Virginia
This guide organizes 251 Virginia nonprofit compliance facts supported by 116 official sources. 28 entries are currently marked Verification in Progress.
251 facts · 223 source verified · 28 in progress · 116 official sources
On this page
- Start Here — Key Compliance Decisions
- Recurring Deadlines and Key Thresholds
- Entity Classification and Domestic Formation
- Governance
- January 1, 2027 Corporate Changes
- Annual SCC Compliance and Status
- Foreign Nonprofits
- Charitable Solicitation, Annual Reporting, and Exemptions
- Professional Fundraising
- Virginia Income and Sales Taxes
- Property Tax and Local Systems
- Employment and Payroll
- Charitable Gaming
- Lobbying and Political Activity
- Specialized Operations
- Dissolution and Closure
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here — Key Compliance Decisions
These are Virginia’s highest-priority nonprofit compliance decision points. Some apply at formation or recur annually; others apply only when the organization solicits contributions, claims an exemption, hires workers, operates across state lines, owns property, conducts a regulated activity, enters a major transaction, or winds down. Virginia’s Nonstock Corporation Act changes on January 1, 2027, so check each entry’s effective date and applicability.
Create the entity under Title 13.1, Chapter 10 by filing articles of incorporation with the SCC. Corporate existence is separate from federal 501(c)(3), Virginia income-tax treatment, sales-tax exemption, charity registration, property-tax exemption, and charitable gaming.
- Deadline
- Before acting as a Virginia nonstock corporation.
- Fee
- $75 total formation charge; see VA-F023 and VA-F024 for the components.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Frequency
- One time.
- How to comply
- File Form SCC819 through CIS or submit the current accepted paper form to the SCC Clerk’s Office. Retain the filed articles and SCC receipt.
- Official form or portal
- Form SCC819 — Articles of Incorporation of a Virginia Nonstock Corporation; Clerk’s Information System (CIS).
Applies to: An organization choosing the ordinary domestic nonprofit corporate form.
- Religious-property entities, unincorporated nonprofit associations, charitable trusts, and foreign corporations use separate legal frameworks.
- No Virginia nonstock corporation exists until the SCC accepts articles that satisfy the Nonstock Corporation Act and the required charge is paid.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
SCC acceptance creates a Virginia legal entity; it does not grant federal 501(c)(3) recognition. The IRS organizational and operational tests remain separate.
- Deadline
- Before representing that the organization is federally recognized.
- Fee
- The $75 Virginia formation charge and the applicable IRS user fee are separate.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; Internal Revenue Service
- Frequency
- Initial and continuous.
- How to comply
- Form the corporation with the SCC, then submit the appropriate federal exemption application or rely on a valid federal exception. Keep the SCC certificate and IRS determination as separate records.
- Official form or portal
- Form SCC819 and filed articles; IRS Form 1023 or Form 1023-EZ when eligible.
Applies to: A Virginia organization seeking or claiming federal charitable recognition.
- Certain churches and other organizations may be federally exempt without an application, but their Virginia corporate and regulatory duties remain separate.
- Virginia incorporation alone does not authorize the organization to represent that the IRS has recognized it under § 501(c)(3).
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 2 more
View official sources (3)
SCC formation or authority does not register solicitation, and charity registration does not grant corporate authority. Screen both systems independently.
- Deadline
- Corporate authority before transacting business when required; charity registration before solicitation unless exempt.
- Fee
- SCC formation or foreign-authority fees and VDACS charity registration fees are separate; see the applicable filing facts.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Event-triggered.
- How to comply
- Complete SCC formation or foreign authority when corporate law requires it. Separately submit the charity registration or exemption filing through Evoke or the accepted VDACS paper process before solicitation.
- Official form or portal
- SCC formation or foreign-authority record; Evoke or the applicable VDACS paper charity form.
Applies to: A domestic or foreign organization soliciting contributions in Virginia.
- A statutory charity exemption may remove the State solicitation-registration duty, but it does not itself resolve SCC, tax, gaming, or local obligations.
- An SCC certificate does not prevent VDACS from treating solicitation as unregistered, and charity registration does not grant corporate authority.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File articles stating the corporate name, member or nonmember status, registered office and agent, initial directors when required by the form, incorporator execution, and any additional lawful provisions.
- Deadline
- Before corporate existence.
- Fee
- $75 total formation charge.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; incorporators
- Frequency
- One time.
- How to comply
- Complete every mandatory article in Form SCC819, add any permitted attachments, sign the filing, and submit it through CIS or the current paper process.
- Official form or portal
- Form SCC819 — Articles of Incorporation of a Virginia Nonstock Corporation; CIS.
Applies to: A new domestic Virginia nonstock corporation.
- Federal tax clauses and special-purpose provisions may require language beyond the minimum Virginia articles contents.
- The SCC may reject articles that omit a mandatory statutory item, contain an unavailable name, lack a qualified agent or office, or are not accompanied by the full charge.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Add appropriately limited charitable purposes and restrictions on private benefit, political campaign activity, lobbying, and asset distribution. SCC acceptance of broad lawful-purpose language does not establish the federal organizational test.
- Deadline
- At formation when possible and before IRS determination.
- Fee
- Included in formation; a later SCC articles amendment currently costs $25.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; Internal Revenue Service
- Frequency
- Event-triggered.
- How to comply
- Place the federal-compatible purpose limitations in the articles or file an SCC amendment before relying on the federal organizational test. Submit the separate IRS application when required.
- Official form or portal
- Form SCC819 with tailored purpose provisions; IRS Form 1023 or Form 1023-EZ when eligible.
Applies to: A corporation intending to seek or maintain federal 501(c)(3) recognition.
- The federal organizational test is separate from Virginia corporate validity, sales-tax exemption, property-tax exemption, and charity registration.
- Virginia may accept broader lawful-purpose language, but inadequate federal limitations can delay or prevent § 501(c)(3) recognition and require an articles amendment.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 3 more
View official sources (4)
Continuously maintain a registered office in Virginia at the business office of the registered agent and keep the SCC record current.
- Deadline
- At formation and continuously.
- Fee
- No fee for the current registered-office change filing.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; corporation and registered agent
- Frequency
- Continuous; change-triggered.
- How to comply
- Maintain a Virginia street address meeting the statutory registered-office requirements. File the SCC registered-office change transaction through CIS or submit Form SCC635/834 when the address changes.
- Official form or portal
- Form SCC635/834 — Statement of Change of Registered Office and/or Registered Agent; CIS.
Applies to: Every domestic Virginia nonstock corporation.
- The registered office is distinct from the principal office and mailing address; it must satisfy the statutory service-of-process location rule.
- An inaccurate or vacant registered office can cause missed service of process and SCC notices. If a registered-agent vacancy is not cured after resignation, the corporation can enter the administrative-termination process.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Appoint and continuously maintain a registered agent who satisfies Virginia statutory qualifications and whose business office is the registered office.
- Deadline
- At formation and continuously.
- Fee
- No separate fee at formation; no fee for the current registered-agent change filing.
- Responsible party
- Corporation; qualified registered agent; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Continuous.
- How to comply
- Obtain the agent’s consent, name a statutorily qualified agent in the articles, and use the separate SCC change transaction whenever the agent changes.
- Official form or portal
- Form SCC819 at formation; Form SCC635/834 or the corresponding CIS change transaction after formation.
Applies to: Every domestic Virginia nonstock corporation.
- The corporation cannot serve as its own registered agent; agent qualifications depend on whether the agent is an individual or entity.
- A vacancy or inaccurate agent record can result in missed process and official notices. After an agent resigns, failure to appoint a replacement within 31 days can lead to administrative termination.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
The current total is $75. Do not publish the $25 document filing component as the complete formation cost.
- Deadline
- With the articles.
- Fee
- $75 total.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Frequency
- One time.
- How to comply
- Submit Form SCC819 with the full $75 charge through CIS or the current paper channel.
- Official form or portal
- Form SCC819; CIS formation checkout or accepted paper submission.
Applies to: A filer forming a Virginia nonstock corporation.
- Expedited service and later certificates or amendments carry separate charges.
- The SCC will not complete the formation filing unless the full required charge is paid.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 2 more
View official sources (3)
Organize the corporation by adopting bylaws, electing directors and officers, approving banking and tax actions, authorizing exemption and charity filings, setting the fiscal year, and documenting the action.
- Deadline
- Promptly after incorporation and before relying on organizational authority.
- Fee
- No State filing fee.
- Responsible party
- Incorporators or initial directors; board of directors; voting members when the governing documents require member action
- Frequency
- One time.
- How to comply
- Hold the organizational meeting or execute valid unanimous written action. Adopt bylaws, elect directors or officers as needed, and approve banking, tax, exemption, and registration actions.
- Official form or portal
- Organizational meeting minutes or unanimous written consent; banking, tax, and filing resolutions.
Applies to: A newly incorporated Virginia nonstock corporation.
- No SCC filing is required for the organizational action itself, although later approved transactions may require separate filings.
- Actions taken without valid organizational authority can be challenged and may leave officers, bank signers, or filers without documented authority.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Adopt bylaws governing members, directors, officers, meetings, committees, records, conflicts, and amendments. Bylaws are internal records unless another regulator requests them.
- Deadline
- At organization and before relying on internal procedures.
- Fee
- No State filing fee; an articles amendment costs $25 if the charter also changes.
- Responsible party
- Board of directors; voting members when the articles reserve bylaw authority to them
- Frequency
- Adopt once; amend as authorized.
- How to comply
- Adopt bylaws by the body authorized under the current Act and retain them with the corporate records. File with the SCC only when a related articles change is required.
- Official form or portal
- Bylaws, adoption resolution, board or member minutes, and amendment history.
Applies to: Every Virginia nonstock corporation.
- Bylaws cannot override the articles or mandatory statutory provisions and are not routinely filed with the SCC.
- Operating under unadopted or inconsistent bylaws can make notices, elections, delegations, and other corporate actions challengeable.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Virginia's current Act permits a board with one or more directors, subject to any higher number in the articles or bylaws. Do not import another state's three-director minimum into Virginia law.
- Deadline
- At organization and continuously.
- Fee
- No State filing fee.
- Responsible party
- Board of directors; voting members or other electing body
- Frequency
- Continuous.
- How to comply
- Elect or appoint at least one director under the articles and bylaws and retain the action in the minute book.
- Official form or portal
- Articles, bylaws, election or appointment minutes, and director roster.
Applies to: An ordinary Virginia nonstock corporation.
- The articles or bylaws may require more than one director; special entities may use another governing structure.
- A corporation without the required director cannot validly exercise board authority.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Act in good faith, in the corporation's best interests, and with the care required by the Act; document information considered and permitted reliance.
- Deadline
- At every corporate decision.
- Fee
- No State filing fee; private professional costs vary.
- Responsible party
- Directors and officers; board of directors; Virginia circuit court for remedies
- Frequency
- Continuous.
- How to comply
- Review reasonably available information, act in good faith and in the corporation’s interests, and document the decision process.
- Official form or portal
- Board materials, minutes, financial and legal reports, conflict disclosures, and reliance records.
Applies to: Directors and officers.
- Permitted reliance on officers, employees, committees, and professionals is conditional and does not protect bad faith or knowing misconduct.
- A breach of the statutory conduct standard can lead to damages, injunction, removal, or other fiduciary remedies.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Keep the articles, bylaws, minutes, written consents, member records if any, accounting records, and annual reports in a retrievable form.
- Deadline
- Continuously.
- Fee
- No State filing fee; private storage and accounting costs vary.
- Responsible party
- Corporate secretary, treasurer, records custodian, and board of directors
- Frequency
- Continuous.
- How to comply
- Maintain accurate, retrievable corporate, membership, minute, and accounting records and update them after each relevant action.
- Official form or portal
- Articles, bylaws, member ledger, minutes, resolutions, accounting books, annual reports, and document-retention schedule.
Applies to: Every Virginia nonstock corporation.
- Tax, charity, employment, gaming, donor, and grant rules may require longer or more specialized retention.
- Missing records can prevent proof of authority, impair inspections and regulatory filings, and expose the corporation to court-ordered production or corrective action.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Chapters 393 and 394 are enacted but do not govern corporate acts or SCC filings before January 1, 2027. Use the current Nonstock Corporation Act and current SCC forms through December 31, 2026; use the future-effective Code text for actions governed beginning January 1, 2027.
- Deadline
- Effective January 1, 2027.
- Fee
- No separate fee for the effective-date distinction.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia General Assembly / Virginia Law; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One-time statutory transition.
- How to comply
- Apply the current Nonstock Corporation Act to actions effective through December 31, 2026. Apply the amended Act only to actions governed by law on or after January 1, 2027.
- Official form or portal
- 2026 Acts of Assembly, Chapters 393 and 394; Virginia Code update pages.
Applies to: Virginia domestic and foreign nonstock corporations and filings affected by the 2026 Act.
- A future-effective section may preserve an existing result or contain transition language; the enacted text must be read section by section.
- Using future text before its effective date can produce an incorrect filing, approval process, or public explanation; continuing to use superseded current text after that date can create the opposite error.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 3 more
View official sources (4)
File the SCC annual report by the last day of the month in which the corporation was incorporated. The first report is due by the last day of the twelfth month after incorporation and cannot be filed more than three months early.
- Deadline
- Last day of the incorporation month; first report by the last day of the twelfth month after incorporation.
- Fee
- No filing fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; corporation’s authorized filer
- Frequency
- Annual.
- How to comply
- File the annual report through CIS, or use the SCC-provided paper report, by the last day of the incorporation month. Retain the confirmation.
- Official form or portal
- SCC annual report in CIS; paper annual report when the SCC provides it.
Applies to: Every domestic Virginia nonstock corporation.
- The report itself has no late charge. The separate $25 annual registration fee and its $10 late-payment penalty are addressed in other facts.
- After the due date the corporation loses good standing. If the report remains uncured through the statutory four-month period, domestic existence is automatically terminated or foreign authority is revoked; reinstatement then requires cure and payment of applicable charges.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
The annual report is an information filing with no fee. The annual registration fee is a separate $25 assessment and payment obligation, even though their due dates are aligned.
- Deadline
- Both are due by the applicable annual due date, but they are separate compliance objects.
- Fee
- Annual report: no filing fee. Annual registration fee: $25.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; corporation’s authorized filer and payer
- Frequency
- Annual.
- How to comply
- File the annual report and pay the annual registration fee as two separate transactions, even when the SCC assigns the same annual due date.
- Official form or portal
- SCC annual report and separate annual registration fee assessment or CIS payment record.
Applies to: Every domestic and foreign Virginia nonstock corporation.
- Neither the no-fee report nor the $25 payment substitutes for the other.
- Completing only one transaction leaves the other delinquent. Report delinquency affects good standing and termination status; fee delinquency adds the $10 payment penalty and can also lead to termination if uncured.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Pay the SCC's $25 annual registration fee by the entity's annual registration fee due date.
- Deadline
- By the last day of the entity's assigned incorporation or authorization month unless SCC lawfully extends or reassigns the due date.
- Fee
- $25.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; corporation’s authorized payer
- Frequency
- Annual.
- How to comply
- Pay the assessed $25 annual registration fee through CIS or the payment method stated in the SCC notice by the assigned due date.
- Official form or portal
- SCC annual registration fee assessment; CIS payment transaction or another SCC-approved payment method.
Applies to: Domestic and foreign Virginia nonstock corporations, except the statutory pre-1970 category.
- The report is a separate no-fee filing; the pre-1970 exception is addressed in VA-F081.
- Late payment adds the $10 nonstock penalty. If the fee remains unpaid through the four-month cure period, the corporation can be automatically terminated or foreign authority revoked.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File the report and pay the fee, penalty, and other delinquencies no later than the last day of the fourth month immediately following the due date to avoid automatic termination.
- Deadline
- Last day of the fourth month immediately following the annual-report or annual-fee due date.
- Fee
- Annual report: no fee. Annual fee: $25 plus $10 late penalty when applicable. Reinstatement after termination is separate.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; delinquent domestic or foreign corporation
- Frequency
- Per delinquency.
- How to comply
- File every delinquent annual report and pay every unpaid annual fee and penalty before the four-month cure period expires.
- Official form or portal
- Delinquent annual report, annual fee payment, notice of impending termination or revocation, and CIS cure transactions.
Applies to: A domestic nonstock corporation delinquent in its annual report or annual registration fee.
- Report and fee delinquencies must both be cured; receipt of an SCC notice is not a condition of the statutory deadline.
- If the deficiencies remain after the statutory period, domestic existence terminates automatically or foreign authority is revoked.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File an initial registration before solicitation unless the organization is excluded from the statutory definition or receives an applicable exemption.
- Deadline
- Before any solicitation in Virginia.
- Fee
- $100 initial registration fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Frequency
- Initial; annual renewal while soliciting.
- How to comply
- Submit the initial registration through Evoke or mail the officially accepted Form 102, required organizational and financial documents, two signatures, and $100 payment before solicitation begins.
- Official form or portal
- Evoke initial-registration submission or Form 102 — Registration Statement for a Charitable Organization, with required attachments and signatures.
Applies to: Every charitable organization intending to solicit in Virginia or have contributions solicited on its behalf.
- Organizations excluded from the statutory definition or granted an exemption under § 57-60 use a different route.
- Soliciting without registration or a valid exemption can result in an order to stop solicitation, administrative enforcement, and the need to complete an initial filing before resuming.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File the annual renewal on or before the fifteenth day of the fifth calendar month of the next fiscal year. A calendar-year organization is due May 15.
- Deadline
- Fifteenth day of the fifth calendar month after fiscal-year end; December 31 year-end is due May 15.
- Fee
- Annual fee determined by the six gross-contribution bands.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Submit the renewal through Evoke or mail the officially accepted annual Form 102 package by the fifteenth day of the fifth calendar month after fiscal-year end.
- Official form or portal
- Evoke renewal or annual Form 102 paper renewal, with federal return or permitted treasurer’s report, financial statements, signatures, and payment.
Applies to: A registered charitable organization continuing to solicit.
- This is an annual renewal, not the $100 initial registration; an approved extension changes the filing date but not the obligation to remain compliant.
- A missed renewal without an approved extension causes the registration to lapse; solicitation must stop until the organization completes the required initial-registration cure.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Submit Form 100 and supporting documents and obtain an exemption letter before relying publicly on the exemption. Exempt organizations remain subject to other provisions of the solicitation law.
- Deadline
- Before solicitation under the claimed exemption.
- Fee
- $10.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Applicant organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial; remains effective while eligibility and claimed solicitation pattern continue.
- How to comply
- Submit Form 100 by mail or use the current Evoke exemption process, include evidence for the selected statutory category, and pay $10.
- Official form or portal
- Form 100 — Virginia Exemption Application for a Charitable or Civic Organization; current Evoke exemption workflow.
Applies to: An organization fitting a statutory exemption under § 57-60.
- Each exemption must be proven under its own statutory elements; federal recognition alone is not enough.
- Until VDACS accepts the exemption, an organization that solicits can be required to register and can face enforcement for unregistered solicitation.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
The organization must not intend to solicit and receive contributions from the public in excess of $5,000 during the calendar year and must not have actually raised or received more than $5,000 in any of the three preceding calendar years. Exactly $5,000 satisfies the monetary boundary.
- Deadline
- Test before and throughout each calendar year.
- Fee
- $10 Form 100 exemption fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Small charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual and continuous.
- How to comply
- Submit Form 100 or the Evoke exemption request with proof of every § 57-60(A)(3) condition and pay $10. Track calendar-year contributions and the three-year lookback continuously.
- Official form or portal
- Form 100 or the current Evoke exemption workflow, exemption letter, contribution records, compensation records, and organizational documents.
Applies to: A charity claiming § 57-60(A)(3).
- Contributions are not in excess of $5,000 during the current calendar year, so exactly $5,000 is still within the monetary condition.
- Contributions did not exceed $5,000 in any of the three preceding calendar years.
- Exactly $5,000 satisfies only the monetary condition; the intent, three-year lookback, all-functions-unpaid, and no-payment-or-inurement conditions must also be met.
- Without an accepted exemption, solicitation can be treated as unregistered. More than $5,000 ends the monetary condition and starts the 30-day registration transition.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
More than $5,000 ends the monetary condition. Register and report within 30 days after the date total contributions received exceed $5,000.
- Deadline
- Within 30 days after total contributions received exceed $5,000.
- Fee
- $100 initial registration fee, plus any annual fee applicable to the filing.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Organization that exceeded the small-charity threshold; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Event-triggered.
- How to comply
- File the initial registration within 30 days after total public contributions exceed $5,000 and stop relying on the small-charity exemption.
- Official form or portal
- Evoke initial registration or Form 102 with required documents, signatures, financial information, and payment.
Applies to: A small-exempt charity whose public contributions exceed $5,000 during a calendar year.
- Total public contributions actually received exceed $5,000, which starts a 30-day registration deadline.
- The transition is triggered by contributions exceeding $5,000, not by merely reaching exactly $5,000.
- Missing the 30-day transition leaves the organization soliciting without the required registration and exposes it to VDACS enforcement.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Apply through Nonprofit Online or Form NP-1 and obtain a Virginia exemption certificate before making exempt purchases. Federal exemption alone is insufficient.
- Deadline
- Before making purchases in reliance on the exemption.
- Fee
- No filing fee.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Applicant organization; Virginia Department of Taxation
- Frequency
- Initial and renewal.
