INITIAL FILING REQUIREMENTS TO BECOME A VIRGINIA NONPROFIT

  1. HOW TO INCORPORATE IN VIRGINIA STATE:
    • File the Articles of Incorporation – Form SCC819
      • Send to: Clerk of the State Corporation Commission P.O. Box 1197 Richmond, VA 23218-1197
      • This form can also be filed online here.
    • The filing fee is $75
    • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023 online at Pay.gov.
      • Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
    • For more information:
    • Website: www.irs.gov/charities
    • (800) 829–3676 (Form related questions)
    • (800) 829–1040 (general information)
  3. HOW TO OBTAIN VIRGINIA STATE’S INCOME & EXCISE TAX EXEMPTIONS:
    • Corporations exempt from federal taxes are automatically exempt from Virginia Corporation taxes.
  4. HOW TO OBTAIN VIRGINIA STATE’S SALES AND USE TAX EXEMPTION:
  5. HOW TO REGISTER WITH VIRGINIA STATE’S DEPARTMENT OF CONSUMER SERVICES:
    • Register with the Department of Consumer Services (before any solicitation):
      • Submit Form 102 along with 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
        •  Send to: Virginia Department of Agriculture and Consumer Services PO Box 536 Richmond, VA 23218-0526
    •  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.
        • A complete list of qualified exempt organizations can be found here.
    • For more information,

ANNUAL FILING REQUIREMENTS TO MAINTAIN VIRGINIA NONPROFIT

  1. VIRGINIA STATE’S DEPARTMENT OF CONSUMER SERVICES:
    • File Registration Statement for a Charitable Organization Form 102
      • Note that the due date is 4 and a half months after the end of the fiscal year
      •  Send to: Virginia Department of Agriculture and Consumer Services Office of Charitable and Regulatory Programs P.O. Box 526 Richmond, VA 23218-0526
    • The filing fee is from $30 to $325 (it depends on gross contributions)
    • For more information, go to the website: vdacs.state.va.us or call: (804) 786-1243
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990 with an online service provider.
      • Note that the due date is 4 and a half months after the end of fiscal year.
      •  A list of online service providers can be found here.
    • There is no filing fee.
    • For more information:
      • Website: irs.gov/charities
      • (800) 829-3676 (Form related questions)
      • (800) 829-1040 (general information)
    • 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.
    • For Private Foundations: You are required to submit the Form 990-PF.
  3. VIRGINIA STATE’S DEPARTMENT OF REVENUE:
    • File Corporate Income Tax Return Form 500 online.
      • Note that the due date is 6 and a half months after the end of the fiscal year.
      • This filing is required only if the organization has unrelated business income.
    • There is no filing fee
    • For more information,
  4. VIRGINIA STATE CORPORATION COMMISSION:
    • File Annual Report for Nonstock Corporations – request a Form, here
      • Note that the due date is annually by the last day of the month in which the organization was incorporated.
    • Send it to: Clerk of the State Corporation Commission P.O. Box 1197 Richmond, VA 23218-1197
    • There is no filing fee
      • However, there is an annual $25 fee, which must be paid with the filing.
    •  This form can also be filed online here. : https://cis.scc.virginia.gov/
    • For more information: