Nonprofit Law Resource Library
State-By-State Initial Compliance - West Virginia
Initial Filings for West Virginia Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in West Virginia
Submit the Articles of Incorporation (Form CD-1NP) 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 (plus "atty.-in-fact" fee ranging from $7.50 - $30)To 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 Register with the State Tax Department
Submit the Application for Registration Certificate (Form WV/BUS-APP) along with a copy of the IRS Determination Letter to:
West Virginia State Tax Department
Taxpayer Services Division
PO Box 3784
Charleston, WV 25337-3784 Information: (304) 558-3333
Forms: (304) 344-2068
Web Site: www.state.wv.us/taxdiv
Filing Fee: $0 (501(c) organizations are exempt from the $30 fee)Note: Registration must be renewed once every 2 years on or before July 1st . To Apply for Corporation Net Income and Business Franchise Tax Exemptions with the State Tax Department
Organizations exempt from federal taxes are also exempt from West Virginia Corporation Net Income Tax and Business Franchise Tax, but must file annually regardless. To file, submit form WV/CNF-120 to:
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: www.state.wv.us/taxdiv
Filing Fee: $0To Apply for Sales Tax Exemption with the State Tax Department
In general, nonprofit organizations are not exempt from paying and collecting sales taxes in West Virginia. However, there are some specific exemptions that do apply. For a description of how to qualify for exemption, consult the tax department's publication, "Special Sales and Use Tax Rules for Nonprofit Organizations". When claiming exemption on purchases, an organization must provide a completed tax exemption certificate, WV/CST-280.
West Virginia State Tax Department
Taxpayer Services Division
PO Box 3784
Charleston, WV 25337-3784 Information: (304) 558-3333
Forms: (304) 344-2068
Web Site: www.state.wv.us/taxdiv
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) 558-6000
Fax: (304) 558-5758
Web Site: www.wvsos.com
Filing Fee: $15 if raised < $1,000,000 / $50 if raised > $1,000,000Notes: Some exemptions do apply, refer to the registration form for details.
Registration must be renewed annually.