- How to comply
- Apply through Virginia Tax Nonprofit Online or submit Form NP-1 with the required organizational, federal, solicitation-compliance, and financial documents. Make exempt purchases only after a valid certificate is issued.
- Official form or portal
- Virginia Tax Nonprofit Online or Form NP-1, with organizational, federal, solicitation-compliance, and financial documents.
Applies to: A nonprofit seeking exemption on qualifying purchases.
- Federal recognition, charity registration, income-tax treatment, property tax, and dealer registration remain separate.
- Without a valid certificate, vendors may charge tax and Virginia Tax may deny the claimed exemption or assess use tax, interest, and penalties.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Register online with Virginia Tax, withhold Virginia income tax, file returns, and pay on the assigned schedule. Nonprofit status is not a general withholding exemption.
- Deadline
- Before or when wages subject to Virginia withholding begin.
- Fee
- No registration fee.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Employer; Virginia Department of Taxation
- Frequency
- Initial; recurring filings and payments.
- How to comply
- Register the employer through Virginia Tax’s online business-registration workflow, withhold Virginia income tax from covered wages, file the assigned returns, and remit payments on schedule.
- Official form or portal
- Virginia Tax online business registration, withholding account, withholding returns, and wage statements.
Applies to: A nonprofit paying wages subject to Virginia withholding.
- Virginia Tax withholding is separate from VEC unemployment registration, workers’ compensation, and new-hire reporting.
- Unregistered or underreported withholding can produce tax assessments, interest, penalties, required corrections, and collection action.
Last verified: 2026-07-26
Official sources: Virginia Department of Taxation and 3 more
View official sources (4)
A nonprofit with Virginia employees should use the VEC employer-registration workflow or file the liability report so VEC can determine coverage. A qualifying § 501(c)(3) organization generally has covered employment when it has four or more individuals in employment for some portion of a day in each of 20 different weeks in the current or preceding calendar year. The weeks need not be consecutive, and the same individuals need not be employed in every week, subject to the statutory exclusions.
- Deadline
- Register or file the liability report when the organization first has Virginia employees; the four-in-20 rule determines the specific § 501(c)(3) coverage threshold.
- Fee
- No registration fee.
- Filing agency
- Virginia Employment Commission (VEC)
- Responsible party
- Nonprofit employer; Virginia Employment Commission
- Frequency
- Initial and quarterly reporting.
- How to comply
- Register through the current Virginia employer workflow or submit Form T-FC-27 so VEC can determine liability. After coverage begins, file quarterly wage reports through the approved VEC channel.
- Official form or portal
- VEC Form T-FC-27 — Report to Determine Liability; Virginia employer registration and Employer Self Service.
Applies to: A nonprofit with Virginia employees that may be subject to unemployment insurance, including a qualifying § 501(c)(3) organization.
- Four or more individuals in employment for some portion of a day in each of 20 different weeks, whether or not consecutive, within the current or preceding calendar year. The same individuals need not be employed in every week.
- The four-in-20 rule is the § 501(c)(3) nonprofit threshold, not the agricultural ten-in-20 rule. Excluded services are not counted merely because compensation was paid.
- Failure to obtain and follow a coverage determination can produce unemployment-tax or reimbursable-benefit assessments, interest, penalties, collection, and corrections after a VEC audit or benefit claim.
Last verified: 2026-07-26
Official sources: Virginia Employment Commission and 2 more
View official sources (3)
Obtain workers' compensation insurance or approved self-insurance when the organization has three or more employees. Nonprofit status does not create a general exemption.
- Deadline
- Before employing the third covered employee.
- Fee
- Insurance premium or self-insurance cost varies.
- Responsible party
- Employer; Virginia Workers’ Compensation Commission; insurer or approved self-insurance administrator
- Frequency
- Continuous.
- How to comply
- Obtain and continuously maintain workers’ compensation insurance or approved self-insurance when the organization has more than two employees.
- Official form or portal
- Workers’ compensation insurance policy or approved self-insurance; VWC proof-of-coverage record.
Applies to: A nonprofit with more than two employees, subject to statutory counting rules.
- More than two employees, meaning three or more, under the Commission's counting rules.
- Worker-count treatment for officers, part-time staff, family members, contractors, and volunteers requires the Commission’s rules and the actual relationship.
- An uninsured covered employer can owe benefits directly, face civil penalties, and lose statutory defenses in an injury claim.
Last verified: 2026-07-26
Official sources: Virginia Workers' Compensation Commission and 2 more
View official sources (3)
Use the board, member, class, and notice approvals required by current law and governing documents before filing articles of dissolution.
- Deadline
- Before filing articles of dissolution.
- Fee
- No State fee for internal authorization.
- Responsible party
- Board of directors and voting members when required; corporate secretary
- Frequency
- One time.
- How to comply
- Approve dissolution through the board and member procedures required by current law and the governing documents, and retain the complete authorization record.
- Official form or portal
- Board resolution, dissolution plan, member notice and vote or valid written consent, and minutes.
Applies to: A domestic nonstock corporation choosing to dissolve before January 1, 2027.
- A nonmember corporation follows the board-only route permitted by law; administrative termination, merger, and foreign withdrawal are different processes.
- Articles filed without the required corporate authorization can be ineffective or challengeable and can delay winding up.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Recurring Deadlines and Key Thresholds
A summary and navigation device only. Every row links to the full requirement below, and each metric and threshold operator is stated separately there.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| Pay the $75 total domestic formation charge | Required | $75 total. | With the articles. | SOURCE VERIFIED |
| File the annual report by the last day of the incorporation month | Required | No filing fee. | See full requirement | SOURCE VERIFIED |
| Pay the $25 annual registration fee | Required | $25. | See full requirement | SOURCE VERIFIED |
| Cure annual-report or annual-fee delinquency within the four-month period | Required | See full requirement | Last day of the fourth month immediately following the annual-report or annual-fee due date. | SOURCE VERIFIED |
| Renew charity registration by the fifteenth day of the fifth calendar month | Required | Annual fee determined by the six gross-contribution bands. | Fifteenth day of the fifth calendar month after fiscal-year end; December 31 year-end is due May 15. | SOURCE VERIFIED |
| Preserve exactly $5,000 within the small-charity exemption's monetary condition | Conditional | $10 Form 100 exemption fee. | Test before and throughout each calendar year. | SOURCE VERIFIED |
| Register within 30 days after public contributions exceed $5,000 | Required | See full requirement | Within 30 days after total contributions received exceed $5,000. | SOURCE VERIFIED |
| Keep administrative costs at no more than 40 percent under the statutory GAAP test | Required | No filing fee; private accounting cost varies. | For the financial period used in each application or renewal and continuously. | SOURCE VERIFIED |
| Obtain an independent CPA financial review at least $750,000 gross annual revenue | Required | No State filing fee; private CPA review cost varies. | With the exemption application or renewal for the applicable financial period. | SOURCE VERIFIED |
| Preserve Virginia Tax discretion to require an audit at least $1.5 million gross annual revenue | Conditional | No State filing fee; private audit cost varies. | At application or renewal if required by Virginia Tax. | SOURCE VERIFIED |
| Register with the Virginia Employment Commission when nonprofit unemployment coverage applies | Conditional | No registration fee. | See full requirement | SOURCE VERIFIED |
| File the charitable-gaming annual report by March 15 | Required | See full requirement | March 15 following the calendar year. | SOURCE VERIFIED |
Entity Classification and Domestic Formation
Virginia recognizes several nonprofit legal forms. These entries cover choosing the ordinary nonstock corporate form, keeping it separate from religious-property entities, charitable trusts, and unincorporated associations, and completing the SCC formation filing.
Virginia's religious-society and church-property statutes create distinct trustee, conveyance, and court-supervision rules. Do not assume those rules or titles replace an SCC nonstock corporation filing, or vice versa.
- Deadline
- Before choosing the entity and property-holding structure.
- Fee
- Court and land-recording fees vary; no universal fee is confirmed for the religious-property procedure.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Religious society or congregation; trustees; applicable Virginia circuit court; Virginia State Corporation Commission only if a nonstock corporation is also formed
- Frequency
- Event-triggered.
- How to comply
- Follow the congregation’s governing procedure, prepare the deed or trustee instrument, and petition or record documents with the applicable circuit court or clerk when Title 57 requires it. A separate SCC filing is needed only if a nonstock corporation is chosen.
- Official form or portal
- Congregational resolutions, deeds, trustee instruments, and any required circuit-court petition; Form SCC819 only if the congregation separately forms a nonstock corporation.
Applies to: A church, congregation, or religious society considering special Virginia property-holding statutes.
- The required procedure depends on the denomination’s governance, deed history, and the particular Title 57 provision.
- Using an ordinary nonstock filing without addressing the governing religious-property statute can leave trustee authority, title to property, or a proposed transfer unresolved.
Verification in progress: The exact entity/property structure and required court approval depend on the congregation and deed history. Virginia churches may use special religious-property statutes, an SCC nonstock corporation, or both; obtain fact-specific confirmation before transferring church property.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
A charitable trust is not transformed into a nonstock corporation by its charitable purpose. Solicitation, restricted-asset, Attorney General, court, and future charitable-corporation transaction rules may apply independently.
- Deadline
- Before soliciting, changing restricted use, transferring assets, or dissolving.
- Fee
- No separate fee merely to classify an arrangement as a charitable trust; court, recording, and professional costs vary.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Trustees and fiduciaries; Virginia Attorney General; applicable Virginia circuit court; VDACS Office of Charitable and Regulatory Programs when solicitation law applies
- Frequency
- Event-triggered.
- How to comply
- Administer the property under the trust or gift instrument, maintain restriction records, and seek Attorney General or circuit-court involvement when a transfer, modification, or enforcement issue requires it. Complete charity registration separately if the trust solicits contributions.
- Official form or portal
- Trust or gift instrument, restricted-asset ledger, Attorney General notice when required, and any applicable circuit-court petition.
Applies to: A trustee or entity holding property subject to a charitable trust or donor restriction.
- Corporate filing, federal exemption, and charity registration do not eliminate donor restrictions or charitable-trust duties.
- Misuse or unauthorized diversion of charitable trust property can lead to injunction, restitution, removal of a fiduciary, or court supervision.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Virginia recognizes unincorporated nonprofit associations under a separate statute. The association may own property and incur obligations under that law, but SCC corporate status, charity registration, tax exemptions, and licenses remain separate.
- Deadline
- At organization and before regulated activity.
- Fee
- No SCC formation fee applies while the association remains unincorporated; other registrations and permits may carry fees.
- Responsible party
- Association members and managers; Virginia circuit courts; each activity-specific State or local regulator
- Frequency
- Event-triggered.
- How to comply
- Adopt and retain the association’s governing principles and management records. File separately with tax, charity, employment, gaming, or local authorities when the association’s activities trigger those systems.
- Official form or portal
- Association governing principles or agreement, membership and management records, and activity-specific registrations; no SCC articles unless the association incorporates.
Applies to: A nonprofit group that has not filed articles of incorporation.
- An association may later incorporate, but incorporation is a separate transaction and does not automatically transfer every license, contract, or exemption.
- Treating an unincorporated association as an SCC corporation can misstate authority, liability, public-record status, and filing duties.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
State in the articles whether the corporation has members or no members, and define member classes, voting rights, admission, dues, suspension, and termination in the articles or bylaws consistently with current law.
- Deadline
- At formation and before granting membership rights.
- Fee
- Included in the $75 formation charge; a later articles amendment currently costs $25.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Incorporators; board of directors; voting members when applicable; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Continuous structure; event-triggered amendments.
- How to comply
- State the member or nonmember structure in the articles and define any member classes and voting rights in the bylaws. File an SCC amendment if the articles must later change.
- Official form or portal
- Form SCC819; articles of incorporation; bylaws; membership ledger when the corporation has members.
Applies to: Every Virginia nonstock corporation.
- Donors, clients, congregants, and volunteers are not statutory members merely because they participate in the organization.
- An inconsistent or undocumented membership structure can invalidate elections, quorum calculations, member approvals, or inspection decisions.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Federal § 501(c) status generally controls Virginia corporation-income-tax exemption to the same extent, subject to unrelated business income, but it does not issue a Virginia sales-and-use-tax exemption certificate.
- Deadline
- Before filing returns or making exempt purchases.
- Fee
- No separate application fee for Virginia corporation-income-tax treatment; no filing fee for the nonprofit sales-and-use-tax exemption application.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Frequency
- Initial classification and recurring compliance.
- How to comply
- Determine income-tax filing treatment from federal status and Virginia-source taxable income. Apply separately through Nonprofit Online or Form NP-1 before claiming the nonprofit sales-and-use-tax purchase exemption.
- Official form or portal
- Virginia corporation income-tax return and federal exemption records when required; Nonprofit Online or Form NP-1 for sales-and-use-tax exemption.
Applies to: A federally exempt organization operating or buying in Virginia.
- Unrelated business taxable income, dealer obligations, withholding, local taxes, and property tax use separate rules.
- Assuming one tax status controls the other can result in an unsupported purchase exemption, an omitted Virginia return, or tax, interest, and penalty assessments.
Last verified: 2026-07-26
Official sources: Virginia Administrative Code / Virginia Tax and 3 more
View official sources (4)
Federal recognition, SCC status, charity registration, and a Virginia sales-tax certificate do not automatically exempt real or personal property. The locality applies constitutional, statutory, and ordinance rules.
- Deadline
- Before the applicable local application deadline and before relying on exemption.
- Fee
- Local fee varies; some localities state no application fee.
- Filing agency
- Applicable county, city, or town commissioner of the revenue, assessor, treasurer, or governing body
- Responsible party
- Applicable county, city, or town commissioner of the revenue, assessor, or governing body
- Frequency
- Event-triggered.
- How to comply
- Apply to the county, city, or town office that administers property tax. Provide the ownership, use, organizational, financial, deed, lease, and other evidence required by that locality; classification and designation procedures may differ.
- Official form or portal
- The applicable locality’s real-property or personal-property exemption application, with deed or lease, organizational documents, financial records, use description, and any ordinance or hearing materials.
Applies to: A nonprofit owning or leasing taxable property in a Virginia locality.
- Eligibility, deadlines, evidentiary requirements, fees, and appeal procedures vary by locality and by classification or designation route.
- Federal recognition, SCC incorporation, or a Virginia sales-tax certificate does not by itself remove a parcel or personal property from the local tax rolls. An unsupported or late local claim can be denied and the property assessed.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 4 more
View official sources (5)
Charitable-solicitation registration or exemption does not authorize gaming. Apply the charitable-gaming eligibility, permit, registration, conduct, reporting, and fee rules separately.
- Deadline
- Before conducting the game.
- Fee
- Gaming permit, registration, authorization, and reporting fees depend on the activity; charity solicitation uses different fees.
- Responsible party
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs
- Frequency
- Event-triggered.
- How to comply
- Obtain the gaming authority required for the particular raffle, bingo, electronic gaming, or other activity. Maintain charity solicitation status separately when contributions are solicited.
- Official form or portal
- The applicable VDACS charitable-gaming qualification, registration, permit, or report form; Evoke or Form 102 only for charitable solicitation.
Applies to: An organization planning raffles, bingo, pull tabs, network bingo, poker tournaments, or electronic gaming.
- The $40,000 raffle route, the seven-day registration route, full permits, and electronic-gaming authorization have different conditions.
- Charity registration does not authorize a game of chance; unauthorized gaming can be stopped and can lead to permit denial, suspension, revocation, or other enforcement.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
One or more persons may act as incorporators and sign and deliver the articles. The incorporator role does not itself make the person a director, member, officer, or registered agent.
- Deadline
- At formation.
- Fee
- Included in the $75 formation charge.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Incorporators; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time.
- How to comply
- Have one or more eligible incorporators execute Form SCC819 and file it with the SCC through CIS or the accepted paper channel.
- Official form or portal
- Form SCC819, including the incorporator’s signature.
Applies to: A new Virginia nonstock corporation.
- An incorporator need not be a director, member, registered agent, or Virginia resident unless another rule independently requires that role.
- Articles signed by an ineligible or unauthorized person may be rejected or may require correction before corporate existence is established.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Use articles language directing remaining charitable assets, after liabilities and restrictions, to qualifying exempt purposes or recipients. This supplements, not replaces, Virginia winding-up and charitable-asset rules.
- Deadline
- At formation when possible and before accepting materially restricted assets.
- Fee
- Included in formation; a later SCC articles amendment currently costs $25.
- Responsible party
- Incorporators and board of directors; Virginia State Corporation Commission, Clerk’s Office; Internal Revenue Service; Virginia Attorney General or circuit court when charitable assets are affected
- Frequency
- Event-triggered.
- How to comply
- Include an appropriate asset-dedication and dissolution clause in the articles when federal recognition or restricted charitable property requires it. Amend the articles through the SCC if the clause must be corrected later.
- Official form or portal
- Form SCC819 or an SCC articles amendment containing the applicable dissolution and charitable-asset language.
Applies to: A corporation intending to hold assets dedicated to § 501(c)(3) or donor-restricted purposes.
- Title 13.1 winding-up rules, federal § 501(c)(3) requirements, donor restrictions, and future Virginia charitable-corporation protections remain separate sources of obligation.
- Virginia may accept articles that do not contain every federal organizational clause. Missing or inadequate charitable-purpose and dissolution provisions can delay or prevent federal recognition, require an SCC amendment, and create ambiguity when restricted or charitable assets are distributed. They do not automatically create preincorporation liability.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Use a name distinguishable on SCC records and compliant with the Act. Name availability does not create trademark rights or authorize regulated words or activities.
- Deadline
- At formation or name change.
- Fee
- Included in formation; a reservation under VA-F016 costs $10.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Frequency
- Event-triggered.
- How to comply
- Check the SCC entity records before filing and enter a distinguishable lawful name on Form SCC819. Use Form SCC631 only when a temporary reservation is useful.
- Official form or portal
- SCC Business Entity Search; Form SCC819; Form SCC631 when reserving the name.
Applies to: A new or renamed Virginia nonstock corporation.
- SCC availability does not create trademark rights or establish that a name may be used in every regulated activity.
- The SCC may reject articles using a name that is not distinguishable or otherwise fails the statutory naming rules.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
An available name may be reserved for 120 days and renewed through the current SCC process. Reservation does not create the corporation or trademark rights.
- Deadline
- Before formation; renew within the permitted SCC window.
- Fee
- $10.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Frequency
- Optional.
- How to comply
- Submit Form SCC631 through the accepted SCC channel and pay $10 to reserve or renew an available name for 120 days.
- Official form or portal
- Form SCC631 — Application for Reservation or Renewal of Reservation of a Business Entity Name.
Applies to: A prospective filer not ready to form or a foreign entity preparing to qualify.
- Reservation is optional, lasts 120 days, and does not create the corporation or confer trademark rights.
- There is no penalty for choosing not to reserve a name. Without a reservation, another filer may obtain the name; an invalid or unavailable reservation request may be rejected.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 1 more
View official sources (2)
Provide the principal office in the SCC record and annual report and update it through the permitted CIS workflow. The principal office is distinct from the registered office.
- Deadline
- At formation and on each annual report; update when changed.
- Fee
- Included in formation; the annual report has no filing fee; the separate registered-office or agent change filing also has no fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Corporation’s authorized filer; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Continuous; annual confirmation.
- How to comply
- State the principal office in the formation filing and update it on the annual report when it changes. Use the separate SCC change transaction for the registered office or registered agent.
- Official form or portal
- Form SCC819; SCC annual report in CIS; Form SCC635/834 for registered-office or registered-agent changes.
Applies to: A Virginia nonstock corporation.
- The principal office is not the registered office; changing one does not automatically change the other.
- An inaccurate principal-office record can cause returned communications or an incomplete annual report. Uncured annual-report delinquency can affect good standing and ultimately produce termination or foreign revocation.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 2 more
View official sources (3)
Use the articles and organizational action to establish the initial board. Maintain at least the statutory minimum and document acceptance and election.
- Deadline
- At formation or promptly after incorporation.
- Fee
- Included in formation; no separate fee for internal election or appointment.
- Responsible party
- Incorporators or initial directors; board of directors
- Frequency
- One-time initial selection; later elections.
- How to comply
- Name initial directors in the articles or elect them during the organizational action, then retain the minutes or written consent in the corporate records.
- Official form or portal
- Form SCC819 when initial directors are named; organizational minutes or unanimous written consent.
Applies to: A new Virginia nonstock corporation.
- The articles need not name every later director; subsequent selection follows the articles, bylaws, and current Act.
- Without validly selected directors, the corporation may lack a governing body authorized to adopt bylaws, appoint officers, open accounts, and approve filings.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Virginia nonstock corporations generally have perpetual duration unless the articles lawfully state a different duration. A limited term should be intentional and coordinated with asset and closure rules.
- Deadline
- At formation or amendment.
- Fee
- No separate fee for the perpetual-duration default; a later articles amendment currently costs $25.
- Responsible party
- Incorporators and board of directors; Virginia State Corporation Commission, Clerk’s Office only if a limited duration is stated or later amended
- Frequency
- Event-triggered.
- How to comply
- Take no separate action to receive perpetual duration. State a limited term in the articles only when the organization intentionally wants one, and calendar the resulting expiration.
- Official form or portal
- Form SCC819 only if the corporation states a limited duration; filed articles and corporate calendar.
Applies to: A corporation considering a limited duration.
- Special statutes or a valid limited-duration clause can alter the ordinary perpetual-duration result.
