West Virginia Nonprofit Compliance

• Educational institutions, the curriculums of which in whole or in part are registered or approved by the state board of education, either directly or by acceptance of accreditation by an accrediting body recognized by the state board of education; and any auxiliary associations, foundations and support groups which are directly responsible to any such educational institutions
• Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary for his or her use
• Hospitals and licensed nursing homes which are nonprofit and charitable
• Organizations which solicit only within the membership of the organization by the members thereof: Provided, That the term "membership" shall not include those persons who are granted a membership upon making a contribution as the result of solicitation
• Churches, synagogues, associations or conventions of churches, religious orders or religious organizations that are an integral part of a church which qualifies as tax exempt under the provisions of 26 U.S.C. §501(c)(3) and which qualifies as being exempt from filing an annual return under the provisions of 26 U.S.C. §6033
• Any person, firm, corporation or organization that sponsors a single fund-raising event for the benefit of a named charitable organization where all or part of the funds collected are donated to the named charitable organization: Provided, that the named charitable organization receiving the funds is registered pursuant to this article, reports each of these donations individually, and certifies that no funds were withheld by the organization that solicited the funds
• Any charitable organization that does not employ a professional solicitor or fund-raiser an does not intend to solicit and receive and does not actually raise or receive contributions from the public in excess of $50,000 during a calendar year

Mail

WV Code § 29-19-6

To claim an exemption, submit a letter that explains why the organization is eligible for exemption including supporting documentation.

Registration of Charitable Organization

Mail or online.

$15 if the organization raised less than $1M and $50 if the organization raised more than $1M.

4-6 weeks

• The CFO and another authorized officer. Signatures must be notarized.
• Some West Virginia counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in West Virginia, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate must be date from within the same tax year when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the West Virginia Secretary of State - Business and Licensing Division.
2. Submit a Registration of Charitable Organization form and all required attachments to the West Virginia Secretary of State - Charitable Organizations Division or create an account and file online.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in West Virginia. If not required, skip to number 3.
2. File foreign qualification documents with the West Virginia Secretary of State - Business and Licensing Division.
3. Submit a Registration of Charitable Organization form and all required attachments to the West Virginia Secretary of State - Charitable Organizations Division or create an account and file online.

• IRS form 990
• Audited financials (if applicable)
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts

Registration of Charitable Organization (Renewal)

Mail or online.

$15 if the organization raised less than $1M and $50 if the organization raised more than $1M.

Annually by the anniversary date of registration. Renewals can be filed as early as 60 days prior to the expiration date.

Due dates can be extended for 90 days beyond the original due date by making an online filing.

There is a late fee of $25 for each month that passes after the due date.

• Remember to attach the annual financial report.
• The CFO and and another authorized officer.

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• Professional fundraising contracts
• IRS determination letter

Email to charities@wvsos.gov

$0

1-2 business days

Your fiscal year can be amended by emailing the Charities Division of the change. When going to file the next renewal, you must file both the short and long-form 990s.

Registration of Charitable Organization (Renewal)

Mail 

$15 if raised less than $1,000,000 in the previous fiscal year and $50 if raised more than $1,000,000 in the previous fiscal year

To close out your registration, submit a renewal marked "Final" and include financial statements.