Nonprofit Law Resource Library
State-By-State Initial Compliance - Virginia
Initial Filings for Virginia Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
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.state.va.us/cmsportal2/business_4096/index.html
Filing Fee: $75To 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: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.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.
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 "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: $0Organizations that must pay sales and use taxes should submit form R-1 (Business Registration Application) to:
Registration Unit
Virginia Department of Taxation
PO Box 1114
Richmond, VA 23218-1114 Information: (804) 367-8057
Fax: (804) 786-2642
Web Site: Web Site: www.tax.virginia.gov
Filing Fee: $0To 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) 786-2042
Fax: (804) 371-7475
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 Form 100 at the above listed web site.
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 $30-100 depending upon revenues.
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