- Omitting a duration clause creates no penalty because perpetual duration is the statutory default. A stated limited term can end corporate existence according to the articles unless extended by amendment.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
State a permitted delayed effective time or date in the filed document. Do not act as an existing corporation before the effective time shown by SCC records.
- Deadline
- With the formation document.
- Fee
- No separate fee for requesting a delayed effective time in an otherwise valid filing.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; incorporators or authorized signer
- Frequency
- Event-triggered.
- How to comply
- State a permitted delayed effective date or time in the filed document when needed. Otherwise rely on the ordinary statutory effectiveness rule shown on the SCC record.
- Official form or portal
- Form SCC819 or the applicable SCC filing containing the requested effective date or time.
Applies to: A filer needing corporate existence to begin after SCC acceptance.
- The delay must stay within the statutory limit and does not accelerate tax, charity, licensing, or federal effective dates.
- No penalty arises from omitting a delayed effective date. An invalid requested date may be rejected or ineffective, and action taken before the actual effective time can create authority or preincorporation issues.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
The statutory components are a $25 document filing fee and a $50 charter fee. They are components of one current $75 formation transaction, not alternative prices.
- Deadline
- With formation.
- Fee
- $25 document filing fee plus $50 charter fee, for a $75 total.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Frequency
- One time.
- How to comply
- Record the two statutory components in the compliance data and pay the combined $75 with Form SCC819.
- Official form or portal
- Form SCC819 fee calculation; CIS receipt.
Applies to: A database or public explanation decomposing the $75 formation total.
- The $25 filing component is not the full formation cost; optional service charges are separate.
- Describing the components incorrectly does not itself invalidate a filing. The operational consequence attaches to underpaying the required $75, which prevents completion of the formation transaction.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Current articles, SCC instructions, and Chapter 10 do not include a newspaper-publication step in ordinary formation. Preserve the conclusion narrowly because special entities, court proceedings, creditor notices, and local permits can require notice.
- Deadline
- No ordinary formation-publication deadline identified.
- Fee
- No ordinary State publication fee identified.
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; any special or local authority that imposes a separate notice duty
- Frequency
- Not established.
- How to comply
- Use the SCC formation process without a newspaper-publication submission. Check special statutes, court proceedings, assumed-name rules, and local requirements separately.
- Official form or portal
- No ordinary SCC publication form; Form SCC819 is the formation filing.
Applies to: An ordinary Virginia nonstock corporation.
- The conclusion is limited to ordinary Title 13.1 nonstock formation and is not a universal statement about every notice required during the organization’s life.
- No ordinary publication consequence was identified because the current SCC process does not include that step; an unrelated special notice requirement can still carry its own consequence.
Verification in progress: No affirmative statewide no-publication statement. Ordinary SCC formation has no separate newspaper-publication step; check special and local notice rules.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Governance
Current Virginia governance rules for directors, officers, members, meetings, records, and conflicts. These rules apply through December 31, 2026; the amended chapter takes effect January 1, 2027 and is covered in its own section below.
A director must satisfy qualifications in the articles or bylaws. Current law does not impose a general Virginia residency or membership requirement unless the governing documents do.
- Deadline
- Before election or appointment and throughout service.
- Fee
- No State filing fee.
- Responsible party
- Members or other electing body; board of directors
- Frequency
- Per term.
- How to comply
- Confirm each director satisfies the qualifications in the articles and bylaws before election or appointment; retain the supporting record.
- Official form or portal
- Articles, bylaws, director questionnaire or consent, election minutes, and roster.
Applies to: Each director of a Virginia nonstock corporation.
- Current Virginia law imposes no general residency requirement, but governing documents or a specialized program may add qualifications.
- An ineligible director’s selection can be challenged and can affect later board action.
Last verified: 2026-07-26
View official source
Apply current statutory defaults and state any different lawful term, class, or selection method in the articles or bylaws. Track expiration and holdover status.
- Deadline
- Before the affected election.
- Fee
- No State filing fee unless the articles are amended.
- Responsible party
- Members or other electing body; board of directors; corporate secretary
- Frequency
- Per election cycle.
- How to comply
- Define director terms and any staggered classes in the articles or bylaws and use that schedule for each election.
- Official form or portal
- Articles, bylaws, election schedule, and minutes.
Applies to: A corporation using fixed or staggered director terms.
- Statutory defaults apply when the governing documents do not establish a different permitted structure.
- An election using the wrong term or class can create disputed vacancies or holdover service.
Last verified: 2026-07-26
View official source
Determine whether members, directors, a designated class, or another authorized person fills the vacancy under current law and the governing documents, and record the appointment.
- Deadline
- When a vacancy occurs.
- Fee
- No State filing fee.
- Responsible party
- Board of directors, members, or other body authorized by the articles or bylaws
- Frequency
- Event-triggered.
- How to comply
- Identify the body authorized to fill the vacancy and document the appointment or election in minutes or written consent.
- Official form or portal
- Resignation or vacancy record, appointment or election resolution, and updated director roster.
Applies to: A corporation with a board vacancy.
- The selection route can depend on how the vacant seat was originally elected or designated.
- A vacancy filled by the wrong body can leave the replacement’s authority open to challenge.
Last verified: 2026-07-26
View official source
Use a written notice and apply the statutory effective-time rule. Update internal records and the next annual report or earlier CIS filing as appropriate.
- Deadline
- At resignation.
- Fee
- No State filing fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Director; board of directors; corporate secretary; Virginia State Corporation Commission for the next annual report
- Frequency
- Event-triggered.
- How to comply
- Obtain and retain the resignation, determine its effective time, update internal records, and report the current directors on the next annual report.
- Official form or portal
- Written resignation, board minutes, director roster, and the next SCC annual report when director information changes.
Applies to: A director resigning from service.
- A resignation may state a future effective time; filling the vacancy follows the separate vacancy rule.
- Ignoring an effective resignation can produce invalid quorum calculations and an inaccurate SCC annual report.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Apply current member, board, class, court, and governing-document rules based on how the director was selected. Use the required notice and vote.
- Deadline
- At the proposed removal.
- Fee
- No State filing fee; court costs vary if judicial relief is sought.
- Responsible party
- Members, board of directors, or court as authorized by law and the governing documents
- Frequency
- Event-triggered.
- How to comply
- Use the authorized removal procedure, give the required notice, obtain the required vote, and record the result.
- Official form or portal
- Removal notice, meeting record, vote tally, minutes, and any circuit-court petition.
Applies to: A corporation proposing director removal.
- Removal standards differ for elected, appointed, designated, or class-elected directors.
- A removal made by the wrong body or without the required notice or vote can be invalid.
Last verified: 2026-07-26
View official source
Virginia corporate law does not make all director compensation unlawful. Use disinterested authorization, reasonableness, charitable-purpose, and federal private-benefit safeguards.
- Deadline
- Before approval or payment.
- Fee
- No State filing fee; compensation and payroll costs vary.
- Responsible party
- Disinterested directors or members; board of directors; payroll administrator
- Frequency
- Event-triggered and periodic review.
- How to comply
- Approve compensation through disinterested governance, document reasonableness, and process payments through the proper payroll system.
- Official form or portal
- Compensation policy, comparability information, conflict disclosure, recusal record, resolution, and payroll records.
Applies to: A nonprofit compensating directors.
- Reasonable expense reimbursement is not necessarily compensation; federal tax standards are separate from the Virginia authorization rule.
- Excessive or conflicted compensation can produce fiduciary remedies and federal excess-benefit consequences.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Call and conduct member meetings under current notice, record-date, quorum, voting, and class-right rules in the Act and governing documents.
- Deadline
- On the governing-document annual schedule and when a valid special meeting is called.
- Fee
- No State filing fee.
- Responsible party
- Voting members; board or officers authorized to call meetings; corporate secretary
- Frequency
- Annual and event-triggered.
- How to comply
- Call and conduct member meetings on the schedule and under the procedures stated in the Act, articles, and bylaws.
- Official form or portal
- Annual or special meeting notice, member list, agenda, ballots, and minutes.
Applies to: A corporation with voting members.
- A nonmember corporation has no statutory member-meeting obligation.
- Skipping a required meeting can delay elections and other member approvals and may support statutory remedies.
Last verified: 2026-07-26
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State the date, time, place or remote means, and special-meeting purpose when required. Preserve any longer notice for fundamental transactions.
- Deadline
- Before each member meeting within the applicable notice window.
- Fee
- No State filing fee.
- Responsible party
- Corporate secretary or other person responsible for member notice
- Frequency
- Each meeting.
- How to comply
- Send notice within the applicable statutory and bylaw period and include the purpose or transaction information required for that meeting.
- Official form or portal
- Meeting notice, delivery record, waiver, member list, and transaction materials.
Applies to: A corporation giving notice to voting members.
- Fundamental transactions and class votes can require content or timing beyond ordinary meeting notice.
- Defective notice can invalidate the meeting action or require a new meeting.
Last verified: 2026-07-26
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Determine voting power, class rights, quorum, and the required approval from current law, articles, and bylaws before counting the action.
- Deadline
- At each member action.
- Fee
- No State filing fee.
- Responsible party
- Voting members; meeting chair; corporate secretary
- Frequency
- Each action.
- How to comply
- Determine quorum and voting power from the Act, articles, and bylaws before counting the vote; document the result.
- Official form or portal
- Membership ledger, attendance record, proxies, ballots, vote tally, and minutes.
Applies to: A membership corporation taking member action.
- Class voting and fundamental transactions may require separate or higher thresholds.
- Action taken without quorum or the required vote is ineffective or challengeable.
Last verified: 2026-07-26
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Follow current execution, duration, revocation, and record requirements before counting a proxy.
- Deadline
- Before counting the proxy.
- Fee
- No State filing fee.
- Responsible party
- Voting member; proxy holder; corporate secretary
- Frequency
- Each proxy.
- How to comply
- Verify that each proxy is authorized, timely, unrevoked, and within its stated scope before counting the vote.
- Official form or portal
- Proxy appointment, revocation record, member list, vote tally, and minutes.
Applies to: Voting members acting by proxy.
- Director voting by proxy is not authorized by the ordinary board-action rules.
- An invalid proxy can change quorum or the result and expose the action to challenge.
Last verified: 2026-07-26
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Current law permits remote participation under stated conditions. Verify identity, permit contemporaneous participation, and maintain a record.
- Deadline
- At each remote meeting.
- Fee
- No State filing fee.
- Responsible party
- Board of directors or officers arranging the meeting; participating members; corporate secretary
- Frequency
- Each meeting.
- How to comply
- Use technology and procedures that permit required participation, verify members, and preserve the vote and attendance record.
- Official form or portal
- Remote-meeting notice, identity-verification procedure, participation record, ballots, and minutes.
Applies to: A corporation allowing members to participate remotely.
- Current rules apply through December 31, 2026; amended provisions begin January 1, 2027.
- A remote process that does not meet the statutory safeguards can fail to establish quorum or a valid vote.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Obtain the consent required by current law and governing documents, preserve class rights, and give any required notice to nonconsenting members.
- Deadline
- Before treating the action as approved.
- Fee
- No State filing fee.
- Responsible party
- Voting members; corporate secretary
- Frequency
- Each action.
- How to comply
- Collect the consent required by current law and the governing documents and retain it with the minutes before treating the action as approved.
- Official form or portal
- Written or electronic member consents, notice to nonconsenting members when required, and the consent record.
Applies to: Voting members taking action without a meeting.
- Board written action uses a separate rule; future member-consent provisions begin January 1, 2027.
- Insufficient consent or missing required notice can invalidate the member action.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Use the authority and procedures in current law, articles, and bylaws for dues, assessments, fees, consequences of nonpayment, and member rights.
- Deadline
- Before imposing or enforcing the charge.
- Fee
- No State filing fee.
- Responsible party
- Board of directors or members with authority under the governing documents; corporate secretary or treasurer
- Frequency
- As authorized.
- How to comply
- Impose dues, assessments, or fees only through the authority and procedure stated in the governing documents and operative law.
- Official form or portal
- Articles, bylaws, dues or assessment resolution, member notice, ledger, and collection records.
Applies to: A membership corporation charging members.
- The current and January 1, 2027 member-finance provisions must not be mixed.
- An unauthorized charge, suspension, or termination based on nonpayment can be challenged.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Follow current law and bylaws for regular and special meetings, notice, waiver, location, remote participation, attendance, and minutes.
- Deadline
- At each meeting.
- Fee
- No State filing fee.
- Responsible party
- Board of directors; committee chair; corporate secretary
- Frequency
- Each meeting.
- How to comply
- Give required notice, permit participation allowed by law and the bylaws, and record attendance and action.
- Official form or portal
- Board or committee notice, waiver, attendance record, remote-participation record, and minutes.
Applies to: The board and board committees.
- Special notice may be required by the bylaws even when the statute does not require it.
- A meeting held without required notice or permitted participation can produce challengeable board action.
Last verified: 2026-07-26
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Determine quorum and voting requirements from current law and governing documents, including any higher threshold or disinterested-director requirement.
- Deadline
- At each action.
- Fee
- No State filing fee.
- Responsible party
- Board of directors or committee; meeting chair; corporate secretary
- Frequency
- Each action.
- How to comply
- Calculate quorum and the vote under the Act and bylaws, exclude or account for recusals where required, and record the result.
- Official form or portal
- Director roster, attendance record, vote tally, conflict recusals, and minutes.
Applies to: Board and committee action.
- A committee may have a different authorized quorum; special transactions can require additional approval.
- Action without quorum or the required affirmative vote is invalid or challengeable.
Last verified: 2026-07-26
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Obtain the written or electronic consent required by current law and retain it with the minutes before treating the action as effective.
- Deadline
- Before the action becomes effective.
- Fee
- No State filing fee.
- Responsible party
- Board of directors or committee; corporate secretary
- Frequency
- Each action.
- How to comply
- Obtain the consent required by the current board-action rule and file the consents with the minutes before relying on the action.
- Official form or portal
- Unanimous written or electronic consent and minute-book record.
Applies to: A board or committee acting without a meeting.
- Future board-action rules beginning January 1, 2027 must be applied only to future-governed action.
- An incomplete consent does not substitute for a properly noticed meeting.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Adopt committee authority and membership under current law and do not delegate powers reserved to the board or members.
- Deadline
- At committee creation and before delegated action.
- Fee
- No State filing fee.
- Responsible party
- Board of directors; committee members; corporate secretary
- Frequency
- Continuous by charter.
- How to comply
- Create the committee by board action, define its authority, and preserve powers that the Act reserves to the board or members.
- Official form or portal
- Committee-creation resolution, charter, member appointments, delegated-authority schedule, and minutes.
Applies to: A board creating executive, finance, audit, governance, or other committees.
- Advisory groups without board power are distinct from statutory board committees.
- A committee action outside delegated authority or involving a reserved power is ineffective unless properly approved by the authorized body.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Current Virginia law does not mandate officer titles such as president, secretary, and treasurer by name. Appoint officers described in the bylaws or board resolution and enough officers to execute documents and maintain records.
- Deadline
- At organization and continuously.
- Fee
- No State filing fee.
- Responsible party
- Board of directors or other appointing body named in the bylaws
- Frequency
- Continuous.
- How to comply
- Appoint the offices required by the bylaws or board resolution and retain the appointment in the corporate records.
- Official form or portal
- Bylaws, officer-appointment resolution, officer roster, and acceptance record.
Applies to: Every Virginia nonstock corporation.
- Current Virginia law does not impose a universal president-secretary-treasurer list on every nonstock corporation.
- Missing an office required by the governing documents can impair signing, recordkeeping, financial custody, and reporting.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Current law permits the same individual to hold more than one office. Preserve practical controls and comply with any form or transaction requiring separate acts or certifications.
- Deadline
- At officer appointment and document execution.
- Fee
- No State filing fee.
- Responsible party
- Board of directors; individual officer
- Frequency
- Per appointment.
- How to comply
- Document each combined office and assign duties and signing authority so one person does not create an unapproved control conflict.
- Official form or portal
- Bylaws, appointment resolution, officer roster, and signature-authority matrix.
Applies to: A corporation combining officer functions.
- A form, contract, or internal control may still require distinct signers even when law permits one person to hold several offices.
- Combination is not itself a violation, but unclear authority or incompatible controls can produce unauthorized transactions or deficient records.
Last verified: 2026-07-26
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Use the bylaws and board resolutions, consistent with current law, to define authority and succession and to document each appointment, resignation, removal, and vacancy.
- Deadline
- At appointment and each change.
- Fee
- No State filing fee.
- Responsible party
- Board of directors; appointing officer or body; corporate secretary
- Frequency
- Continuous.
- How to comply
- Define officer authority and term, document appointments and departures, and update delegations and bank authorizations promptly.
- Official form or portal
- Bylaws, delegation resolution, appointment, resignation, removal record, vacancy action, and officer roster.
Applies to: All corporate officers.
- Third-party apparent-authority rules and contract requirements may differ from internal appointment rules.
- An officer acting after authority ends, or without an effective delegation, can bind the corporation improperly or create disputed transactions.
Last verified: 2026-07-26
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Disclose material facts and use the disinterested approval, member approval, or fairness route permitted by current law. Preserve charitable-purpose and federal excess-benefit limits.
- Deadline
- Before approval when practicable.
- Fee
- No State filing fee; court and valuation costs vary.
- Responsible party
- Interested director or officer; disinterested directors or members; Virginia circuit court
- Frequency
- Each transaction.
- How to comply
- Disclose the material interest and obtain the disinterested approval or fairness showing required by the operative statute.
- Official form or portal
- Conflict disclosure, transaction documents, comparability or fairness record, recusal, vote, and minutes.
Applies to: Directors, officers, members, and related parties with a material interest.
- Federal excess-benefit rules and grant restrictions may impose additional standards.
- A concealed or unfair interested transaction can be voidable and can support restitution or fiduciary liability.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
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Apply current mandatory, permissible, and prohibited indemnification rules and make the required eligibility determination.
- Deadline
- When adopting protection and when a proceeding arises.
- Fee
- No State filing fee; legal and insurance costs vary.
- Responsible party
- Board of directors, disinterested decision makers, indemnified person, and Virginia circuit court when involved
- Frequency
- Event-triggered.
- How to comply
- Make the statutory eligibility and authorization findings before indemnifying a director, officer, employee, or agent.
- Official form or portal
- Bylaws, indemnification request, board findings, resolution, judgment or settlement records, and any court application.
Applies to: A corporation indemnifying a director, officer, employee, or agent.
- Mandatory, permissive, and court-ordered indemnification have different conditions; excluded misconduct is not protected.
- Payment outside the statutory limits can require repayment and can breach fiduciary duties.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Use the current statutory undertaking and approval process before advancing corporate funds.
- Deadline
- Before the advance.
- Fee
- No State filing fee; private legal costs vary.
- Responsible party
- Board of directors or authorized decision maker; person requesting advancement
- Frequency
- Event-triggered.
- How to comply
- Obtain the required undertaking and approvals before advancing expenses and retain the repayment obligation with the claim file.
- Official form or portal
- Advancement request, signed undertaking, eligibility findings, resolution, and payment record.
Applies to: A corporation advancing defense expenses.
- Advancement is not a final indemnification determination.
- An advance without the required undertaking or findings can be recoverable from the recipient and challengeable as an unauthorized use of assets.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
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Virginia law permits insurance within the statutory framework, but insurance and volunteer protections do not erase corporate liability or excluded misconduct.
- Deadline
- Before material operations and at renewal.
- Fee
- No State filing fee; insurance premium varies.
- Responsible party
- Board of directors; insurer or broker
- Frequency
- Optional annual review.
- How to comply
- Evaluate and purchase appropriate coverage, document the decision, and review exclusions and limits periodically.
- Official form or portal
- Directors-and-officers or other liability insurance policy, application, coverage schedule, and board approval.
Applies to: A corporation considering D&O, general liability, employment, volunteer, or professional coverage.
- The corporation may buy insurance even when indemnification would not be available for a particular claim, subject to policy terms.
- Insurance does not validate misconduct, eliminate statutory duties, or guarantee coverage for every claim.
Last verified: 2026-07-26
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Apply current notice, purpose, scope, location, copying, and confidentiality rules to member inspection requests.
- Deadline
- Upon a proper demand.
- Fee
- No State filing fee; reasonable copying costs may apply.
- Responsible party
- Corporate records custodian; requesting member; Virginia circuit court for enforcement
- Frequency
- Event-triggered.
- How to comply
- Evaluate a member’s demand under the statutory purpose, notice, and scope rules and provide permitted inspection or copying.
- Official form or portal
- Member inspection demand, membership-status proof, purpose statement, response log, and produced records.
Applies to: A corporation receiving a proper member demand.
- Confidentiality, privilege, and records outside the member’s statutory entitlement can limit production.
- Improper denial can lead to a circuit-court order, costs, and other statutory remedies.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Provide access consistent with the director's duties and statutory limitations; document withholding where permitted.
- Deadline
- Upon a proper director request.
- Fee
- No State filing fee; reasonable copying costs may apply.
- Responsible party
- Corporate records custodian; requesting director; Virginia circuit court for enforcement
- Frequency
- Event-triggered.
- How to comply
- Provide directors access to records needed for their duties, subject to the operative statutory limits and any court order.
- Official form or portal
- Director inspection demand, response log, confidentiality terms, and produced records.
Applies to: A corporation receiving a director request for corporate information.
- A director’s right is broader than an ordinary member’s in some circumstances but is not a license to misuse confidential information.
