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State-By-State Initial Compliance - West Virginia

Initial Filings for West Virginia Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

To view annual filing requirements for West Virginia nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_wv.php.

  1. To Incorporate in West Virginia

    Submit the Articles of Incorporation to:

    Secretary of State
    Corporations Division
    1900 Kanawha Blvd. E.
    Charleston, WV 25305
    Information: (304) 558-8000
    Fax: (304) 558-8381
    Web Site: www.wvsos.com
    Filing Fee: $25
    Note: The Articles of Incorporation may be filed online. Note that you may also obtain a business registration certificate as a part of this process (see Step 3 below).
  2. To Obtain 501(c)(3) Tax-Exempt Status

    Submit Form 1023, Application for Recognition of Exemption to:

    Note new address:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $850 ($400 for IRS Form 1023-EZ)

    For more information on filing fees, see the IRS website.
    Note: Certain organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to the IRS website.
  3. To Register with the State Tax Department

    Submit the Application for Registration Certificate (Form WV/BUSAPP) along with a copy of the IRS Determination Letter to:

    West Virginia State Tax Department
    PO Box 11425
    Charleston, WV 25339-1425
    Information: (304) 558-3333
    Web Site: www.wv.gov
    Filing Fee: $0 (501(c) organizations are exempt from the $30 fee)
    Note: Registration may also be completed online as a part of the incorporation process (see Step 1 above).
  4. To Apply for Corporation Net Income and Business Franchise Tax Exemptions with the State Tax Department

    Organizations exempt from federal income taxes are also exempt from the West Virginia Corporation Net Income Tax and Business Franchise Tax.

  5. To Apply for Sales Tax Exemption with the State Tax Department

    To receive exemption from paying sales taxes on goods purchased in West Virginia complete the Certificate of Exemption. Read the instructions here. For more information, consult the Tax Department's Publication TSD-300.

    West Virginia State Tax Department
    Taxpayer Services Division
    PO Box 3784
    Charleston, WV 25337-3784
    Information: (304) 558-3333
    Web Site: www.wv.gov
  6. To Register with the West Virginia Secretary of State to Solicit Funds

    Before soliciting funds in West Virginia, submit the Registration Statement of Charitable Organizations along with a copy of the IRS Determination Letter, a copy of the most recent Form 990, and copies of any current contracts with professional fundraisers to:

    Secretary of State
    Charities Division
    Building 1, Suite 157K
    1900 Kanawha Blvd. East
    Charleston, WV 25305-0770
    Information: (304) 558-8000
    Fax: (304) 558-5758
    Web Site: www.wvsos.com
    Filing Fee: $15 if raised < $1,000,000 / $50 if raised > $1,000,000
    Notes: Some exemptions do apply, refer to the registration form for details.

    Registration must be renewed annually.

West Virginia Employment Filings

If the organization will have employees, the following filing is also required:

  • To Register with the West Virginia Department of Revenue and Workforce West Virginia

    If the organization has not already completed the registration in step #3 above, complete the Application for Registration Certificate online for an employer withholding account and unemployment insurance taxes.

    West Virginia State Tax Department
    PO Box 11425
    Charleston, WV 25339-1425
    Information: (304) 558-3333
    Web Site: www.wv.gov
    Filing Fee: $0 (501(c) organizations are exempt from the $30 fee)
    Workforce West Virginia
    Status Determination Unit
    PO Box 106
    Charleston, WV 25321
    Information: (304) 558-2677
    Fax: (304) 558-1324
    Web Site: www.wvcommerce.org/business/workforcewv/unemployment_compensation/employers/default.aspx
    Notes: Registration with the Tax Department and Workforce West Virginia may also be completed in paper form by filing the Application for Registration Certificate (Form WV/BUS-APP) with the Tax Department and the Employer's Initial Statement (Form UC 201-B) and the Nonprofit Supplement (Form 201-B-NP) with Workforce West Virginia.

    For more information regarding business registration, refer to the Tax Department's Registration Procedures for Business.

    For more information regarding unemployment insurance taxes, refer to Workforce West Virginia's Employer Handbook and Employers FAQ.
  • Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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