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Virginia

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Virginia Registration and Compliance

Welcome to the registration and compliance page for Virginia nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Virginia, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Virginia. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Virginia Nonprofit Organizations

1. To Incorporate in Virginia

Submit Articles of Incorporation (Form SCC819) to:

Clerk of the State Corporation Commission
PO Box 1197
Richmond, VA 23218-1197

Information: (804) 371-9733
Fax: (804) 371-9133
Web Site: www.scc.virginia.gov
Filing Fee: $75

Note: The Articles of Incorporation (in .pdf format) may be filed electronically at: sccefile.scc.virginia.gov/NewEntity

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), 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
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) 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 our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

3. To Obtain Virginia Income & Excise Tax Exemptions

Corporations exempt from federal taxes are automatically exempt from Virginia Corporation taxes and need not apply for exemption.

4. To Obtain Virginia Sales and Use Tax Exemption

As of July 1, 2004, sales and use tax exemptions may be obtained by eligible nonprofit organizations by applying online at Virginia's "VATAX Nonprofit Online" website. To learn more about eligibility for exemption, refer to the Department of Taxation's website.

Department of Taxation
Nonprofit Exemption Team
PO Box 27125
Richmond, VA 23261-7125

Information: (804) 371-4023
Web Site: www.tax.virginia.gov
Filing Fee: $0

5. To Register with the Department of Consumer Services

Every charitable organization intending to solicit funds in Virginia or to have funds solicited on its behalf must register with the Department of Consumer Services before any solicitation. To do so, 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 to:

Virginia Department of Agriculture and Consumer Services
PO Box 536
Richmond, VA 23218-0526

Information: (804) 786-1343
Web Site: www.vdacs.virginia.gov

Notes: Certain charitable organizations such as health care institutions, educational institutions and their foundations, and organizations with under $5,000 in solicitations, may be exempt from this filing. These organizations must file Form 100 in lieu of Form 102, and must pay a $10 filing fee. For a complete list of qualified exempt organizations, refer to the document "Rules Governing the Solicitation of Contributions".

The filing fee for organizations with no prior financial history is $100. Those organizations with a financial history must pay a fee of $100 plus the filing fee of $30-325 depending upon gross contributions.

The Unified Registration Statement (URS) form may be filed in place of Form 102. This can be found at the following website: www.multistatefiling.org


Annual Filings for Virginia Nonprofit Organizations

1. Virginia Department of Consumer Services

Form: Form 102, Registration Statement for a Charitable Organization
Due Date: 4 ½ months after end of fiscal year

Virginia Department of Agriculture and Consumer Services
Office of Charitable and Regulatory Programs
PO Box 526
Richmond, VA 23218-0526

Information: (804) 786-1343
Fax: (804) 225-2666
Web Site: www.vdacs.state.va.us
Filing Fee: $30-325 (depending on gross contributions)

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: 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.

3. Virginia Department of Revenue

Form: Form 500, Corporation Income Tax Return
Due Date: 6 ½ months after end of fiscal year

Virginia Department of Taxation
PO Box 1500
Richmond, VA 23218-1500

Information: (804) 367-8037
Fax: (804) 254-6111
Web Site: www.tax.virginia.gov
Filing Fee: $0

Note: Filing is required only if the organization has unrelated business income.

4. Virginia State Corporation Commission

Form: Annual Report for Nonstock Corporations
Due Date: Annually by the last day of the month in which the organization was incorporated

Clerk of the State Corporation Commission
PO Box 1197
Richmond, VA 23218-1197

Information: (804) 371-9733
Fax: (804) 371-9133
Web Site: www.scc.virginia.gov
Filing Fee: $0*

Note: The Corporation Commission assesses an annual fee of $25 for each nonstock corporation. It is not considered a filing fee for the Annual Report, but is due on the same date.

This form may be filed online at sccefile.scc.virginia.gov

To file a paper form, you must request one online at www.scc.virginia.gov/clk/ElectronicFormRequest.aspx


Virginia Employment Filings

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

To Register with the Virginia Department of Taxation and the Virginia Employment Commission

Complete the online registration for employer withholding and unemployment insurance taxes.

Virginia Department of Taxation
Office of Customer Services
P.O. Box 1115
Richmond, VA 23218-1115

Information: (804) 367-8037
Web Site: www.tax.virginia.gov

Virginia Employment Commission
P.O. Box 1358
Richmond, VA 23218-1358

Information: (804) 786-1082
Web Site: www.vec.virginia.gov/employers

Notes: For more information regarding the process of registration, refer to the Virginia Department of Taxation's website.

For more information regarding withholding tax, refer to the Virginia Department of Taxation's webpage on that topic.

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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