- Unjustified refusal can lead to judicial enforcement and can obstruct the director’s fiduciary work.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
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Prepare and deliver the financial information required under current law and governing documents. This corporate duty is separate from VDACS charity renewal and Virginia Tax review/audit thresholds.
- Deadline
- After fiscal-year end and upon qualifying demand.
- Fee
- No State corporate filing fee; accounting or CPA costs vary.
- Responsible party
- Board of directors, treasurer or chief financial officer; voting members; VDACS or Virginia Tax when separate filings apply
- Frequency
- Annual and demand-based.
- How to comply
- Prepare the financial statements required by the Act or governing documents and deliver them to members or regulators on the applicable schedule.
- Official form or portal
- Annual financial statements, board approval, member transmittal, Form 102 attachments, and sales-tax review or audit when applicable.
Applies to: A corporation with members or another statutory financial-statement duty.
- The corporate statement duty is separate from Form 102, federal Form 990, and the $750,000 review and $1.5 million discretionary audit thresholds.
- Missing or unreliable statements can violate member rights and make charity or sales-tax filings incomplete.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
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Virginia law imposes specific governance duties, but the reviewed current Act does not make every federal Form 990 governance question a universal State policy mandate. State only the rule actually supported.
- Deadline
- When drafting or adopting policies.
- Fee
- No separate fee for distinguishing law from best practice.
- Responsible party
- Board of directors and members; applicable Virginia regulator
- Frequency
- Continuous.
- How to comply
- Label a practice as mandatory only when a cited Virginia statute, regulation, governing document, contract, or program rule requires it. Adopt optional policies by board action when useful.
- Official form or portal
- Virginia statutes and regulations; optional internal governance policies.
Applies to: A public guide describing conflict, whistleblower, document-retention, audit-committee, or independence policies.
- Federal Form 990 governance questions and common nonprofit practices do not automatically become Virginia statutory mandates.
- Presenting a recommendation as law can create false compliance obligations; omitting an actual statutory duty can expose the corporation to the consequence of that specific rule.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
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January 1, 2027 Corporate Changes
The 2026 General Assembly enacted Chapters 393 and 394, a comprehensive revision of the Virginia Nonstock Corporation Act that takes effect January 1, 2027. Nothing in this section is operative before that date, and current law and current SCC forms continue to control through December 31, 2026.
Chapters 393 and 394 comprehensively revise the Act but do not establish a different ordinary $25 filing plus $50 charter total in the reviewed enacted text. Recheck SCC's live fee table at implementation.
- Deadline
- For filings effective on or after January 1, 2027.
- Fee
- $25 filing fee plus $50 charter fee under the current schedule; no enacted change to those components was identified for January 1, 2027.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Frequency
- Event-triggered.
- How to comply
- Use the current $75 formation workflow through December 31, 2026. For a filing effective on or after January 1, 2027, verify the SCC form and checkout immediately before submission.
- Official form or portal
- Form SCC819 and CIS as currently published; future SCC form or fee notice if issued.
Applies to: A corporation forming on or after January 1, 2027.
- This record addresses the fee components only; future articles, execution, and filing rules are addressed separately.
- The enacted amendments do not by themselves authorize paying only the $25 filing component. An SCC implementation change, if later published, would control the filing workflow.
Verification in progress: SCC implementation materials for January 1, 2027 were not yet available on the research date. The enacted 2027 Act does not change the currently identified $75 total; confirm the live SCC fee table when the filing is made.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly and 3 more
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Beginning January 1, 2027, use the revised § 13.1-803 definitions throughout the Act. The future text adds or refines defined terms including articles of incorporation, certificate, charitable asset, charitable corporation, charitable purpose, conversion, domestication, delivery, entity, filing data, and voting group. The charitable definitions are substantive for the new transaction protections; many other revisions are terminological or conforming.
- Deadline
- For legal acts governed on or after January 1, 2027.
- Fee
- No separate fee for terminology changes; transaction fees apply only when a filing is made.
- Responsible party
- Board of directors, members, officers, and corporate counsel; Virginia State Corporation Commission for filed records
- Frequency
- Event-triggered.
- How to comply
- Continue using current statutory terms through December 31, 2026. Beginning January 1, 2027, update governance documents and transaction analysis where the amended definitions change the meaning of a term.
- Official form or portal
- Future-effective Code sections in Chapters 393 and 394; updated articles, bylaws, policies, and SCC forms when issued.
Applies to: Anyone interpreting the Nonstock Corporation Act on or after January 1, 2027.
- Many terminology changes are conforming, but a definition that changes coverage must be applied to the operative date of the action.
- Mixing definitions across versions can change who qualifies as a member, director, officer, foreign corporation, or charitable corporation and can distort a required approval or filing.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 2 more
View official sources (3)
For documents governed beginning January 1, 2027, apply the future rules for required contents, authorized signatures, electronic delivery, mandatory SCC forms, outside objectively ascertainable facts, filing acceptance, correction, abandonment, and effective time. A filer must use the future statutory document requirements and the SCC form or CIS workflow then prescribed; current 2026 documents remain governed by current law.
- Deadline
- For filings governed on or after January 1, 2027.
- Fee
- The fee for the underlying document remains the applicable SCC fee; no separate transition fee.
- Responsible party
- Authorized signer and filer; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Event-triggered.
- How to comply
- For documents effective through December 31, 2026, follow the current execution, delivery, correction, abandonment, and effective-time rules. For documents governed on or after January 1, 2027, use the amended rules and any updated SCC instructions.
- Official form or portal
- The applicable SCC document and CIS transaction; future-effective §§ 13.1-804 through 13.1-811 and related filing provisions.
Applies to: A document delivered to SCC under the future Act.
- A current SCC form remains usable only if it asks for all information required by the future statute and the SCC continues to accept it.
- A document executed, delivered, corrected, abandoned, or timed under the wrong statutory version can be rejected or take effect at a time different from the parties’ expectation.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 2 more
View official sources (3)
Beginning January 1, 2027, the board may adopt emergency bylaws unless the articles provide otherwise. During a statutory emergency, those bylaws may alter board-calling procedures, quorum, and substitute-director arrangements, and the board may use the separate emergency powers in § 13.1-827. Emergency provisions end when the emergency ends; this is a substantive continuity rule, not an ordinary governance shortcut.
- Deadline
- May be adopted before an emergency; effective use only on or after January 1, 2027 under the statutory trigger.
- Fee
- No State filing fee.
- Responsible party
- Board of directors and officers acting during an emergency
- Frequency
- Event-triggered.
- How to comply
- Through December 31, 2026, use only authority available under current law and the governing documents. Beginning January 1, 2027, the board may adopt emergency bylaws and use the amended emergency-action provisions when the statutory conditions exist.
- Official form or portal
- Emergency bylaws, emergency-action minutes, and records identifying the emergency conditions and participants.
Applies to: A corporation planning continuity during a statutory emergency.
- Emergency bylaws do not permanently amend ordinary governance and operate only during the qualifying emergency.
- Action outside the statutory emergency conditions or beyond the permitted emergency powers can be challenged after ordinary governance resumes.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 1 more
View official sources (2)
For member relationships governed beginning January 1, 2027, apply the future provisions on member classes, admission, consideration, dues, assessments and fees, distributions, resignation, suspension, and termination. Articles and bylaws should identify the class rights and the authorized decision maker before charging or disciplining a member. The new one-year limitations period for challenging a suspension or termination is a concrete substantive change.
- Deadline
- For member actions on or after January 1, 2027.
- Fee
- No State filing fee unless an articles amendment is needed.
- Responsible party
- Board of directors; members; corporate secretary
- Frequency
- Event-triggered.
- How to comply
- Use current member rules through December 31, 2026. Beginning January 1, 2027, apply the amended provisions governing member classes, admission, dues, assessments, fees, suspension, and termination, and revise internal documents when necessary.
- Official form or portal
- Articles, bylaws, membership application or agreement, dues and assessment resolutions, notices, and membership ledger.
Applies to: A membership corporation operating on or after January 1, 2027.
- The corporation may be nonmember, and member rights vary by class and by the articles or bylaws.
- An admission, charge, suspension, or termination that does not follow the operative statute and governing documents can be challenged and can affect voting or inspection rights.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 2 more
View official sources (3)
For member and board action governed beginning January 1, 2027, use the future notice, meeting-place, remote-participation, record-date, proxy, quorum, voting-group, and written-consent provisions. Material changes include future written consents that may become effective within 60 days, post-consent notice to nonconsenting or nonvoting members within 10 days, bylaws as well as articles setting member quorum rules, and nonunanimous board consent only when the articles expressly authorize it and the statutory minimum is met.
- Deadline
- For actions on or after January 1, 2027.
- Fee
- No State filing fee.
- Responsible party
- Board of directors; members; corporate secretary or meeting chair
- Frequency
- Event-triggered.
- How to comply
- Use current meeting and consent rules through December 31, 2026. For meetings or actions governed on or after January 1, 2027, apply the amended notice, remote participation, proxy, quorum, voting, and written-consent provisions.
- Official form or portal
- Meeting notices, remote-participation procedures, proxies, ballots, consents, vote records, and minutes.
Applies to: A board or membership corporation taking action on or after January 1, 2027.
- Board action without a meeting and member action without a meeting remain distinct procedures; class voting may impose an additional approval.
- Using the wrong notice, quorum, proxy, vote, or consent standard can invalidate or expose the action to challenge.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 2 more
View official sources (3)
For directors selected beginning January 1, 2027, use the future articles-or-bylaws method for fixing board size and selecting directors. Future law permits qualifications for nominees as well as directors, expressly requires prior consent before appointment or election, allows director election by written consent where permitted, retains plurality voting by default, and makes cumulative voting available only when the articles or bylaws authorize it and the notice or proxy statement conspicuously discloses it.
- Deadline
- For director selection on or after January 1, 2027.
- Fee
- No State filing fee unless the articles are amended.
- Responsible party
- Members or other authorized electing body; board of directors; director nominees; corporate secretary
- Frequency
- Event-triggered.
- How to comply
- Continue current director selection and election procedures through December 31, 2026. Beginning January 1, 2027, apply the amended rules for qualifications, nominee or director consent, election, terms, and cumulative voting when the articles authorize it.
- Official form or portal
- Articles, bylaws, nominee or director consent, ballots, election records, and minutes.
Applies to: A corporation selecting directors on or after January 1, 2027.
- Cumulative voting is not automatic; it applies only when the future statute and articles make it available.
- A director selected without the required consent, qualification, vote, or governing-document authority may not validly hold office and can impair board action.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 2 more
View official sources (3)
Beginning January 1, 2027, apply the future officer, committee, conflict-of-interest, director-conduct, indemnification, advancement, court-order, and insurance provisions. Concrete changes include clarification that appointment alone creates no contract rights, updated committee approval and alternate-member rules, revised disinterested-director approval mechanics, mandatory indemnification when a director is wholly successful unless limited by articles or bylaws, a written repayment undertaking for advances, and express officer and court-remedy provisions.
- Deadline
- For actions on or after January 1, 2027.
- Fee
- No State filing fee for internal governance; insurance and private professional costs vary.
- Responsible party
- Board of directors; officers; committees; disinterested decision makers; insurer; Virginia circuit court when relief is sought
- Frequency
- Event-triggered.
- How to comply
- Use current officer, committee, conflict, indemnification, advancement, and insurance rules through December 31, 2026. Beginning January 1, 2027, apply the amended standards and update policies or forms where the operative requirements change.
- Official form or portal
- Bylaws, officer and committee resolutions, conflict disclosures, indemnification findings, advancement undertaking, insurance policy, and court filing when used.
Applies to: A corporation taking governance action on or after January 1, 2027.
- The amended provisions do not turn insurance into immunity or permit indemnification for conduct excluded by statute.
- An unauthorized delegation, conflicted transaction, or indemnification or advancement decision outside the operative statute can be voidable or expose decision makers to repayment or fiduciary claims.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 2 more
View official sources (3)
For a transaction governed beginning January 1, 2027, apply the future approval and filing rules separately for amendments, restatements, mergers, domestications, and conversions. Future law expressly addresses pre-organization amendments, member and voting-group approval, plans whose terms may depend on objectively ascertainable facts, abandonment before effectiveness, cross-entity conversion and domestication, and the articles that must be delivered to SCC. These are substantive transaction procedures, not one generic “modernization” rule.
- Deadline
- Before a transaction governed on or after January 1, 2027.
- Fee
- The applicable SCC amendment, restatement, merger, domestication, or conversion fee; future form charges were not comprehensively reissued.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Board of directors; members or classes when approval is required; Virginia State Corporation Commission, Clerk’s Office; Virginia Attorney General or circuit court when charitable assets are implicated
- Frequency
- Event-triggered.
- How to comply
- Complete transactions effective through December 31, 2026 under current law. For a transaction governed on or after January 1, 2027, use the amended approval, plan, filing, abandonment, and effective-time rules and confirm the SCC form before filing.
- Official form or portal
- Current SCC transaction forms and CIS; future-effective transaction articles in Chapters 393 and 394; future SCC forms when published.
Applies to: A corporation undertaking a fundamental transaction on or after January 1, 2027.
- Amendment, restatement, merger, domestication, and conversion remain separate actions with different plans, approvals, filings, and consequences.
- A transaction approved or filed under the wrong version can be rejected, fail to take effect, or leave member, creditor, or charitable-asset approvals unresolved.
Verification in progress: Future SCC transaction forms, attachments, and CIS validation were not yet comprehensively available. Use Chapters 393 and 394 for the legal rule and confirm the January 2027 SCC form and CIS workflow before filing.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly and 2 more
View official sources (3)
For foreign nonstock corporations beginning January 1, 2027, use the future definitions and procedures for authority, name use, registered agent, amendments to authority, merger or conversion effects, revocation, reinstatement, and withdrawal. Existing certificates of authority continue under future § 13.1-937, but current 2026 foreign forms should not be assumed to satisfy every future filing requirement.
- Deadline
- For foreign filings and actions on or after January 1, 2027.
- Fee
- Current foreign filing and entrance fees remain in effect until changed; no separate transition fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign corporation; authorized filer and registered agent; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Event-triggered.
- How to comply
- Use current foreign qualification, amendment, annual compliance, revocation, reinstatement, and withdrawal procedures through December 31, 2026. For action on or after January 1, 2027, apply the amended foreign-corporation terminology and procedures and verify the SCC workflow.
- Official form or portal
- Current foreign-corporation SCC forms and CIS; future-effective foreign provisions and future SCC forms when published.
Applies to: A foreign nonstock corporation seeking or maintaining Virginia authority.
- Foreign corporate authority remains separate from charity registration, tax accounts, and online-solicitation analysis.
- Using a current form after the SCC replaces it can produce rejection or an incomplete foreign record; using future terminology early can misstate current authority.
Verification in progress: Future SCC foreign forms and CIS prompts were not yet comprehensively published. Current foreign forms govern through 2026; confirm updated SCC forms for filings on or after January 1, 2027.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly and 3 more
View official sources (4)
Beginning January 1, 2027, the future annual-maintenance sections preserve the practical compliance objects: a separate annual report, a separate $25 annual registration fee for an ordinary nonstock corporation, the assigned annual due date, the four-month cure before automatic termination or revocation, and reinstatement after delinquent reports and charges are satisfied. The material operator action remains filing the report and paying the fee separately; changes in terminology and cross-references do not create a new annual filing.
- Deadline
- Beginning January 1, 2027.
- Fee
- Annual report: no filing fee. Annual registration fee: $25. Reinstatement: current $10 filing fee plus delinquencies.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; domestic or foreign corporation
- Frequency
- Event-triggered.
- How to comply
- Continue the current annual-report, annual-fee, four-month cure, termination or revocation, and reinstatement actions through December 31, 2026. Beginning January 1, 2027, follow the renumbered or revised sections, but do not change an operational step unless the future subsection actually changes it or SCC publishes a new workflow.
- Official form or portal
- Annual report, annual fee assessment, termination or revocation notice, and reinstatement transaction in CIS or the accepted paper channel.
Applies to: Domestic and foreign nonstock corporations subject to annual maintenance.
- The no-fee report, $25 fee, four-month cure, and current reinstatement charge remain separate compliance objects.
- Calling a conforming citation change a new filing duty can mislead filers; overlooking a subsection that changes notice, cure, or reinstatement can also produce loss of status.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 6 more
View official sources (7)
Beginning January 1, 2027, a charitable corporation that undertakes a merger, domestication, conversion, disposition, or other covered transaction must preserve charitable purposes and charitable assets under the new §§ 13.1-918.1 and 13.1-918.2. The transaction cannot divert charitable assets from lawful charitable use merely because the corporate form changes, and the Attorney General retains enforcement authority. This is a substantive charitable-asset safeguard.
- Deadline
- For covered transactions on or after January 1, 2027.
- Fee
- No separate fee for classification; transaction, notice, court, and professional costs vary.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Board of directors and members; Virginia Attorney General; Virginia circuit court; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Event-triggered.
- How to comply
- Apply current charitable-asset and fiduciary law through December 31, 2026. Beginning January 1, 2027, determine whether the entity is a future-law charitable corporation and follow the amended protections for covered transactions and asset dispositions.
- Official form or portal
- Transaction plan, restricted-asset schedule, Attorney General communication, circuit-court petition when required, and the applicable SCC filing.
Applies to: A charitable corporation or other entity with charitable purposes undertaking a fundamental transaction.
- The future charitable-corporation rules do not replace donor restrictions, trust law, federal asset dedication, or ordinary transaction approvals.
- A covered transaction completed without the required charitable-asset protection can be challenged, enjoined, conditioned, or subjected to court or Attorney General review.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 1 more
View official sources (2)
Future § 13.1-937 applies the amended chapter, unless otherwise provided, to domestic and foreign corporations existing when the future Act takes effect and subjects their articles and bylaws to the chapter. Dissolutions and claims governed beginning January 1, 2027 must use the future dissolution, known-claim, unknown-claim, security, court, and charitable-asset provisions. The statute does not create a blanket grandfathering rule for every pending or completed act.
- Deadline
- For dissolution acts on or after January 1, 2027.
- Fee
- Current SCC dissolution or termination fees apply to the filing used; claims, court, and professional costs vary.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Board of directors and members; Virginia State Corporation Commission, Clerk’s Office; creditors; Virginia Attorney General and circuit courts when applicable
- Frequency
- Event-triggered.
- How to comply
- Use current dissolution, winding-up, claims, revocation, and termination rules for actions governed through December 31, 2026. For actions governed beginning January 1, 2027, apply the amended dissolution and claims provisions; § 13.1-937 applies the chapter to existing domestic and foreign corporations unless another provision states otherwise.
- Official form or portal
- Current SCC dissolution and termination forms for actions through December 31, 2026; future-effective dissolution provisions and future SCC forms for later actions.
Applies to: Existing and newly formed corporations dissolving or winding up on or after January 1, 2027.
- The future Act generally applies to existing corporations, but that is not a blanket grandfathering rule for every completed or pending act.
- Applying the wrong claims or termination procedure can leave liabilities unbarred, assets improperly distributed, or corporate status unresolved.
Last verified: 2026-07-26
Official sources: Virginia General Assembly and 2 more
View official sources (3)
Before submitting any nonstock-corporation document governed on or after January 1, 2027, compare the final future-effective Code section with the live SCC form, fee schedule, and CIS prompts. As of the correction date, the enacted law was final but SCC had not comprehensively published the future forms and implementation instructions.
- Deadline
- Immediately before a filing on or after January 1, 2027.
- Fee
- The fee is the charge for the selected future filing; no separate recheck fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; filer
- Frequency
- Per future filing.
- How to comply
- Before submitting any filing governed on or after January 1, 2027, compare the enacted section with the then-current SCC form, portal prompts, required attachments, and fee display.
- Official form or portal
- SCC forms-and-fees pages, CIS transaction, and any January 2027 implementation notice.
Applies to: A filer submitting a nonstock-corporation document on or after January 1, 2027.
- The enacted statute controls even if a legacy form remains online; authenticated CIS behavior cannot be assumed before publication or inspection.
- A filing made with a superseded form or incomplete future-law data can be rejected or delayed.
Verification in progress: Updated future form numbers, portal questions, attachments, and implementation notices were not yet comprehensively available. Do not use an unchanged 2026 form without checking the January 2027 SCC workflow.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia State Corporation Commission, Clerk's Office and 4 more
View official sources (5)
Annual SCC Compliance and Status
The annual report and the annual registration fee are two separate obligations with separate rules. These entries also cover the delinquency cure period, automatic termination, reinstatement, and other SCC status filings.
The annual report remains due even when the principal office, registered agent, directors, and principal officers have not changed.
- Deadline
- By the annual-report due date.
- Fee
- No filing fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; corporation’s authorized filer
- Frequency
- Annual.
- How to comply
- Submit the annual report by the assigned due date even when the information remains unchanged; confirm the unchanged record in the filing.
- Official form or portal
- SCC annual report in CIS or SCC-provided paper annual report.
Applies to: A domestic or foreign nonstock corporation with unchanged report data.
- The report carries no fee or report-specific late penalty; annual-fee payment is a separate action.
- An unchanged record does not excuse filing. Delinquency causes loss of good standing and can progress to automatic termination or foreign revocation after the four-month cure period.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Review and report the statutory entity, principal-office, registered-agent, director, and principal-officer information. Use the current legal officer titles and accurate addresses.
- Deadline
- With each annual report.
- Fee
- No filing fee for the annual report; no fee for the current registered-agent or registered-office change transaction.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Corporation’s authorized filer; Virginia State Corporation Commission, Clerk’s Office; registered agent for separate agent changes
- Frequency
- Annual.
- How to comply
- Use the annual report to confirm or update the principal office and current directors and principal officers. Use the separate SCC transaction to change the registered agent or registered office; use an articles amendment for charter provisions.
- Official form or portal
- SCC annual report in CIS; Form SCC635/834 or the corresponding CIS transaction for registered-agent or registered-office changes; articles amendment when charter information changes.
Applies to: A domestic or foreign nonstock corporation filing its annual report.
- The statutory report displays registered-office and agent information, but current SCC guidance does not permit changing that information on the report.
- An incomplete report can be returned or remain delinquent. Attempting to change the registered agent on the annual report does not update the agent record and can leave service information inaccurate.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Correct the SCC record through CIS, a later annual report, or the specific change filing authorized for the information. Do not use an annual report to amend articles.
- Deadline
- Promptly after discovering material inaccuracy.
- Fee
- No filing fee for the annual report; other corrective filings carry their own fees.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; corporation’s authorized filer
- Frequency
- Event-triggered.
- How to comply
- Use the correction method made available by the SCC for a filed or pending annual report. Route principal-office and director or officer updates through the annual-report workflow, agent or office changes through SCC635/834, and articles changes through an amendment.
- Official form or portal
- CIS annual-report correction or update workflow; SCC-provided paper correction; Form SCC635/834 for agent or office; articles amendment for charter provisions.
Applies to: A corporation discovering incorrect annual-report information.
- Authenticated CIS access and handling of a filed report without an authenticated session require current portal confirmation.
- Using the wrong correction route can leave the public record unchanged and the report incomplete or delinquent.
Verification in progress: Exact portal handling for a filed report without an authenticated session. Use CIS and the specific SCC change service for the field being corrected; do not assume every item can be changed in the annual report.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia State Corporation Commission, Clerk's Office and 2 more
View official sources (3)
The SCC assesses the annual fee on the first day of the second month preceding the due month and generally sends the annual packet about 75 days before the due date. The legal duty does not depend on receiving the packet.
- Deadline
- Assessment: first day of second month before due month; payment due last day of assigned month.
- Fee
- $25 annual fee; no separate charge for the assessment notice.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; corporation’s authorized payer
- Frequency
- Annual.
- How to comply
- Use the assessment and annual-requirements packet to identify the assigned due date and pay the fee through the approved SCC channel.
- Official form or portal
- SCC annual registration fee assessment and annual-requirements notice; CIS payment record.
Applies to: A corporation calendaring annual maintenance.
- The assessment date, notice timing, and due date are different dates; a public summary should not merge them.
- Misunderstanding the assessment date does not alter the statutory due date; an unpaid balance becomes delinquent and can trigger the $10 penalty and later termination consequences.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 1 more
View official sources (2)
The statutory penalty is 10 percent of the annual fee, but the minimum penalty is $10; for the $25 nonstock fee the operational penalty is therefore $10.
- Deadline
- After the annual fee due date.
- Fee
- $10 late-payment penalty in addition to the $25 annual fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; corporation’s authorized payer
- Frequency
- Per late annual fee.
- How to comply
- When the $25 annual fee is paid after its due date, include the $10 nonstock late-payment penalty shown on the SCC account.
- Official form or portal
- SCC annual registration fee account and CIS payment record.
Applies to: A nonstock corporation that does not pay the annual registration fee on time.
- The $10 penalty attaches to late annual-fee payment, not to the annual report.
- An unpaid fee and penalty remain a delinquency and can contribute to automatic termination or foreign revocation after the cure period.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 1 more
View official sources (2)
Do not impose the ordinary $25 annual registration fee on a corporation within the narrow statutory pre-1970 exception without checking its eligibility.
- Deadline
- At each annual assessment.
- Fee
- No $25 annual registration fee when the narrow statutory pre-1970 exception applies; no late-payment penalty on a fee that is not due.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; qualifying pre-1970 nonstock corporation
- Frequency
- Annual screening.
- How to comply
- Review the incorporation date and statutory criteria before treating the entity as exempt from the annual registration fee. Contact the SCC if the account still shows an assessment.
- Official form or portal
- SCC entity record, charter date, annual fee assessment, and any SCC determination of the exception.
Applies to: A nonstock corporation incorporated before 1970 that fits the statutory exception.
- The exception is narrow and does not eliminate the annual report.
- A public guide that omits the exception can overstate the fee; claiming it without qualifying can leave the annual account delinquent.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
The SCC may extend or reassign an annual due date within the statutory limits. Use the date in the official SCC record rather than an assumed anniversary formula when the Commission has acted.
- Deadline
- As assigned by SCC.
- Fee
- No separate fee for an SCC-approved due-date extension or reassignment; the underlying report and fee rules remain.
- Responsible party
- Virginia State Corporation Commission
- Frequency
- Event-triggered.
- How to comply
- Use a changed due date only when the SCC acts under statutory authority and the entity record or notice reflects the change.
- Official form or portal
- SCC order, notice, or account record changing the assigned annual due date.
Applies to: A corporation whose annual-report or annual-fee due month is altered by SCC.
- The corporation cannot unilaterally extend or reassign its anniversary-based due date.
- Choosing a different date without SCC authority does not prevent delinquency, penalty, or termination consequences.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
The SCC must mail notice, but automatic termination occurs under the statute whether or not the notice is received. Calendar the legal deadline independently.
- Deadline
- Before the automatic-termination date.
- Fee
- No separate fee for the notice; delinquent fees and penalties remain due.
- Responsible party
- Corporation, registered agent, and authorized filer; Virginia State Corporation Commission
- Frequency
- Per delinquency.
- How to comply
- Monitor the public SCC record and internal compliance calendar and cure delinquency without waiting for mailed or electronic notice.
- Official form or portal
- SCC entity record, annual-requirements packet, and notice of impending termination or revocation.
Applies to: A delinquent domestic nonstock corporation.
- Address accuracy and registered-agent maintenance reduce notice risk but do not replace the corporation’s own calendar.
- Failure to receive the notice does not preserve good standing or stop automatic termination or revocation when statutory conditions are met.
Last verified: 2026-07-26
View official source
File a statement of change within 31 days after the agent's resignation filing. If not cured after the SCC's impending-termination process, corporate existence terminates.
- Deadline
- Within 31 days after the registered-agent resignation was filed.
- Fee
- No fee for the current resignation or replacement filing.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Resigning registered agent; corporation’s board or authorized officer; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Event-triggered.
- How to comply
- After receiving or learning of the agent’s resignation, appoint a qualified replacement and file the separate SCC change transaction within 31 days.
- Official form or portal
- Form SCC636 — Statement of Resignation of Registered Agent; Form SCC635/834 or corresponding CIS replacement transaction.
Applies to: A domestic corporation whose registered agent filed a resignation.
- The annual report cannot be used to change the registered agent or registered office.
- If no replacement is on record at the end of the 31-day period, the corporation can be automatically terminated or foreign authority revoked.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Automatic termination is not the same as a board-and-member voluntary dissolution. Corporate properties and affairs pass to directors as trustees in liquidation for collection, payment, disposition, and winding up.
- Deadline
- On automatic termination.
- Fee
- No separate fee for the status itself; cure or termination filings and unpaid annual charges may apply.
- Responsible party
- Board of directors and officers conducting liquidation; Virginia State Corporation Commission; creditors
- Frequency
- One time per termination.
- How to comply
- After automatic termination, limit activity to liquidation and winding up unless and until the corporation is reinstated.
- Official form or portal
- SCC termination record, winding-up resolutions, creditor and asset records, and reinstatement filing if sought.
Applies to: A domestic corporation automatically terminated by SCC.
- Automatic termination is not a voluntary dissolution and does not by itself close tax, charity, gaming, payroll, or local accounts.
- Continuing ordinary operations can exceed the statutory liquidation authority and expose participants or transactions to challenge.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Apply for reinstatement within five years, file delinquent annual reports, and pay the $10 reinstatement filing fee plus all unpaid annual fees and penalties.
- Deadline
- Within five years after termination.
- Fee
- $10 reinstatement filing fee plus all unpaid annual fees and penalties.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Former corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time per termination.
- How to comply
- Apply for reinstatement within five years, file delinquent reports, correct registered-agent or office defects, and pay the $10 filing fee and all amounts due.
- Official form or portal
- Form SCC916P or current CIS reinstatement transaction, delinquent reports, and payment of all outstanding charges.
Applies to: A domestic nonstock corporation seeking to resume existence after automatic termination.
- Reinstatement is sought within five years after automatic termination.
- Reinstatement does not erase intervening rights and does not reopen separately closed regulatory accounts automatically.
- After five years the ordinary statutory reinstatement route is unavailable; until reinstatement the entity remains terminated and limited to liquidation.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Reinstatement generally relates back and resumes corporate existence as if termination had not occurred, subject to statutory protection of intervening rights and acts during the termination period.
- Deadline
- Upon SCC reinstatement.
- Fee
- Included in the reinstatement process; no separate relation-back fee.
- Responsible party
- Reinstated corporation; Virginia State Corporation Commission; courts and third parties with intervening rights
- Frequency
- One time.
- How to comply
- After reinstatement, treat corporate existence as continuing to the statutory extent, but review transactions and third-party rights arising during termination.
- Official form or portal
- SCC reinstatement order or certificate, corporate records, and transaction-specific evidence of intervening rights.
Applies to: A corporation reinstated after automatic termination.
- Tax, charity, contract, permit, and property consequences may require separate restoration or ratification.
- Relation back does not defeat rights that vested while the corporation was terminated.
Last verified: 2026-07-26
View official source
Use an amendment for a substantive charter change, a restatement to consolidate articles, and correction only for a qualifying filed-document defect. Obtain the required internal approval first.
- Deadline
- At the change or promptly after discovering a correctable defect.
- Fee
- Amendment $25; restatement or correction fee depends on the current SCC form and transaction.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Board of directors and members when approval is required; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Per filing.
- How to comply
- Use an amendment for a valid charter change, a restatement to consolidate articles, and a correction only for a qualifying defect in a filed document.
- Official form or portal
- Applicable SCC amendment, restatement, or correction form and CIS transaction; board and member approval records.
Applies to: A corporation changing or repairing its public charter.
- Internal bylaw changes do not require an SCC articles filing unless the articles also change.
- The SCC may reject a filing that uses a correction to make a substantive change or lacks the required corporate approval.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 1 more
View official sources (2)
Use the transaction-specific SCC form, internal approvals, supporting documents, and current fee. Fees and attachments vary by transaction and entity types.
- Deadline
- Before the transaction becomes effective.
- Fee
- Current SCC fee varies by merger, conversion, or domestication form.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Boards and members of the participating entities; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Per transaction.
- How to comply
- Approve the correct plan and submit the transaction-specific SCC form with the stated fee and required attachments.
- Official form or portal
- The applicable SCC merger, conversion, or domestication form, plan, approvals, attachments, and CIS transaction.
Applies to: A nonstock corporation undertaking a fundamental transaction before January 1, 2027.
- Merger, conversion, and domestication are legally distinct and may affect charitable assets, foreign authority, tax, and licenses differently.
- Using the wrong transaction type or omitting required approvals can cause rejection or prevent the transaction from taking effect.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 1 more
View official sources (2)
Order the specific good-standing certificate, certified copy, or plain copy needed. Corporate status evidence does not prove tax exemption or charity registration.
- Deadline
- When required by a transaction.
- Fee
- Current certificate and copy fees shown by the SCC; delivery charges may vary.
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; requesting organization or third party
- Frequency
- Per request.
- How to comply
- Order the specific certificate or copy required by the bank, grantor, foreign jurisdiction, lender, or transaction and retain the issued document.
- Official form or portal
- SCC Business Copies and Certificate Documents service; certificate of fact, certified copy, or plain copy.
Applies to: A corporation needing proof for banking, grants, foreign authority, or contracts.
- An SCC certificate does not prove federal exemption, charity registration, tax exemption, or local licensing.
- Submitting the wrong or stale evidence can delay the transaction but does not itself change corporate status.
Last verified: 2026-07-26
View official source
Select an available expedite tier only for an eligible filing and pay the service fee in addition to the underlying fee. Expedited processing does not cure defects or accelerate another agency.
- Deadline
- With the eligible filing.
- Fee
- Expedited-service fee varies by tier and is additional to the underlying filing fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Virginia State Corporation Commission, Clerk’s Office; filer
- Frequency
- Per filing.
- How to comply
- Request expedited handling only for a filing type and delivery channel currently listed as eligible and pay the extra service fee.
- Official form or portal
- SCC expedited-service request and the underlying eligible filing.
Applies to: A filer requesting faster SCC processing.
- Availability, service levels, and January 2027 treatment require confirmation on the current SCC page.
- An expedite request does not cure a defective document and may be refused for an ineligible filing.
Verification in progress: Exact 2027 availability for revised nonstock filings. Check the current SCC expedited-services page immediately before purchase because availability and charges are operational and may change.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official source: Virginia State Corporation Commission, Clerk's Office — Expedited Services
View official source
Foreign Nonprofits
Applies when a nonprofit incorporated outside Virginia transacts business in Virginia. Foreign authority is a separate determination from charitable-solicitation registration.
File the foreign application, provide home-jurisdiction information and required evidence, appoint a Virginia registered agent, and pay the total charge before transacting business.
- Deadline
- Before transacting business in Virginia.
- Fee
- $75 total current charge.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign nonprofit corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One-time authority; annual maintenance thereafter.
- How to comply
- Submit Form SCC759 through CIS or the accepted paper channel before transacting business, appoint a qualified Virginia registered agent, and attach the required home-jurisdiction record.
- Official form or portal
- Form SCC759 — Application for a Certificate of Authority to Transact Business in Virginia; CIS; required home-jurisdiction evidence.
Applies to: A nonstock corporation formed outside Virginia that will transact business in Virginia and is not within a statutory exception.
- The statutory safe harbors must be analyzed separately; charity solicitation alone does not decide corporate qualification.
- An unqualified foreign corporation that is transacting business may be unable to maintain a Virginia proceeding until authority is obtained and can face SCC enforcement and accrued fees.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 2 more
View official sources (3)
The current total is $75, composed of a $25 document filing fee and a $50 entrance fee. Do not publish the $25 component as the total.
- Deadline
- With the foreign application.
- Fee
- $25 filing fee plus $50 entrance fee, for a $75 total.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign nonprofit corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time.
- How to comply
- Record the two statutory components and pay the full $75 with the foreign certificate-of-authority application.
- Official form or portal
- Form SCC759 fee calculation and CIS receipt.
Applies to: A database or guide explaining the foreign nonstock application fee.
- Later annual fees, amendments, certificates, and expedited service are separate charges.
- An explanation that lists only the $25 filing component understates the required payment; underpayment prevents completion of the authority filing.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 1 more
View official sources (2)
Chapter 10 lists activities that do not by themselves constitute transacting business. Apply the list to the full pattern of Virginia activity; charity solicitation and tax presence are separate.
- Deadline
- Before commencing Virginia activity.
- Fee
- No separate fee for the safe-harbor analysis.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign nonprofit corporation; Virginia State Corporation Commission, Clerk’s Office; Virginia circuit court when capacity is disputed
- Frequency
- Initial and when activities change.
- How to comply
- Compare the organization’s Virginia activities with each statutory safe harbor and document the conclusion. File Form SCC759 before beginning activities that constitute transacting business.
- Official form or portal
- Internal activity memorandum, contracts and Virginia contacts; Form SCC759 if the analysis shows authority is required.
Applies to: A foreign nonprofit assessing whether Virginia authority is required.
- The safe harbors are narrow examples and do not exempt the activity from charity, tax, employment, licensing, or local rules.
- Overreliance on a safe harbor can leave the corporation unqualified and unable to maintain a proceeding until it cures the defect.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Online solicitation can trigger charity-law analysis, but the reviewed SCC materials do not establish that solicitation alone always constitutes transacting business for corporate authority. Analyze the broader Virginia contacts separately.
- Deadline
- Before solicitation and before broader Virginia operations.
- Fee
- No separate fee for the classification; authority and charity filings have their own fees.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign nonprofit corporation; Virginia State Corporation Commission, Clerk’s Office; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Activity-based.
- How to comply
- Analyze the actual Virginia contacts, contracts, employees, property, and in-State operations rather than treating an online appeal as conclusive. Complete corporate authority and charity registration independently.
- Official form or portal
- Documented online-solicitation and Virginia-activity analysis; Form SCC759 if corporate authority is required; Evoke or VDACS paper filing if solicitation registration applies.
Applies to: A foreign charity soliciting Virginia donors through a website, email, social media, or a platform.
- No current official Virginia source supplies a universal rule that online solicitation alone is or is not transacting business.
- A categorical internet-only answer can cause either unnecessary qualification or an unremedied authority violation.
Verification in progress: No current Virginia official authority provides a universal internet-only corporate-qualification rule. Internet solicitation may require charity registration but does not, standing alone, resolve SCC foreign authority.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Continuously maintain a qualified Virginia registered agent and keep the registered and principal-office information current.
- Deadline
- At authority and continuously.
- Fee
- Included in the authority filing; no fee for the current registered-agent or registered-office change transaction.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign corporation; qualified registered agent; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Continuous.
- How to comply
- Name and continuously maintain the registered agent and office in the authority filing, update them through the separate SCC change transaction, and keep principal-office information current on annual reports.
- Official form or portal
- Form SCC759; Form SCC635/834 or corresponding CIS change transaction; annual report for principal-office and officer or director updates.
Applies to: An authorized foreign nonstock corporation.
- The registered office is not the principal office, and the annual report is not the agent-change form.
- A vacancy or inaccurate agent record can cause missed process and, after resignation, foreign revocation if no replacement is filed within 31 days.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File the no-fee annual report by the last day of the month in which Virginia authority was granted, beginning with the twelfth month after authorization.
- Deadline
- Last day of authorization month; first report by last day of twelfth month after authority.
- Fee
- No filing fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign corporation’s authorized filer; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Annual.
- How to comply
- File the annual report by the last day of the month in which Virginia authority was granted, even when no information changed.
- Official form or portal
- Foreign corporation annual report in CIS or SCC-provided paper report.
Applies to: An authorized foreign nonstock corporation.
- The separate $25 foreign annual registration fee and its $10 late penalty are not report charges.
- Delinquency causes loss of good standing and can result in automatic revocation if not cured within four months.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Pay the separate $25 annual registration fee by the assigned annual due date.
- Deadline
- By the last day of the authorization month unless SCC assigns another date.
- Fee
- $25.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign corporation’s authorized payer; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Annual.
- How to comply
- Pay the foreign corporation’s $25 annual registration fee by the assigned due date through CIS or the payment method stated by the SCC.
- Official form or portal
- SCC annual registration fee assessment and CIS payment transaction.
Applies to: An authorized foreign nonstock corporation.
- The fee is separate from the no-fee foreign annual report.
- Late payment adds the $10 nonstock penalty and can progress to revocation if the delinquency is not cured.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File the report and pay fees and penalties by the last day of the fourth month after the due date to avoid automatic revocation of authority.
- Deadline
- Last day of fourth month immediately following the due date.
- Fee
- Annual report: no fee. Annual fee: $25 plus $10 late penalty when applicable.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Per delinquency.
- How to comply
- File every delinquent annual report and pay every unpaid annual fee and penalty before the four-month revocation date.
- Official form or portal
- Delinquent foreign annual report, annual-fee payment, SCC notice, and CIS cure transactions.
Applies to: An authorized foreign nonstock corporation delinquent in its report or fee.
- Corporate revocation does not itself close charity, tax, payroll, gaming, or local accounts.
- Uncured delinquency causes automatic revocation of the certificate of authority.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
File a statement of change within 31 days after resignation filing; later failure to cure through the notice period causes automatic revocation.
- Deadline
- Within 31 days after the resignation filing.
- Fee
- No fee for the current resignation or replacement filing.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Resigning registered agent; foreign corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- Event-triggered.
- How to comply
- File a qualified replacement agent and office within 31 days after the agent’s resignation takes effect.
- Official form or portal
- Form SCC636 and Form SCC635/834 or corresponding CIS transactions.
Applies to: An authorized foreign corporation whose agent resigned.
- The annual report cannot be used to replace the registered agent.
- If the vacancy remains after 31 days, the SCC can automatically revoke foreign authority.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Use the SCC reinstatement workflow, cure reports, fees, penalties, and agent defects, and satisfy the statutory time limit and home-jurisdiction status requirements.
- Deadline
- Within the statutory reinstatement period stated by current law.
- Fee
- Current reinstatement filing fee plus all unpaid annual fees and penalties; exact CIS checkout requires current confirmation.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Revoked foreign corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time per revocation.
- How to comply
- Apply within the statutory reinstatement period, cure every report, fee, and agent deficiency, and pay the amounts shown by the SCC.
- Official form or portal
- Current foreign reinstatement application or CIS transaction, delinquent reports, agent correction, and payment records.
Applies to: A foreign corporation whose Virginia authority was revoked.
- Authenticated CIS steps and the January 2027 form implementation remain unresolved.
- Until reinstated, the corporation lacks active Virginia authority; missing the statutory period can eliminate the ordinary reinstatement route.
Verification in progress: Authenticated CIS requirements and future 2027 form implementation. Confirm the current foreign reinstatement fee and exact portal requirements immediately before filing.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File Form SCC767 after resolving Virginia operations, process-service arrangements, and outstanding obligations. Withdrawal does not itself close tax, charity, employment, gaming, or local accounts.
