West Virginia

INITIAL FILING REQUIREMENTS TO BECOME WEST VIRGINIA NONPROFIT

1. HOW TO INCORPORATE IN WEST VIRGINIA:
   • Submit Articles of Incorporation.
     • Send to: Secretary of State Corporations Division 1900 Kanawha Blvd. E. Charleston, WV 25305
     • The filing fee is $25
     • This form can also be filed online here.
   • For more information, go to the
     • Website: https://sos.wv.gov/Pages/default.aspx
     • Phone: (304) 558-8000

1. 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 further information go to:
     • Website: www.irs.gov/charities 
     • (800) 829–3676 (Form related questions)
     • (800) 829–1040 (general information)
2. HOW TO REGISTER WITH THE STATE DEPARTMENT:
   • Submit Form WV/BUSAPP (Application for Registration Certificate).
     • Send to: West Virginia State Tax Department P.O. Box 11425 Charleston, WV 25339-1425
     • There is no filing fee
     • This form may be filed online here.
   • For more information:
     • Website: http://tax.wv.gov
     • Phone: (304) 558-3333
3. HOW TO APPLY FOR CORPORATION NET INCOME AND BUSINESS FRANCHISE TAX EXEMPTIONS WITH THE STATE DEPARTMENT:
   • Organizations that are exempt from federal income taxes by the IRS are automatically also exempt from the West Virginia Corporation Net Income Tax and Business Franchise Tax.
4. HOW TO APPLY FOR SALES TAX EXEMPTION WITH THE STATE TAX DEPARTMENT:
   • Submit the Certification of Exemption:
     •  Send to: West Virginia State Tax Department Taxpayer Services Division P.O. Box 3784 Charleston, WV 25337-3784
   • There is no filing fee.
   • For more information:
     • Website: tax.wv.gov
     • Phone: (304) 558-3333
5.  HOW TO REGISTER WITH THE WEST VIRGINIA SECRETARY OF STATE TO SOLICIT FUNDS:
   • Submit the Registration Statement of Charitable Organizations with IRS Determination Letter, most recent Form 990, copies of any current contracts with professional fundraisers,
     •  Send to: Secretary of State Charities Division Building 1, Suite 157K 1900 Kanawha Blvd. E Charleston, WV 25305-0770
   • The filing fee is $15 for organizations who have raised less than $1,000,000 and $50 for organizations who have raised more than $1,000,000.
   • Note this form needs to be filed annually.
   • For more information,
     • Website: www.wvsos.com 
     • Phone: (304) 558-8000

ANNUAL FILING REQUIREMENTS TO MAINTAIN WEST VIRGINIA NONPROFIT

1.  WEST VIRGINIA SECRETARY OF STATE:
   • File Form CHR-1 (Registration Statement of Charitable Organization)
     • Note that the due date recurs annually on the anniversary of the original registration date.
     • Send to: Secretary of State Charities Division Building 1, Suite 157K 1900 Kanawha Blvd. East Charleston, WV 25305-0770
     • The filing fee is $15 for organizations who have raised less than $1,000,000 and $50 for organizations who have raised more than $1,000,000.
   • For more information:
     • Website: www.sos.wv.gov
     • Phone: (304-558-8000)
   • File the Nonprofit Corporation Annual Report form
     • Note that the due date is June 30, annually.
     • Send to: Secretary of State Charities Division Building 1, Suite 157K 1900 Kanawha Blvd. East Charleston, WV 25305-0770
     • The filing fee is $25
     • This form may be filed online here.
       • Paper copies of the form may be requested by email (business@wvsos.com) or telephone (877-826-2954)
   • For more information:
     • Website: www.sos.wv.gov
     • Phone: (304-558-8000)
2. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • A list of online providers can be found here.
   • There is no filing fee.
   • For more information:
     • Website: www.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.  WEST VIRGINIA STATE TAX DEPARTMENT:
   • File the Corporate Net Income/Business Franchise Tax Return form.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     •  Send to: West Virginia State Tax Department Internal Auditing Division P.O. Box 1202 Charleston, WV 25324-1202
     • There is no filing fee.
   • Note this filing is required if and only if the organization has unrelated business income that is subject to federal tax.
   • For more information,
     • Website: http://tax.wv.gov
     • Phone: (304) 558-3333