANNUAL FILING REQUIREMENTS TO MAINTAIN VIRGINIA NONPROFIT

  1. VIRGINIA STATE’S DEPARTMENT OF CONSUMER SERVICES:
    1. File Registration Statement for a Charitable Organization Form 102
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    2.  Send it to: Virginia Department of Agriculture and Consumer Services Office of Charitable and Regulatory Programs P.O. Box 526 Richmond, VA 23218-0526
    3. The filing fee is from $30 to $325 (it depends on the gross contribution)
    4. For more information, go to the website: vdacs.state.va.us or call: (804) 786-1243
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  3. VIRGINIA STATE’S DEPARTMENT OF REVENUE:
    1. File Corporate Income Tax Return Form 500 online
      1. Note that the due date is 6 and a half months after the end of the fiscal year.
    2.  Send it to: Virginia Department of Taxation PO Box 1500 Richmond, VA 23218-1500
    3. There is no filing fee
    4. This filing is required only if the organization has unrelated business income.
    5. For more information, go to the website: tax.virginia.gov or call: (804) 367-8037
  4. VIRGINIA STATE CORPORATION COMMISSION:
    1. File Annual Report for Nonstock Corporations – request a Form, here
      1. Note that the due date is annually by the last day of the month in which the organization was incorporated.
    2. Send it to: Clerk of the State Corporation Commission P.O. Box 1197 Richmond, VA 23218-1197
    3. There is no filing fee
      1. However, there is an annual $25 fee, which must be paid with the filing.
    4.  This form can also be filed online: https://sccefile.scc.virginia.gov/
    5. For more information, call: (804) 371-9733