- Deadline
- When ceasing Virginia authority; annual-fee treatment depends on effective date relative to the due date.
- Fee
- $10 current withdrawal filing fee.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time.
- How to comply
- Submit the applicable certificate of withdrawal, make the required representations, provide the post-withdrawal service address, and pay the $10 fee.
- Official form or portal
- Form SCC767 or SCC929, as applicable, and the current CIS or accepted paper withdrawal transaction.
Applies to: An authorized foreign nonstock corporation ceasing Virginia registration.
- Withdrawal does not dissolve the entity in its home jurisdiction or close Virginia charity, tax, employment, gaming, or local accounts.
- Without withdrawal, the foreign corporation remains on the SCC register and can continue to accrue annual compliance obligations.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 1 more
View official sources (2)
If withdrawal becomes effective on or before the annual registration fee due date, the current-year annual fee is not required under the current instruction; later withdrawal does not erase an accrued fee.
- Deadline
- Withdrawal effective on or before the annual-fee due date for the stated exception.
- Fee
- The current-year $25 annual fee may remain due depending on the withdrawal date and assessment rule.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time.
- How to comply
- Review the annual-fee assessment and the withdrawal filing date, pay any amount due, and retain the SCC withdrawal confirmation.
- Official form or portal
- Form SCC767 or SCC929, SCC annual-fee assessment, and withdrawal receipt.
Applies to: A foreign corporation withdrawing near its annual-fee due date.
- The timing rule concerns the current-year fee only and does not replace tax or regulatory final returns.
- Assuming withdrawal erases an already assessed annual fee can leave an unpaid SCC balance.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 1 more
View official sources (2)
Charitable Solicitation, Annual Reporting, and Exemptions
Applies when the organization solicits contributions in Virginia. Registration, exemption, renewal, extension, lapse, and cessation are separate workflows. VDACS launched Evoke on March 6, 2026 as the current online system, and paper filings remain accepted.
Foreign formation does not excuse charity registration. Test statutory exemptions, charity registration, and SCC foreign authority separately.
- Deadline
- Before solicitation; SCC timing depends on transacting-business facts.
- Fee
- $100 initial charity registration fee unless exempt; SCC authority fees are separate.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Foreign charitable organization; VDACS Office of Charitable and Regulatory Programs; Virginia State Corporation Commission only if corporate authority is separately required
- Frequency
- Event-triggered.
- How to comply
- Register or establish an exemption with VDACS before soliciting in Virginia. Analyze SCC foreign authority separately from the charity filing.
- Official form or portal
- Evoke or Form 102 for charity registration; Form SCC759 only when corporate qualification applies.
Applies to: A charitable organization formed outside Virginia soliciting Virginia residents.
- The nonresident and affiliate exemptions in § 57-60 apply only when all stated conditions are met.
- A foreign charity can be unregistered for solicitation even when it has SCC authority, or lack SCC authority even when VDACS registration is current.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
The statutory definition covers direct and indirect requests and official exemption provisions expressly address email, telephone, telegraph, direct mail, and national media. Do not assume an online appeal is outside the statute.
- Deadline
- Before launching the appeal.
- Fee
- Registration or exemption fee depends on the organization’s status.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- VDACS Office of Charitable and Regulatory Programs
- Frequency
- Campaign-based.
- How to comply
- Classify each appeal under the statutory definition of solicitation and complete registration or exemption before using the covered method.
- Official form or portal
- Evoke or Form 102 for registration; Form 100 for exemption; solicitation records for internet, email, telephone, mail, or media campaigns.
Applies to: An organization requesting contributions through digital or remote communications reaching Virginia.
- The medium does not eliminate statutory exclusions or exemptions, and online solicitation does not itself resolve SCC qualification.
- Treating a covered appeal as outside the statute can result in unauthorized solicitation and VDACS enforcement.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Virginia's official sources define solicitation broadly but do not provide a complete categorical passive-website rule. Evaluate requests, donation functionality, targeting, donor contacts, and other Virginia activity.
- Deadline
- Before relying on website activity as unregulated.
- Fee
- No fee for the legal classification; registration or exemption fees apply if a filing is required.
- Responsible party
- VDACS Office of Charitable and Regulatory Programs
- Frequency
- Activity-based.
- How to comply
- Review the website’s calls to action, donation functionality, targeting, Virginia contacts, and related campaigns. Seek VDACS confirmation when the facts do not clearly fit a verified rule.
- Official form or portal
- Website and campaign records; Evoke or Form 102 if registration is required; Form 100 if an exemption applies.
Applies to: A charity whose website can be viewed by Virginia residents but whose Virginia targeting is uncertain.
- No current official Virginia source provides a universal passive-website exemption.
- Publishing an unsupported passive-website safe harbor can leave an organization soliciting while unregistered.
Verification in progress: No official Virginia internet-solicitation matrix comparable to multistate Charleston Principles guidance. A passive informational site may present a different risk from targeted Virginia fundraising, but current official sources do not create a universal safe harbor.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
VDACS launched Evoke on March 6, 2026. Create an account, link an existing entity using its registration code, or start a first-time application and submit payment online.
- Deadline
- For online filings submitted on or after the launch.
- Fee
- The filing fee is the fee for the selected registration, renewal, exemption, or professional-fundraising submission.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and annual.
- How to comply
- Create or access the organization’s Evoke account, select the applicable filing, upload the required records, sign electronically, and pay online.
- Official form or portal
- VDACS Evoke charitable-solicitation portal.
Applies to: Organizations and third-party filers choosing online charity filing.
- Paper filing remains officially accepted; Evoke is not the only current filing channel.
- An incomplete or unlinked submission is not an effective filing and can leave the organization unable to solicit lawfully.
Last verified: 2026-07-26
Official sources: Virginia Department of Agriculture and Consumer Services and 2 more
View official sources (3)
Use the VDACS-issued registration code to link the Evoke account to the existing entity. Share the code only with authorized filers.
- Deadline
- Before filing for an existing entity in Evoke.
- Fee
- No separate fee for linking an existing record.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial account linking.
- How to comply
- Enter the VDACS-issued registration code in Evoke to connect the user account to the existing organization record before submitting an online filing.
- Official form or portal
- Evoke organization-linking code and account.
Applies to: An already registered organization or its authorized filer accessing Evoke.
- A first-time applicant without an existing record follows the new-organization workflow rather than linking.
- Without a successful link, the filer may be unable to access or update the organization’s existing registration record.
Last verified: 2026-07-26
View official sources (2)
The third party creates an Evoke account and obtains the registration code from the organization. Platform access does not replace officer signatures, authorization, or accurate supporting records.
- Deadline
- Before the third-party submission.
- Fee
- No separate authorization fee; the underlying filing fee remains.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Charitable organization; authorized third-party filer; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per entity relationship.
- How to comply
- Have the organization provide the code and authority needed for the third party to link and submit the filing; retain evidence of that authorization.
- Official form or portal
- Evoke third-party account, organization code, and authorization records.
Applies to: An accountant, attorney, compliance provider, or other third party filing for a charity.
- Third-party access does not transfer the organization’s responsibility for accuracy, signatures, attachments, and deadlines.
- An unauthorized or incorrectly linked filer can submit an incomplete record or lose access to the organization’s filing.
Last verified: 2026-07-26
View official sources (3)
Paper forms and check payments remain officially accepted. Do not describe Virginia charity filing as online-only.
- Deadline
- Postmark or deliver by the applicable filing deadline.
- Fee
- The paper filing uses the same applicable registration, renewal, exemption, or role-specific fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and annual.
- How to comply
- Mail the signed current form, attachments, and payment to the official VDACS address shown on the registration page.
- Official form or portal
- Current paper Form 100, Form 102, Form 103, Form 104, and other accepted VDACS forms; payment by the method stated in the instructions.
Applies to: An organization choosing paper instead of Evoke.
- Evoke is also available; older pre-Evoke instructions should not be described as the only current workflow.
- A paper package that is late, unsigned, incomplete, or unpaid can be returned or treated as incomplete, leaving registration or exemption unresolved.
Last verified: 2026-07-26
View official sources (3)
Use the Evoke-linked official database for current records. Retain the old database only as transition history and do not treat it as the current filing portal.
- Deadline
- At each status check.
- Fee
- No search fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- VDACS Office of Charitable and Regulatory Programs
- Frequency
- As needed.
- How to comply
- Search the current official database for registration, exemption, or professional-solicitor information and record the search date.
- Official form or portal
- Current VDACS public charity database accessible from the Evoke or agency database page.
Applies to: A donor, charity, or auditor checking public registration records.
- A public search result does not replace the organization’s own acceptance letter or duty to file.
- Relying on a legacy database can produce an outdated status conclusion.
Last verified: 2026-07-26
Official sources: Virginia Department of Agriculture and Consumer Services and 2 more
View official sources (3)
Submit a complete form, required signatures, fee, governing documents, financial report, IRS materials, officer listing, contracts, and other applicable attachments. An incomplete filing does not authorize solicitation.
- Deadline
- Before solicitation or by the renewal deadline.
- Fee
- The applicable filing fee remains due; no separate completeness fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Applicant organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Each filing.
- How to comply
- Submit every required field, signature, attachment, and payment, then respond to any VDACS deficiency notice by the stated method.
- Official form or portal
- Evoke submission or paper filing, VDACS deficiency notice, and acceptance record.
Applies to: An initial or renewal filer.
- Delivery alone is not acceptance; the agency’s completeness determination controls.
- An incomplete submission does not create effective registration and can leave solicitation unauthorized.
Last verified: 2026-07-26
View official sources (3)
Pay $100 with the initial Form 102 or Evoke application. An organization with prior financial history also pays the applicable annual fee.
- Deadline
- With initial registration before solicitation.
- Fee
- $100.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Applicant charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial; also after lapse as an initial filing.
- How to comply
- Pay $100 with the initial registration submission through Evoke or the payment method accepted for paper Form 102.
- Official form or portal
- Evoke initial-registration checkout or Form 102 payment section.
Applies to: A nonexempt organization filing initial charity registration.
- Annual renewal fees use the separate gross-contribution bands; the $100 amount is not the annual fee.
- A submission without the required fee remains incomplete and does not establish registration.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
The chief fiscal officer and another authorized officer must sign. For Evoke filings, follow the approved online signature procedure.
- Deadline
- With each registration statement.
- Fee
- No separate signature fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Chief fiscal officer and second authorized officer; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Each filing.
- How to comply
- Have the chief fiscal officer and a second authorized officer execute the registration or renewal using the form or portal signature process.
- Official form or portal
- Form 102 signature page or the corresponding Evoke electronic signature workflow.
Applies to: A charity filing initial registration or renewal.
- The two signers must hold the authority represented; an outside preparer does not automatically replace either officer.
- Missing a required signature makes the filing incomplete and can delay effective registration or renewal.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Initial filers submit formation documents, articles, bylaws, IRS determination or pending application, current officers/directors, and required financial material. Later filers submit amendments not already on file.
- Deadline
- With initial registration and with later changes.
- Fee
- No separate attachment fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Applicant organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and change-triggered.
- How to comply
- Attach the current organizing and governing documents and update them when a filed record no longer reflects the organization.
- Official form or portal
- Articles, bylaws, amendments, IRS determination or application status, officer and director records, and Form 102 or Evoke upload.
Applies to: An initial Form 102 filer and a renewal filer with amendments.
- SCC acceptance does not mean VDACS already has the documents, and a bylaw amendment is not ordinarily filed with the SCC.
- Missing or inconsistent documents can make the charity filing incomplete and can obscure eligibility or authority.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Submit the signed federal return and required schedules except Schedule B, consistent with current Form 102 instructions.
- Deadline
- With initial or annual filing.
- Fee
- No separate fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Applicant organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Submit the required federal return while excluding Schedule B from the State charity attachment.
- Official form or portal
- Form 990, Form 990-EZ, or Form 990-PF without Schedule B; Form 102 or Evoke attachment set.
Applies to: A charity submitting Form 990, 990-EZ, or 990-PF with Form 102.
- Other schedules and financial statements remain required when the form or agency instructions call for them.
- Including confidential donor information can create an avoidable disclosure risk; omitting the required return can make the filing incomplete.
Last verified: 2026-07-26
View official source
Form 990-N itself is not an acceptable financial statement. Submit a balance sheet and income-and-expense statement verified under oath or affirmation by the treasurer.
- Deadline
- With the charity filing.
- Fee
- No separate fee beyond the applicable Form 102 fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Treasurer or chief fiscal officer; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Prepare and certify the treasurer’s report in the form permitted for an organization that files Form 990-N, then include it with the charity submission.
- Official form or portal
- Certified treasurer’s report and Form 102 or Evoke renewal submission.
Applies to: A charity whose annual income qualifies it to file federal Form 990-N.
- Eligibility for Form 990-N and the State treasurer-report option must both be satisfied.
- A deficient or uncertified substitute can make the financial portion incomplete.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Submit a signed, board-approved budget of anticipated current-year revenues and expenses instead of prior-year financial statements.
- Deadline
- With initial registration.
- Fee
- No separate fee beyond the applicable registration fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Board of directors; treasurer or chief fiscal officer; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial.
- How to comply
- Adopt a current-year budget by board action and include it with the initial filing when the organization lacks completed financial history.
- Official form or portal
- Board-approved current-year budget and Form 102 or Evoke initial submission.
Applies to: A new organization without prior financial history.
- The budget does not replace later actual financial statements or federal returns.
- An unapproved or missing budget can leave a new organization’s initial financial submission incomplete.
Last verified: 2026-07-26
View official source
Calculate the fee from preceding-year gross contributions. Do not substitute gross revenue, net fundraising proceeds, sales-tax gross annual revenue, or gaming receipts.
- Deadline
- With annual registration.
- Fee
- Annual fee is calculated from gross contributions under the six statutory bands.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Reconcile the contribution ledger and federal return to the statutory gross-contribution definition, then select the matching annual fee band in the renewal.
- Official form or portal
- Form 102 or Evoke annual fee calculation, federal return, contribution ledger, and financial statements.
Applies to: A registered charity calculating its annual registration fee.
- The metric is separate from sales-tax gross annual revenue, gaming receipts, and federal return thresholds.
- Using gross revenue or net proceeds instead of gross contributions can produce an underpayment, overpayment, or incomplete renewal.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Exactly $25,000 remains in the $30 annual-fee band.
- Deadline
- With annual renewal.
- Fee
- $30.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Select and pay $30 when gross contributions do not exceed $25,000.
- Official form or portal
- Evoke or Form 102 annual renewal fee schedule.
Applies to: A registered charity with preceding-year gross contributions of $25,000 or less.
- Gross contributions do not exceed $25,000.
- Exactly $25,000 remains in this band; the small-charity exemption uses a different $5,000 test.
- Paying less than the required band leaves the renewal incomplete and can contribute to lapse.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
More than $25,000 and not more than $50,000 produces a $50 fee; exactly $50,000 remains in this band.
- Deadline
- With annual renewal.
- Fee
- $50.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Select and pay $50 when gross contributions are more than $25,000 and not more than $50,000.
- Official form or portal
- Evoke or Form 102 annual renewal fee schedule.
Applies to: A registered charity in the second fee band.
- Gross contributions are more than $25,000 through $50,000.
- Exactly $50,000 remains in this band; exactly $25,000 belongs to the $30 band.
- An incorrect lower band leaves the required annual fee unpaid and can make the renewal incomplete.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
More than $50,000 and not more than $100,000 produces a $100 fee.
- Deadline
- With annual renewal.
- Fee
- $100.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Select and pay $100 when gross contributions are more than $50,000 and not more than $100,000.
- Official form or portal
- Evoke or Form 102 annual renewal fee schedule.
Applies to: A registered charity in the third fee band.
- Gross contributions are more than $50,000 through $100,000.
- Exactly $100,000 remains in this band.
- Underpayment can leave the renewal incomplete and expose the organization to lapse.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
More than $100,000 and not more than $500,000 produces a $200 fee.
- Deadline
- With annual renewal.
- Fee
- $200.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Select and pay $200 when gross contributions are more than $100,000 and not more than $500,000.
- Official form or portal
- Evoke or Form 102 annual renewal fee schedule.
Applies to: A registered charity in the fourth fee band.
- Gross contributions are more than $100,000 through $500,000.
- Exactly $500,000 remains in this band.
- An incorrect band can result in an incomplete renewal and unpaid fee.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
More than $500,000 and not more than $1 million produces a $250 fee; exactly $1 million remains in this band.
- Deadline
- With annual renewal.
- Fee
- $250.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Select and pay $250 when gross contributions are more than $500,000 and not more than $1 million.
- Official form or portal
- Evoke or Form 102 annual renewal fee schedule.
Applies to: A registered charity in the fifth fee band.
- Gross contributions are more than $500,000 through $1 million.
- Exactly $1 million remains in this band.
- Underpayment can leave registration renewal incomplete.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Only an amount greater than $1 million enters the $325 band.
- Deadline
- With annual renewal.
- Fee
- $325.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Select and pay $325 when gross contributions exceed $1 million.
- Official form or portal
- Evoke or Form 102 annual renewal fee schedule.
Applies to: A registered charity with preceding-year gross contributions above $1 million.
- Gross contributions exceed $1 million.
- Exactly $1 million belongs to the $250 band; this band begins only above $1 million.
- Using the $250 band above its upper boundary leaves the renewal fee underpaid.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
An approved consolidated filing uses one annual registration fee for the parent/federated organization and included entities; separate campaigns outside the consolidation remain regulated.
- Deadline
- With the consolidated registration and each renewal.
- Fee
- One annual fee calculated under the approved consolidated filing, subject to VDACS acceptance.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Approved parent or federated fundraising organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- Request and maintain the approved consolidated structure, include the required affiliate information, and pay the single fee calculated for that filing.
- Official form or portal
- Evoke or Form 102 consolidated parent or federated renewal with affiliate schedule and authorization records.
Applies to: A parent organization filing for chapters, branches, or affiliates, or a federated organization filing for member agencies.
- Consolidation is not automatic and does not merge SCC, tax, or local status.
- Affiliates omitted from or ineligible for the approved consolidated filing can remain individually unregistered or delinquent.
Last verified: 2026-07-26
View official source
Submit a written extension request by email, fax, or mail with identifying information and select three or six months. A mailed request must be postmarked on or before the renewal date.
- Deadline
- Request by the original renewal date.
- Fee
- No extension-request fee stated; the annual renewal fee remains due with the eventual filing.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual as needed.
- How to comply
- Send a written extension request by the original renewal due date using a method accepted by VDACS and retain the approval.
- Official form or portal
- Written three- or six-month extension request submitted through Evoke, email, fax, or mail as currently permitted.
Applies to: A registered charity whose financial report will not be ready.
- A federal extension does not automatically extend the Virginia charity deadline; the State request must satisfy VDACS instructions.
- A late or unapproved request does not prevent lapse when the original deadline passes.
Last verified: 2026-07-26
View official sources (3)
The registration lapses. The organization must stop relying on the prior registration and file an initial registration rather than a renewal.
- Deadline
- Immediately after lapse and before further solicitation.
- Fee
- $100 initial fee when the organization must refile after lapse, plus any amount required by VDACS.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Registered charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per lapse.
- How to comply
- Stop soliciting after lapse and complete the initial-registration filing specified by VDACS before resuming.
- Official form or portal
- Evoke or Form 102 initial-registration cure after lapse; lapse notice and current financial attachments.
Applies to: A registered charity that misses its renewal deadline and did not obtain an extension.
- An approved extension prevents lapse only through the extended date; it does not waive the filing.
- Lapsed status removes authority to solicit and requires an initial filing rather than a routine renewal.
Last verified: 2026-07-26
View official sources (3)
Current Form 102 states that a filer never pays both the initial and late $100 charges in the same filing. A lapsed filer pays the $100 late charge and applicable annual fee.
- Deadline
- With the initial or lapsed filing.
- Fee
- $100 initial or late Form 102 charge, applied as directed; not both simultaneously for the same filing.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- VDACS Office of Charitable and Regulatory Programs; applicant organization
- Frequency
- Per filing.
- How to comply
- Use the fee treatment stated for the filing status and seek agency clarification if the portal appears to assess both charges for the same submission.
- Official form or portal
- Form 102 or Evoke fee calculation and VDACS invoice or acceptance notice.
Applies to: A lapsed or first-time Form 102 filer.
- This distinction does not eliminate annual contribution-based fees or other professional-fundraising charges.
- Duplicate assessment would overcharge the filer, while omitting the applicable charge leaves the filing incomplete.
Last verified: 2026-07-26
View official sources (2)
Notify OCRP, file any required final financial report and status documentation, and do not assume an SCC dissolution or foreign withdrawal closes the charity record.
- Deadline
- When solicitation ceases or the organization dissolves.
- Fee
- No universal cessation fee confirmed; final annual fees may remain due.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Organization ending Virginia solicitation; VDACS Office of Charitable and Regulatory Programs
- Frequency
- One time.
- How to comply
- Notify VDACS that solicitation has ended and submit the final documents and fee requested for the organization’s status through the current accepted channel.
- Official form or portal
- Written cessation notice, final Form 102 or Evoke materials, final financial records, and VDACS acknowledgment.
Applies to: A registered charity ceasing solicitation or dissolving.
- Corporate dissolution, tax closure, and foreign withdrawal do not automatically close the charity record.
