West Virginia Nonprofits
Registration, Tax Exemption, and Annual Report Filing Requirements
West Virginia Nonprofits - A Guide to Registration and Tax Compliance
Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a
nonprofit organization.
Here, you can find how to start and register a nonprofit in West Virginia, obtain tax-exempt status, understand the annual report filing requirements for nonprofits in the state, and more.
| Requirements |
Registration
|
Annual Filing
|
||
|---|---|---|---|---|
| With the State West Virginia |
With the Secretary of State | Charity Annual Renewal | Annual Report | |
Required Forms |
Form CD-1NP - Articles of Incorporation | Form CHR-1 - Registration Statement of Charitable Organizations | Form CHR-1 - Registration Statement of Charitable Organizations (Renewal) | Annual Report |
Due Date |
Before establishing a Nonprofit entity |
Before soliciting any contributions within the state. | Due on Anniversary date of registration |
Due between January 1 and June 30 |
Filing Fee |
$25 | $15 - $50 | $15 - $50 | $25 |
Frequently Asked Questions
How to Start a Nonprofit in West Virginia?
To start a nonprofit in the state of West Virginia, you must follow these registration procedures.
Articles of Incorporation Registration:
To register your nonprofit in West Virginia, you must submit the organization's name and Form CD-1NP (Articles of Incorporation) to the West Virginia
Secretary of State.
Typically, this submission must include the following information:
- Name of the Organization
- Address and Principal office of the organization
- The purpose for which this corporation is formed
- The name and address of the incorporator(s)
In addition to these details, you must pay the incorporation filing fee of $25.
Registration with the Secretary of State:
West Virginia law mandates that nonprofit corporations must file a Form CHR-1 (Registration of Charitable Organization) with the state before starting solicitation and pay a registration fee of $15 - $50.
How do you obtain tax-exempt status from the State of West Virginia?
West Virginia law requires nonprofit organizations to apply for the Sales and Use Tax Exemption in the West Virginia Tax Division in order to get an exemption from the Sales and Use Tax.
What are the annual filing requirements for nonprofits in West Virginia?
Annual Renewal:
The State of West Virginia mandates that nonprofits renew their registration annually with the Secretary of State of West Virginia, along with a copy of
IRS Form 990
Annual Report:
In addition to the annual renewal, West Virginia law also requires nonprofit organizations to file an annual report each year with the Secretary of the State.
When is the deadline for nonprofit organizations’ annual renewal and annual report?
Annual Renewal:
In West Virginia, charitable organizations are generally required to renew annually, on the anniversary date of entity registration, with the secretary of state.
Annual Report:
The deadline to submit the annual report to the state of West Virginia is between January 1 and June 30 of each year.
What are the penalties for late filing of the annual renewal and annual report?
Annual Renewal:
Failure to file the annual renewal by the due date will be subject to a penalty of $25 for each month, or part of a month as a late filing fee.
Annual Report:
Failing to file the annual report by the due date will result in the organization's administrative dissolution.
How do I file an annual filing with the state of West Virginia?
Annual Renewal:
Annual Reports can be filed either electronically or on paper with the state of West Virginia.
- You can file an annual report electronically through the online portal provided by the West Virginia Secretary of State.
- If not, you can complete the annual report and mail it to the address shown below:
WV One Stop Business Center,
13 Kanawha Boulevard West Suite 201,
Annual Report:
You can file your annual filings electronically through the WV One Stop Business Portal provided by the State of West Virginia.
Article Sources:
- Form CD-1NP - Articles of Incorporation
- Form CHR-1 - Registration Statement of Charitable Organizations
- Annual Report
- Sales and Use Tax Exemption