Starting A Nonprofit Organization in West Virginia

Welcome to the registration and compliance page for West Virginia nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in West 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 West Virginia.

NONPROFIT FORMATION

Starting a Nonprofit Organization in West Virginia: Initial Filings

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) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

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-A. For more information about this filing, 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: tax.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: tax.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.

ANNUAL COMPLIANCE

Annual Filings for West Virginia Nonprofit Organizations

1. West Virginia Secretary of State

a. Form: CHR-1: Registration Statement of Charitable Organization
Due Date: Annually on the anniversary of the original registration date

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.sos.wv.gov

Filing Fee: $15 if raised $1,000,000
$50 if raised > $1,000,000

Notes: If annual contributions > $500,000, file audited financial statement prepared by an independent CPA.
If annual contributions are over $300,000 but not more than $500,000, file a financial statement reviewed by an independent CPA.

b. Form: Annual Report
Due Date: June 30

Secretary of State
Building 1, Suite 157K
1900 Kanawha Blvd. East
Charleston, WV 25305-0770

Information: (304) 558-6000
Business and Licensing: (304) 558-8000
Web Site: www.sos.wv.gov
Filing fee: $25

Notes: This report may be filed online through the state's online portal "Business for WV" (www.business4wv.com).
Filers may request a paper copy of the form by email (business@wvsos.com) or by telephone (877-826-2954).
There is a $25 late fee for annual reports received after June 30th.

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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS’ Modernized e-file Providers list.

3. West Virginia State Tax Department

Form: Corporate Net Income/Business Franchise Tax Return
Due Date: 4 ½ months after end of fiscal year

West Virginia State Tax Department
Internal Auditing Division
PO Box 1202
Charleston, WV 25324-1202

Information: (304) 558-3333
Forms: (304) 344-2068
Web Site: tax.wv.gov
Filing Fee: $0

Note: This filing is only required if the organization has unrelated business income that is subject to federal tax.

EMPLOYMENT FILINGS

West Virginia Employment Filings

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

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

If the organization has not already done so, register 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: https://tax.wv.gov/Business/Withholding/Pages/WithholdingTaxForms.aspx
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: https://commerce.wv.gov/work-force

Notes: For more information, refer to the Employer's Handbook.

STATE STATUTES

Click here for West Virginia state statute information.

WEST VIRGINIA