- Without an accepted cessation and final filing, the organization can remain listed as owing renewals or can lapse with unresolved reporting.
Verification in progress: Exact Evoke cessation workflow and final-document list. Contact OCRP and submit the final materials it requires because the current public page does not provide one consolidated cessation form and deadline.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
The exemption letter remains effective while solicitation continues in accordance with the approved claim; current VDACS guidance does not require annual renewal.
- Deadline
- Continuous eligibility; report material changes before relying on the letter.
- Fee
- No annual Form 100 renewal fee while the exemption remains valid; a new $10 application may be required after a material change.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Exempt organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous monitoring.
- How to comply
- Retain the exemption letter and evidence of continued eligibility, and notify or reapply when facts change in a way that affects the exemption.
- Official form or portal
- VDACS exemption letter, eligibility records, and any change notification or new Form 100 requested by the agency.
Applies to: An organization with an OCRP exemption letter that continues to satisfy its claim.
- The absence of annual Form 100 renewal does not eliminate the duty to register after eligibility ends.
- An organization that no longer meets the exemption can become subject to registration and solicitation restrictions.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
All organizational functions, including fundraising, must be carried on by persons unpaid for their services. Do not narrow this Virginia language to only persons who solicit contributions.
- Deadline
- Continuously while claiming the exemption.
- Fee
- Included in the $10 Form 100 exemption application.
- Responsible party
- Small charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous.
- How to comply
- Document that every organizational function, including fundraising, is carried on by persons unpaid for their services before relying on the small-charity exemption.
- Official form or portal
- Form 100, volunteer roster, payroll and contractor records, fundraising records, and exemption letter.
Applies to: A charity claiming the $5,000 exemption.
- Virginia’s wording is broader than rules limited to paid solicitors; it must not be narrowed to fundraising compensation alone.
- Paying a person for any organizational function can disqualify the organization from this exemption and make registration necessary before further solicitation.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
No part of the organization's assets or income may inure to the benefit of or be paid to any officer or member while relying on the exemption.
- Deadline
- Continuously while claiming the exemption.
- Fee
- Included in the $10 Form 100 exemption application.
- Responsible party
- Small charitable organization; officers and members; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous.
- How to comply
- Verify and document that no part of assets or income inures to or is paid to an officer or member before claiming the small-charity exemption.
- Official form or portal
- Form 100, governing documents, financial statements, disbursement records, and exemption letter.
Applies to: A charity claiming the $5,000 exemption.
- The condition is separate from the all-functions-unpaid requirement and from ordinary reimbursement of properly documented organizational expenses.
- A prohibited payment or inurement can terminate eligibility and require registration before solicitation continues.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
The exemption applies only when members solicit only members who satisfy the statutory and governing-document membership relationship. A fundraising appeal to prospective members or the public can defeat it.
- Deadline
- Before each solicitation campaign.
- Fee
- $10 Form 100 exemption fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Membership organization; soliciting members; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Campaign-based.
- How to comply
- Apply on Form 100 and document that solicitations are confined to statutory members and are made by members.
- Official form or portal
- Form 100, articles and bylaws, membership definition and ledger, solicitation materials, and exemption letter.
Applies to: An organization soliciting only within its membership.
- A donor, customer, subscriber, or event attendee is not automatically a member for this exemption.
- Appeals to the general public or to persons who are not statutory members can defeat the exemption and require registration.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
All collected contributions must be turned over to the named individual without deductions. The trust or fund records and solicitation must match the approved claim.
- Deadline
- Before solicitation.
- Fee
- $10 Form 100 exemption fee when an exemption application is required.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Persons soliciting for a named individual; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per campaign.
- How to comply
- Document that the appeal identifies the beneficiary and that all contributions pass to that individual without deductions, then submit the exemption filing requested by VDACS.
- Official form or portal
- Form 100, beneficiary designation, solicitation materials, bank and disbursement records, and exemption letter.
Applies to: A person soliciting for relief of an individual named at the time of solicitation.
- The exemption does not cover an organization’s general charitable program or a campaign benefiting multiple unnamed persons.
- Retaining fees or directing funds to another purpose can remove the exemption and make the solicitation unregistered.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
The organization must use only email, telephone or telegraph, direct mail, or national-media advertising and have a Virginia chapter, branch, or affiliate that is registered with OCRP.
- Deadline
- Before solicitation.
- Fee
- $10 Form 100 exemption fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Nonresident organization and its registered Virginia affiliate; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous eligibility.
- How to comply
- Apply on Form 100 and prove the remote solicitation and registered-affiliate conditions before relying on the exemption.
- Official form or portal
- Form 100, affiliate agreement, Virginia affiliate registration proof, solicitation records, and exemption letter.
Applies to: An organization with no Virginia office soliciting from outside Virginia solely by specified remote means.
- The exemption is not a general internet or out-of-state safe harbor.
- Direct Virginia activity or an unregistered affiliate can remove the exemption and require the nonresident organization to register.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Register under each applicable local ordinance, satisfy the out-of-area expenditure condition, and submit local permits or proof with Form 100. This exemption does not erase §§ 57-57 and 57-59 duties.
- Deadline
- Before solicitation and local-license deadlines.
- Fee
- $10 State exemption fee; local fee may apply within the statutory ceiling.
- Responsible party
- Organization soliciting in five or fewer contiguous localities; each applicable locality; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and continuous.
- How to comply
- Obtain the State exemption and comply with each locality’s valid ordinance, keeping evidence that solicitation is confined to no more than five contiguous localities.
- Official form or portal
- Form 100, locality licenses or exemption records, map of contiguous localities, and local filings.
Applies to: An organization confining Virginia solicitation to no more than five contiguous cities and counties.
- All statutory conditions, including local compliance, must be met; statewide or online campaigns may exceed the limited route.
- Solicitation outside the approved footprint or without required local licensing can defeat the exemption and trigger State registration and local enforcement.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Use the exact accreditation, identity, or restricted-audience condition and submit supporting evidence on Form 100.
- Deadline
- Before solicitation.
- Fee
- $10 Form 100 exemption fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Accredited educational institution or related foundation; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous eligibility.
- How to comply
- Submit Form 100 with proof that the institution or related foundation fits the statutory educational category.
- Official form or portal
- Form 100, accreditation evidence, governing documents, relationship documents, and exemption letter.
Applies to: An accredited educational institution, identified foundation, or qualifying institution soliciting only its defined educational community.
- The exemption does not automatically extend to every school, training program, booster group, or alumni organization.
- An institution that cannot prove the required accreditation or relationship remains subject to registration before solicitation.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Match the institution to the exact statutory category and attach the required license, CMS designation, purpose, or support letter.
- Deadline
- Before solicitation.
- Fee
- $10 Form 100 exemption fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Qualifying hospital, health-care institution, or supporting organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous eligibility.
- How to comply
- Apply on Form 100 and document the exact statutory health-care or supporting-organization category.
- Official form or portal
- Form 100, licensure or institutional evidence, governing documents, supporting-organization relationship records, and exemption letter.
Applies to: A qualifying § 501(c)(3) licensed, federally designated, rural, free, or supporting health-care institution.
- Licensure, nonprofit status, and supporting relationship must match the statutory category.
- A health-related purpose alone does not prove the exemption and can leave solicitation unregistered.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Use the statutory and regulatory civic-organization definition and geographic/community-purpose limitations; nonprofit status alone is insufficient.
- Deadline
- Before solicitation.
- Fee
- $10 Form 100 exemption fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Civic organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous eligibility.
- How to comply
- Compare the organization with Virginia’s statutory civic-organization definition and submit the evidence requested on Form 100.
- Official form or portal
- Form 100, governing documents, activity and membership records, financial statements, and exemption letter.
Applies to: A local service club, veterans post, fraternal group, volunteer fire/rescue group, or local civic league.
- The exemption is classification-specific and does not cover every community organization.
- Using the ordinary-language meaning of civic without meeting the statutory definition can produce an invalid exemption claim.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
The exemption is limited to proposals submitted to for-profit corporations, other § 501(c)(3) organizations, or private foundations. Public appeals, individual asks, or other fundraising can end eligibility.
- Deadline
- Before solicitation and whenever methods change.
- Fee
- $10 Form 100 exemption fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Qualifying § 501(c)(3) organization seeking only grants; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous.
- How to comply
- Apply on Form 100 and document that the organization’s Virginia activity is confined to qualifying grant proposals rather than public solicitation.
- Official form or portal
- Form 100, IRS determination, grant-proposal records, solicitation plan, and exemption letter.
Applies to: A § 501(c)(3) organization soliciting only through specified grant proposals.
- The exemption is not a general exemption for every § 501(c)(3).
- A public appeal, event, or donor campaign outside the grant-only condition can end eligibility and require registration.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Professional Fundraising
Applies when the organization pays a professional fundraising counsel or a professional solicitor. The two roles are legally distinct and use different forms, fees, bonds, and reporting.
Professional fundraising counsel plans, manages, advises, or consults without directly soliciting or controlling contributions, while a professional solicitor directly solicits or receives/control funds. Use the correct role-specific registration and campaign rules.
- Deadline
- Before contracting and activity.
- Fee
- Counsel registration $100; solicitor registration $500; role-specific late charges and bond requirements are separate.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Charitable organization; professional fundraising counsel or professional solicitor; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per relationship.
- How to comply
- Classify the paid provider by its actual services and custody or solicitation role before signing the contract or filing. Use the form assigned to that role.
- Official form or portal
- Forms 103 and 104; contracts, campaign notices, consent, bond, and final accounting as applicable.
Applies to: A charity hiring paid outside fundraising assistance.
- Bona fide salaried employees, volunteers, commercial co-venturers, and political fundraisers use different definitions.
- Misclassification can leave the provider unregistered, the campaign unreported, the required bond absent, or the charity’s contract noncompliant.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File Form 103 before providing covered services and renew annually.
- Deadline
- Before covered services and annually.
- Fee
- $100 initial and annual registration fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Professional fundraising counsel; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and annual.
- How to comply
- Submit Form 103 with the required information and $100 payment before providing covered counsel services, and renew annually.
- Official form or portal
- Form 103 — Registration Statement for a Professional Fundraising Counsel; current VDACS filing channel.
Applies to: A person meeting Virginia's definition of professional fundraising counsel.
- A person who solicits or has custody of contributions may be a professional solicitor rather than counsel.
- Unregistered counsel can be barred from covered activity and subjected to VDACS enforcement.
Last verified: 2026-07-26
View official sources (3)
File Form 104, pay the fee, provide required background and campaign information, and maintain registration before soliciting.
- Deadline
- Before solicitation and annually.
- Fee
- $500 initial and annual registration fee; $250 late or lapsed charge where applicable.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Professional solicitor; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and annual.
- How to comply
- Submit Form 104, the required bond and attachments, and the $500 payment before covered solicitation; renew annually and pay the $250 late or lapsed charge when applicable.
- Official form or portal
- Form 104 — Registration Statement for a Professional Solicitor; bond and supporting documents.
Applies to: A person meeting Virginia's definition of professional solicitor.
- Registration does not replace the campaign notice, charity consent, contract, disclosure, or final-accounting requirements.
- Solicitation while unregistered can be stopped and can lead to administrative or judicial enforcement.
Last verified: 2026-07-26
View official sources (3)
File and continuously maintain a $20,000 surety bond on Form 105 while registered and conducting covered solicitation. The bond protects charitable organizations and the public against covered violations.
- Deadline
- File before covered solicitation and maintain continuously; the surety must give at least 30 days' written notice before cancellation or withdrawal becomes effective.
- Fee
- Private bond premium varies; no separate State bond-filing fee stated.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Professional solicitor; surety; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous; replace or renew as needed to prevent a lapse.
- How to comply
- Obtain the bond in the amount and form required by current law and file it with the solicitor registration; keep coverage continuous.
- Official form or portal
- Professional-solicitor surety bond and Form 104 registration record.
Applies to: A registered professional solicitor.
- The bond applies to professional solicitors, not automatically to professional fundraising counsel or salaried charity employees.
- A missing, expired, or insufficient bond can prevent registration or support suspension and enforcement.
Last verified: 2026-07-26
View official sources (2)
Submit Form 120 with the contract, methods, dates, financial terms, and required information before the campaign begins.
- Deadline
- Before beginning the solicitation campaign.
- Fee
- The campaign notice carries the fee, if any, stated on the current form; no universal additional amount confirmed.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Professional solicitor and charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per campaign.
- How to comply
- File Form 105 before the campaign begins, within the lead time stated by statute or form, and amend it when required.
- Official form or portal
- Form 105 — Solicitation Notice, with contract and campaign information.
Applies to: A professional solicitor beginning a campaign for a charity.
- The notice is campaign-specific and does not replace annual solicitor registration or the charity’s own registration.
- Beginning a campaign without the notice can lead to a stop order, registration sanctions, or other VDACS enforcement.
Last verified: 2026-07-26
View official sources (3)
Obtain and file the charity's authorized consent for the campaign; registration of the solicitor alone is not consent.
- Deadline
- Before solicitation.
- Fee
- No separate fee stated for the consent form.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Charitable organization and professional solicitor; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per campaign.
- How to comply
- Have an authorized charity representative execute Form 120 before the solicitor begins the campaign and retain it with the contract and notice.
- Official form or portal
- Form 120 — Consent to Solicit; authorized charity approval and campaign records.
Applies to: A professional solicitor acting for a charitable organization.
- Consent does not cure an unregistered charity, unregistered solicitor, missing bond, or deficient campaign notice.
- Solicitation without the charity’s valid consent can be unauthorized and can support VDACS enforcement against the solicitor or campaign.
Last verified: 2026-07-26
View official sources (2)
Use a signed contract containing the statutory and regulatory terms, dates, services, compensation, custody of contributions, and termination provisions, and file it where required.
- Deadline
- Before covered services or solicitation.
- Fee
- No separate contract-filing fee unless the current role-specific form states one.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Charitable organization and paid fundraising provider; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per contract.
- How to comply
- Approve a written contract containing the statutory terms, file or submit it with the role-specific VDACS materials when required, and retain amendments.
- Official form or portal
- Written fundraising contract; Form 121 or other current VDACS contract filing when applicable; board approval record.
Applies to: A charity contracting with counsel or a solicitor.
- Counsel and solicitor contracts have different role-based requirements; ordinary employee agreements are not automatically covered.
- A missing or deficient contract can support enforcement and can make compensation, custody, duration, or cancellation obligations unclear.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
File Form 130 no later than 90 days after campaign completion or termination. Reconcile gross receipts, campaign expenses, and the net amount due to the charitable organization. A late filing is assessed $25 for each month or part of a month after the deadline.
- Deadline
- No later than 90 days after completion or termination of the solicitation campaign.
- Fee
- Form 130 filing and late fees are those stated in the current official instructions.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Professional solicitor; charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Once per completed or terminated campaign.
- How to comply
- Reconcile the campaign and submit Form 130 by the required post-campaign deadline with the charity’s review and required payment.
- Official form or portal
- Form 130 — Final Accounting; campaign ledger, receipts, expenses, remittances, and VDACS filing confirmation.
Applies to: A professional solicitor completing or terminating a solicitation campaign.
- Final accounting is campaign-specific and does not replace the annual Form 104 renewal.
- A late or inaccurate final accounting can produce late charges, registration sanctions, and enforcement over unremitted funds or expenses.
Last verified: 2026-07-26
View official sources (3)
Maintain campaign and donor records, identify the paid solicitor where required, provide financial-statement availability and for-profit disclosures, and transfer funds under the statutory schedule.
- Deadline
- During each solicitation and record-retention period.
- Fee
- No separate recordkeeping fee; private banking and accounting costs vary.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Charitable organization and professional solicitor; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous and per solicitation.
- How to comply
- Maintain the required records, follow custody and remittance rules, and deliver the statutory donor and financial disclosures during solicitation.
- Official form or portal
- Dedicated campaign records, bank records, donor disclosures, receipts, scripts, remittance records, and financial statements.
Applies to: A charity, counsel, or solicitor handling Virginia contributions.
- The required disclosures depend on the solicitor’s identity and campaign method.
- Commingling, delayed remittance, missing records, or false disclosure can lead to restitution, registration sanctions, and other enforcement.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Do not classify every paid fundraiser as an outside professional solicitor. Apply the statutory employee, officer, and volunteer exclusions exactly and reassess independent contractors and compensation arrangements.
- Deadline
- Before solicitation.
- Fee
- No registration fee when the person genuinely falls outside the professional-role definition.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Charitable organization; employee or volunteer; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per relationship.
- How to comply
- Document the individual’s employment or volunteer status and actual functions before relying on an exclusion from professional registration.
- Official form or portal
- Employment or volunteer agreement, payroll record, job description, expense reimbursements, and campaign records.
Applies to: A charity using its own employees, officers, or volunteers to solicit.
- The exclusion applies only when the statutory definition is satisfied; title, stipend, or nominal classification is not controlling.
- Calling a paid independent solicitor an employee or volunteer can leave the person and campaign unregistered.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Analyze the exact arrangement, solicitation representation, fund custody, and role definitions. A commercial promotion may trigger disclosures or solicitor rules even if the business uses different marketing language.
- Deadline
- Before launch.
- Fee
- No universal platform or co-venture fee confirmed in the reviewed current official sources.
- Responsible party
- Charitable organization; commercial co-venturer or for-profit solicitor; VDACS Office of Charitable and Regulatory Programs and other applicable regulators
- Frequency
- Per campaign.
- How to comply
- Classify the arrangement from the contract, solicitation language, fund custody, and sales promotion. Use professional-solicitor forms only when the statutory definition is met.
- Official form or portal
- Commercial agreement, promotional disclosures, sales and donation records, and any VDACS filing required by the actual statutory role.
Applies to: A business promoting sales or collecting money tied to a charitable representation.
- The reviewed sources do not establish a separate comprehensive Virginia fundraising-platform registration system.
- Applying the wrong registration system can omit required consumer disclosures or professional-fundraising filings.
Verification in progress: Separate platform-specific regulation was not identified in the reviewed current official sources. Virginia's public materials do not provide one modern stand-alone fundraising-platform or commercial-co-venture registration matrix; classify the facts under the statute.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Virginia Income and Sales Taxes
Virginia corporation income tax and Virginia sales and use tax are separate systems with separate applications. A nonprofit sales-tax exemption certificate is never automatic from federal recognition.
Virginia generally exempts the organization from corporation income tax to the same extent as federal law. Maintain the federal determination and substantiate the exemption if Virginia Tax requests it.
- Deadline
- For each taxable year and when status changes.
- Fee
- No separate income-tax exemption application fee.
- Responsible party
- Virginia Department of Taxation
- Frequency
- Annual classification.
- How to comply
- Use the organization’s federal § 501(c) classification to determine the corresponding Virginia corporation-income-tax exemption and retain the determination letter.
- Official form or portal
- Federal IRS determination and Virginia corporation income-tax records; Virginia Tax online account.
Applies to: A corporation recognized as exempt under a qualifying federal § 501(c) provision.
- Unrelated business taxable income and other Virginia-source taxable income can still require a Virginia return.
- Claiming exemption without qualifying federal status can lead to return filing requirements, tax assessment, interest, and penalties.
Last verified: 2026-07-26
Official sources: Virginia Administrative Code / Virginia Tax and 1 more
View official sources (2)
Federal exemption can remove ordinary income tax, but unrelated business income, Virginia-source taxable income, withholding, sales tax, employer accounts, and final returns remain separate.
- Deadline
- At each tax-system trigger.
- Fee
- No universal fee; filing and payment depend on the specific Virginia tax obligation.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Frequency
- Annual and event-triggered.
- How to comply
- Review income, sales, withholding, and local tax triggers separately before concluding that no Virginia filing is due.
- Official form or portal
- Virginia corporation return, withholding account, dealer account, exemption certificate, and closure records as applicable.
Applies to: A public explanation of Virginia nonprofit income-tax compliance.
- Federal exemption does not eliminate unrelated business income, payroll withholding, taxable sales, local taxes, or account-closure duties.
- An overbroad no-filing statement can lead to omitted returns, unpaid tax, interest, and penalties.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Complete Form NP-1 and send it with the required federal, governance, financial, and solicitation-compliance materials. The paper route remains an official alternative.
- Deadline
- Before exempt purchases.
- Fee
- No filing fee.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Applicant organization; Virginia Department of Taxation
- Frequency
- Initial and renewal.
- How to comply
- Complete Form NP-1, attach the required records, sign it, and submit it by the current paper method when Nonprofit Online is not used.
- Official form or portal
- Form NP-1 — Application for Exemption from Virginia Retail Sales and Use Tax.
Applies to: An applicant not using Nonprofit Online.
- Form NP-1 is an alternative to Nonprofit Online, not an additional filing after an online application.
- An incomplete or unsigned paper application can delay or prevent issuance of the exemption certificate.
Last verified: 2026-07-26
Official sources: Virginia Department of Taxation and 2 more
View official sources (3)
Meet one of the federal-status or low-gross-receipts entry categories and all other statutory criteria. Corporate nonprofit status alone does not qualify.
- Deadline
- At application and renewal.
- Fee
- No separate fee for classification; the exemption application has no fee.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Applicant organization; Virginia Department of Taxation
- Frequency
- Initial and renewal.
- How to comply
- Select the applicable statutory category and submit the federal or financial evidence supporting that category in the exemption application.
- Official form or portal
- Nonprofit Online or Form NP-1, IRS determination or qualifying sub-$5,000 financial evidence, and organizational documents.
