Nonprofit Law Resource Library
State-By-State Annual Compliance - West Virginia
Annual Filings for West Virginia Nonprofit Organizations
-
West Virginia Secretary of State
Form: CHR-1
Secretary of State
Due Date: Annually
Charities Division
Building 1, Suite 157K
1900 Kanawha Blvd. East
Charleston, WV 25305-0770 Information: (304) 558-6000
Fax: (304) 558-5758
Web Site: www.wvsos.com
Filing Fee: $15 if raised < $1,000,000
$50 if raised > $1,000,000 Internal Revenue Service
Form: Annual Return Form 990
Internal Revenue Service
Due Date: 4 ½ months after end of fiscal year
Ogden, UT 84201-0027 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).
Private Foundations: Submit Form 990PF, regardless of revenues. -
West Virginia State Tax Department
a. Form: Combined Income/Business Franchise Tax Return
West Virginia State Tax Department
Due Date: 4 ½ months after end of fiscal year
Internal Auditing Division
PO Box 1202
Charleston, WV 25324-1202 Information: (304) 558-3333
Forms: (304) 344-2068
Web Site: www.state.wv.us/taxrev
Filing Fee: $0b. Form: Form: WV/BUS-APP
West Virginia State Tax Department
Due Date: Every 2 years on or before July 1st
Taxpayers Services Division
PO Box 3784
Charleston, WV 25337-3784 Information: (304) 558-3333
Forms: (304) 344-2068
Web Site: www.state.wv.us/taxrev
Filing Fee: $0 (501(c) organizations are exempt from the $30 fee)
