Virginia Nonprofits
Registration, Tax Exemption, and Annual Report Filing Requirements
Virginia Nonprofits - A Guide to Registration and Tax Compliance
To start and operate a nonprofit organization successfully, it’s essential that you have a clear understanding of the guidelines and requirements established by the respective
state agency.
Here, you can find out how to register a nonprofit in the state of Virginia, the annual filing requirements for a nonprofit in Virginia, and more.
| Requirements |
Registration
|
Annual Filing
|
|||
|---|---|---|---|---|---|
| With the State of Virginia | Charitable Organization Registration | Charitable Organization Renewal | Nonprofit Filing Requirements | ||
Required Forms |
Articles of Incorporation |
Registration Statement for a Charitable Organization |
Nonprofits should submit the respective federal 990 forms to the state |
Annual Report | |
Due Date |
15th day of the 4th month following the close of the licensee's federal tax year | Before soliciting any contributions within the state |
15th day of the 5th month from the end of the organization’s most recently completed fiscal year |
Annually on the last day of the month of incorporation. | |
Filing Fee |
$75 | $100 | Varies based on gross contributions | N/A | |
Frequently Asked Questions
How to Start a Nonprofit Organization in Virginia?
To start a nonprofit in Virginia, you must complete the registration procedures outlined below.
Registration with the Virginia Corporation Commission:
To register your nonprofit, the state of Virginia requires you to submit an Articles of Incorporation Form SCC819 with the
Corporation Commission.
Typically, this submission should include the following information:
- Name of the registered agent
- Directors Information
- Incorporators’ Details
Registration as a Charitable Organization in Virginia
The State of Virginia requires charitable organizations to complete an initial and annual registration with the state by filing Form 102 along with a registration
fee of $100.
How do you obtain tax-exempt status from the State of Virginia?
Nonprofits that obtained federal tax exemption under the IRC Section 501(c)(3), 501(c)(4), or 501(c)(19) can obtain an exemption from the Virginia sales and use tax by filing Form NP-1 - (Sales and Use Tax Exemption Application for Nonprofit Organizations) with the Virginia Department of Revenue.
The organizations are required to renew their exemption certificate periodically using the same form along with a copy of Form 990,
990-EZ or 990-PF.
What are the Virginia Annual filing requirements for Nonprofits?
Annual Report Filing:
If your nonprofit is registered with the Virginia Corporation Commission, domestic or foreign, you must file an Annual Report
each year.
- Virginia nonprofits must renew their registration annually by filing Form 102 along with a filing fee that varies based on the organization’s gross contributions.
- The nonprofits must also attach a copy of IRS Form 990, 990-EZ or 990-PF. Failure to attach will result
in rejections.
When is the Deadline for the Annual Filing of Form 102 with Virginia?
The due date for filing registration is the 15th day of the 5th month from the end of the organization’s most recently completed fiscal year.
Therefore, if the organization follows the calendar tax year, the deadline for filing Form 102 with the state of Virginia is May 15th.
Are there any Penalties for filing Form 102 late
with Virginia?
Yes! If the nonprofits fail to file Form 102 along with the required 990 copy on time with the state of Virginia, they will be subjected to a later filing of $100 in addition to the annual filing fee .
How to file Form 102 with the State of Virginia?
You can complete Form 102 along with the remittance form and send it to the address mentioned below.
Office of Charitable and Regulatory Programs,
P.O. Box 526,
Richmond,
VA 23218-0526.
Article Sources:
- Form SCC819
- Form 102
- Virginia SCC - Annual Reports
- Virginia SCC - Annual Registration
- Form NP-1