Applies to: An organization seeking exemption under § 58.1-609.11.
- The sub-$5,000 category has its own conditions and is not the charitable-solicitation $5,000 exemption.
- An organization outside the listed categories cannot obtain the exemption merely because it is organized on a nonprofit basis.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Demonstrate registration or exemption under the Virginia Solicitation of Contributions Law as part of the sales-tax exemption criteria.
- Deadline
- At application, renewal, and throughout the certificate period.
- Fee
- No separate fee for demonstrating solicitation compliance.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Applicant or certificate holder; VDACS Office of Charitable and Regulatory Programs; Virginia Department of Taxation
- Frequency
- Continuous and renewal.
- How to comply
- Maintain the Virginia charity registration or exemption required for the organization and submit proof with the sales-tax application or renewal.
- Official form or portal
- Current charity registration or exemption evidence included in Nonprofit Online or Form NP-1.
Applies to: An applicant subject to Virginia's solicitation law.
- An organization not subject to charity registration must document the applicable exclusion or exemption rather than create a filing that does not apply.
- Loss of required solicitation-law compliance can support denial, nonrenewal, or revocation of the sales-tax certificate.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Annual general administrative costs, including salaries and fundraising, must not exceed 40 percent of annual gross revenue, computed under generally accepted accounting principles.
- Deadline
- For the financial period used in each application or renewal and continuously.
- Fee
- No filing fee; private accounting cost varies.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Applicant or certificate holder; Virginia Department of Taxation; accountant preparing the supporting statements
- Frequency
- Annual and renewal.
- How to comply
- Calculate general administrative costs, including salaries and fundraising, under GAAP as a percentage of annual gross revenue. Submit the calculation and supporting financial records with the exemption application or renewal.
- Official form or portal
- Nonprofit Online or Form NP-1 financial section, GAAP financial statements, and administrative-cost calculation.
Applies to: An applicant under § 58.1-609.11.
- Administrative costs are not greater than 40 percent of gross annual revenue, computed under generally accepted accounting principles.
- The ratio must be not greater than 40 percent. Gross annual revenue is a sales-tax metric, not the gross-contribution metric used for charity fees.
- A ratio above 40 percent can make the organization ineligible for the certificate or support nonrenewal or revocation.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Submit an independent CPA financial review. Exactly $750,000 meets the trigger.
- Deadline
- With the exemption application or renewal for the applicable financial period.
- Fee
- No State filing fee; private CPA review cost varies.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Applicant or certificate holder; independent certified public accountant; Virginia Department of Taxation
- Frequency
- At application and renewal when threshold is met.
- How to comply
- When gross annual revenue is at least $750,000, obtain an independent CPA review and submit the reviewed statements with the application or renewal.
- Official form or portal
- Independent CPA financial review and reviewed financial statements submitted through Nonprofit Online or with Form NP-1.
Applies to: An applicant with gross annual revenue of at least $750,000.
- Gross annual revenue is at least $750,000, which requires an independent CPA financial review.
- The threshold is at least $750,000; it is separate from the Department’s discretionary audit authority at at least $1.5 million.
- Missing the mandatory review can make the application incomplete and can lead to denial or nonrenewal of the certificate.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Virginia Tax may require an independent CPA audit in lieu of the financial review. Exactly $1.5 million meets the discretionary-audit threshold; the statute does not make every audit automatic.
- Deadline
- At application or renewal if required by Virginia Tax.
- Fee
- No State filing fee; private audit cost varies.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Applicant or certificate holder; Virginia Department of Taxation; independent certified public accountant if an audit is required
- Frequency
- At application and renewal.
- How to comply
- At gross annual revenue of at least $1.5 million, be prepared to obtain and submit an independent CPA audit if Virginia Tax exercises its statutory authority to require one.
- Official form or portal
- Virginia Tax audit request and independent CPA audited financial statements submitted through Nonprofit Online or with Form NP-1.
Applies to: An applicant with gross annual revenue of at least $1.5 million.
- Gross annual revenue is at least $1.5 million, at which Virginia Tax may require an audit. The audit is discretionary, not automatic.
- The audit is discretionary—Virginia Tax may require it; the statute does not make every organization at the threshold automatically obtain one.
- Failure to provide an audit after a valid Department request can result in an incomplete application, denial, nonrenewal, or revocation.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Current law uses at least $1.5 million for discretionary audit authority. Older official guidance using $1 million is superseded for current applications.
- Deadline
- For current applications and renewals.
- Fee
- No separate fee for correcting the threshold; CPA costs depend on the current rule.
- Responsible party
- Virginia Department of Taxation; applicant or certificate holder
- Frequency
- Continuous.
- How to comply
- Use the current $1.5 million discretionary audit threshold and remove the older $1 million amount from operational guidance.
- Official form or portal
- Current statute, Nonprofit Online instructions, and Form NP-1; superseded Virginia Tax material retained only for conflict history.
Applies to: Researchers comparing older Virginia Tax rulings with current law.
- Older official rulings or instructions remain historical and do not override the amended current statute.
- Using the superseded threshold can impose unnecessary audit cost or produce inconsistent eligibility decisions.
Last verified: 2026-07-26
Official sources: Virginia Department of Taxation and 2 more
View official sources (3)
Certificates last no fewer than five and no more than seven years. Reapply through Nonprofit Online or NP-1 and demonstrate continued eligibility; Virginia Tax may notify the organization up to 120 days before expiration.
- Deadline
- Before the certificate expiration date; notice may arrive up to 120 days before expiration.
- Fee
- No renewal filing fee; private accounting costs may apply.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Certificate holder; Virginia Department of Taxation
- Frequency
- Every five to seven years.
- How to comply
- Submit the renewal through Nonprofit Online with updated eligibility records before the certificate expires; use the advance notice when received.
- Official form or portal
- Nonprofit Online renewal submission, expiring exemption certificate, current organizational and financial records.
Applies to: A nonprofit holding a Virginia exemption certificate.
- Virginia Tax may send notice up to 120 days before expiration, but the organization remains responsible for the certificate date.
- After expiration, purchases are not supported by a valid certificate and may be taxed until renewal is approved.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
The exempt organization must be the purchaser, pay the vendor directly, and use the property or service for its exempt purpose. Keep invoices and certificate records.
- Deadline
- At each purchase.
- Fee
- No filing fee for using a valid certificate.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Certificate holder; purchasing personnel; vendor; Virginia Department of Taxation
- Frequency
- Each purchase.
- How to comply
- Give the valid certificate to the vendor and ensure the organization makes and pays for the purchase directly for its exempt purpose.
- Official form or portal
- Virginia nonprofit exemption certificate, purchase order, vendor invoice, payment record, and exempt-purpose documentation.
Applies to: A nonprofit making purchases under its exemption certificate.
- Purchases for individuals, unrelated activities, contractors, or other entities are not exempt merely because the nonprofit benefits.
- Improper certificate use or later taxable use can lead to sales or use tax, interest, penalties, and certificate revocation.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Contractors are generally the users or consumers of their tools, equipment, and construction materials and cannot use the nonprofit's certificate as though they were the exempt purchaser.
- Deadline
- At contractor procurement.
- Fee
- No filing fee; contractor purchases are generally taxable unless another exemption applies.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Nonprofit organization; contractor; vendor; Virginia Department of Taxation
- Frequency
- Each purchase.
- How to comply
- Require contractors to pay tax on their tools, equipment, and materials unless a separate statute and transaction structure clearly support exemption.
- Official form or portal
- Construction contract, contractor invoices, purchase orders, and transaction-specific exemption documentation.
Applies to: A contractor performing work for an exempt nonprofit.
- The nonprofit’s direct-purchase exemption does not automatically pass through to an independent contractor.
- Improper use of the nonprofit certificate by a contractor can produce tax assessment, interest, penalties, and certificate misuse consequences.
Last verified: 2026-07-26
Official sources: Virginia Department of Taxation and 1 more
View official sources (2)
Follow Virginia Tax's direct-payment and category-specific rules. The general certificate does not create a blanket exemption for every employee purchase, accommodation, meal, or motor vehicle transaction.
- Deadline
- Before the transaction.
- Fee
- No filing fee; transaction tax depends on the purchase.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Certificate holder; employee or traveler; vendor; Virginia Department of Taxation
- Frequency
- Each transaction.
- How to comply
- Review who contracts, who pays, and the type and use of each meal, lodging, reimbursement, or motor-vehicle transaction before claiming exemption.
- Official form or portal
- Exemption certificate, employee reimbursement policy, receipts, lodging or meal invoice, motor-vehicle documents, and payment records.
Applies to: An exempt nonprofit paying travel, meals, lodging, reimbursed purchases, or vehicle costs.
- Employee reimbursement, meals, lodging, and motor vehicles have transaction-specific limits and should not be treated as universally exempt.
- A transaction outside the certificate rules can be assessed sales or use tax, interest, and penalties.
Last verified: 2026-07-26
Official sources: Virginia Department of Taxation and 1 more
View official sources (2)
Use Form ST-13A for qualifying direct purchases used in religious worship or related statutory purposes. Church exemption remains separate from the general § 58.1-609.11 certificate.
- Deadline
- Give the certificate to the vendor at purchase.
- Fee
- No filing fee.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Qualifying church; Virginia Department of Taxation; vendor
- Frequency
- Each vendor/transaction as required.
- How to comply
- Complete Form ST-13A and give it to the vendor for a qualifying direct church purchase, retaining the certificate and invoice.
- Official form or portal
- Form ST-13A — Certificate of Exemption for a Church; purchase records.
Applies to: A church or religious body fitting the self-executing church exemption.
- ST-13A is a church purchase certificate, not the general Nonprofit Online certificate and not a property-tax exemption.
- Use outside the statutory church conditions can result in tax, interest, penalties, and disallowance of the exemption.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Sales-tax exemption on purchases does not automatically exempt the organization's sales. Register online, collect tax, file returns, and remit unless a specific sales exemption applies.
- Deadline
- Before taxable sales.
- Fee
- No registration fee; sales tax collected and return obligations depend on taxable sales.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Nonprofit seller; Virginia Department of Taxation
- Frequency
- Initial; recurring returns.
- How to comply
- Register as a dealer before making regular taxable sales, collect the applicable tax, file returns, and remit through the Virginia Tax account.
- Official form or portal
- Virginia Tax dealer registration, sales-tax account, returns, exemption and resale certificates, and sales records.
Applies to: A nonprofit regularly selling taxable tangible personal property or taxable services.
- A nonprofit purchase certificate does not exempt the organization’s sales; occasional-sale and specific nonprofit sale exemptions must be tested separately.
- Unregistered taxable sales can produce tax assessment, interest, penalties, collection, and account corrections.
Last verified: 2026-07-26
Official sources: Virginia Department of Taxation and 3 more
View official sources (4)
The general occasional-sale rule applies only within the statutory/regulatory limits, including three or fewer separate occasions, and does not cover sales at fairs, flea markets, festivals, or carnivals merely because they are infrequent.
- Deadline
- Before each event and before deciding not to register.
- Fee
- No filing fee for the exemption analysis; dealer registration and tax apply when the exception fails.
- Responsible party
- Nonprofit seller; Virginia Department of Taxation
- Frequency
- Per calendar-year sales pattern.
- How to comply
- Count separate sale occasions and verify that no more than three occur and that the event is not within a statutory exclusion before relying on the general occasional-sale rule.
- Official form or portal
- Event calendar, sales records, contracts, and dealer registration or returns when required.
Applies to: A nonprofit making isolated sales outside its regular business.
- Three or fewer separate occasions, and outside the excluded events.
- The public official summary does not consolidate every fact that defines one separate occasion; case-specific confirmation may be needed.
- A fourth occasion or an excluded fair, flea market, festival, or carnival can make the sales taxable and require dealer registration, collection, and returns.
Verification in progress: The public summary does not consolidate every definition of a separate occasion. Apply the exact current statute and regulation to the event facts; do not combine this rule with the nonprofit food-event rule.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia Department of Taxation and 1 more
View official sources (2)
Sales of food, prepared food or meals, and tickets to events including food are exempt when they occur on fewer than 24 occasions in a calendar year. That means 23 or fewer occasions. The state-specific brief's 'fewer than 23' premise is incorrect under the current statute.
- Deadline
- Track each occasion during the calendar year.
- Fee
- No filing fee for the exemption; tax and dealer obligations apply outside it.
- Responsible party
- Qualifying nonprofit seller; Virginia Department of Taxation
- Frequency
- Per calendar year.
- How to comply
- Track each qualifying occasion and use the exemption only when the organization conducts fewer than 24 occasions during the calendar year.
- Official form or portal
- Calendar of food, prepared-meal, and event-ticket sales, sales records, and organizational eligibility evidence.
Applies to: An organization eligible for nonprofit purchase exemption and otherwise meeting the special sales exemption.
- Fewer than 24 occasions, equivalent to a maximum of 23 occasions.
- Fewer than 24 means no more than 23 occasions; the rule is separate from charitable gaming and the general three-occasion test.
- A 24th occasion falls outside this exemption and can require dealer registration, tax collection, and returns.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
The special nonprofit food/meal/ticket rule and the general occasional-sale rule have different eligibility, covered items, occasion limits, and event exclusions. Do not merge them.
- Deadline
- Before each sale or event.
- Fee
- No separate fee for distinguishing the two exemptions.
- Responsible party
- Nonprofit seller; Virginia Department of Taxation
- Frequency
- Per event.
- How to comply
- Classify each sale under the correct statutory rule and maintain a separate count for the applicable exemption.
- Official form or portal
- Event calendar and sales records supporting either the three-occasion rule or the nonprofit fewer-than-24 rule.
Applies to: A nonprofit comparing occasional-sale exemptions.
- No more than 23 qualifying nonprofit food or event occasions is not the same as three or fewer general occasional sales.
- Combining the two counts can result in unsupported tax-free sales or unnecessary dealer registration.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Determine whether the item or charge is taxable, whether the organization is a dealer, and whether a specific exemption applies. Charity registration and fundraising purpose do not by themselves exempt the sale.
- Deadline
- Before sale.
- Fee
- Tax and local fee treatment depends on the transaction; no universal exemption confirmed.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Nonprofit seller; Virginia Department of Taxation; applicable locality for meals or admissions tax
- Frequency
- Each sales program.
- How to comply
- Classify the item or service, selling channel, frequency, and local tax before the sale; register and collect when no exemption applies.
- Official form or portal
- Dealer registration, sales and event records, auction or online platform statements, admission receipts, and local meals or admissions filings.
Applies to: A nonprofit selling property, admissions, auction items, or online merchandise.
- The result can differ for tangible goods, services, admissions, digital items, auctions, raffles, and bundled benefits.
- An incorrect classification can produce State or local tax, interest, penalties, and amended returns.
Verification in progress: Application to a particular admission, service, digital item, or auction bundle. Classify each sales stream; no universal nonprofit fundraising-sale exemption applies.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia Department of Taxation and 2 more
View official sources (3)
Property Tax and Local Systems
Applies when the organization owns or uses real or personal property, or operates in a locality with its own registrations and taxes. Property-tax exemption is local, property-specific, and depends on ownership and actual use. The named localities are bounded examples only and are not statewide procedures.
Virginia permits local registration or licensing consistent with the model framework. Keep local permits separate from State registration and apply the statutory local fee ceiling.
- Deadline
- Before local solicitation under the ordinance.
- Fee
- Local fee varies but may not exceed the statutory $10 ceiling for the covered local solicitation license.
- Filing agency
- Applicable county, city, or town commissioner of the revenue, assessor, treasurer, or governing body
- Responsible party
- Applicable Virginia county, city, or town licensing office; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and as locally required.
- How to comply
- Check the ordinance and filing channel for every locality where solicitation will occur, submit the local application when required, and retain the license or exemption.
- Official form or portal
- Applicable local charitable-solicitation license or exemption application; State Form 100 when the five-locality exemption is used.
Applies to: A charity soliciting in a Virginia city or county with an adopted ordinance.
- Not every locality uses the authority, and the current filing channel and enforcement practice vary.
- Soliciting without a locally required license can lead to local enforcement even when State registration or exemption is current.
Verification in progress: Which localities currently enforce an ordinance and their current filing channels. Local licensing varies; check each locality and do not infer one city's procedure statewide.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Determine whether property is exempt by constitutional/statutory classification or by local designation. Federal or State nonprofit status alone is not enough.
- Deadline
- Before the locality's application deadline and before relying on exemption.
- Fee
- Local fee varies; no universal State application fee.
- Filing agency
- Applicable county, city, or town commissioner of the revenue, assessor, treasurer, or governing body
- Responsible party
- Applicable county, city, or town commissioner of the revenue or assessor and local governing body
- Frequency
- Initial and continuing.
- How to comply
- Identify whether the claim is based on constitutional classification, statutory classification, or local designation, then apply through the locality’s procedure.
- Official form or portal
- Applicable local real- or personal-property exemption application, constitutional and statutory eligibility records, and any ordinance or designation petition.
Applies to: A nonprofit owning or using real or personal property in Virginia.
- Federal § 501(c)(3) status, SCC incorporation, and a Virginia sales-tax certificate do not create local property-tax exemption.
- Property remains taxable unless the owner and use satisfy the governing exemption and the locality recognizes the claim.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Meet the ownership and use language applicable to religious, charitable, patriotic, historical, benevolent, cultural, park, playground, or other qualifying property. Organizational purpose without qualifying property use is insufficient.
- Deadline
- As of the locality's assessment date and continuously.
- Fee
- Local fee varies.
- Filing agency
- Applicable county, city, or town commissioner of the revenue, assessor, treasurer, or governing body
- Responsible party
- Property owner; applicable local commissioner of the revenue or assessor
- Frequency
- Continuous.
- How to comply
- Document qualifying ownership and actual exempt use for each parcel or item of personal property and submit the locality’s application.
- Official form or portal
- Local exemption application, deed or lease, property-use schedule, floor plan, financial and organizational records.
Applies to: A nonprofit claiming classification exemption.
- Purpose stated in the articles is not enough; actual use and any profit or private-benefit restrictions matter.
- Nonqualifying ownership or use can cause denial, partial assessment, or revocation of an existing exemption.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Apply to the county, city, or town for an ordinance-based exemption. The governing body must use the statutory public process and make required findings; approval is not automatic.
- Deadline
- By the locality's designation-application deadline.
- Fee
- Local application, hearing, and ordinance costs vary.
- Responsible party
- Applicant organization; applicable county, city, or town governing body and tax administrator
- Frequency
- Initial and as locally required.
- How to comply
- For a post-2003 claim not covered by an existing classification, petition the locality and complete the ordinance and hearing process required under local rules.
- Official form or portal
- Local designation petition or application, public-hearing materials, ordinance, and property records.
Applies to: A nonprofit seeking exemption by designation after January 1, 2003.
- A designation applies only to the organization and property described and can be conditioned or revoked.
- Without an adopted designation ordinance, the property remains taxable under the ordinary assessment.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Verify the exact enabling act, property, owner, use, and continuing conditions. A historical exemption is not transferable to different property or use without authority, and local revocation provisions may apply.
- Deadline
- At ownership/use change and reassessment.
- Fee
- No universal fee; local revocation proceedings and filings vary.
- Responsible party
- Exempt property owner; applicable local tax administrator and governing body
- Frequency
- Continuous.
- How to comply
- Retain the historical exemption instrument and continue to document qualifying use; respond to any local review or revocation proceeding.
- Official form or portal
- Pre-2003 designation record, current use and ownership evidence, local notice, hearing, and revocation ordinance if applicable.
Applies to: Property exempt by a pre-2003 act or designation.
- Historical designation does not immunize the property from later review or statutory revocation authority.
- A material change in ownership or use can lead to revocation and return of the property to the tax rolls.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Exemption can be denied or limited when property is leased, used for profit, vacant without qualifying prospective use, under construction, or partly used by another person. Provide use and lease records to the locality.
- Deadline
- Before application and whenever use changes.
- Fee
- Local fee varies; valuation and professional costs may vary.
- Responsible party
- Property owner; applicable local commissioner of the revenue or assessor
- Frequency
- Continuous and local reporting.
- How to comply
- Allocate each portion and period of use, disclose leases or third-party operations, and request partial or prospective treatment only when the locality’s rules permit it.
- Official form or portal
- Local application, lease, construction plan, occupancy evidence, use allocation, income and expense records, and parcel map.
Applies to: A nonprofit property with nonexempt, leased, developing, vacant, or shared use.
- Vacancy, construction, mixed use, leasehold arrangements, and third-party use do not produce one statewide result.
- Nonqualifying or commercial portions can be assessed even when another part of the property is exempt.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Local applications and statutory categories may differ for real estate, personal property, and vehicles. Do not assume approval for one class covers all property.
- Deadline
- By each local filing deadline.
- Fee
- Local fee varies.
- Filing agency
- Applicable county, city, or town commissioner of the revenue, assessor, treasurer, or governing body
- Responsible party
- Property owner; applicable local commissioner of the revenue or assessor
- Frequency
- Initial and as locally required.
- How to comply
- File the application or schedule assigned to each property class and supply the records requested for that class.
- Official form or portal
- Separate local real-property and personal-property exemption applications or schedules, as required.
Applies to: A nonprofit owning land/buildings, business tangible personal property, or vehicles.
- Some localities combine or annually certify categories; others require separate filings and deadlines.
- Approval for real property does not automatically exempt vehicles, equipment, furniture, or other personal property, and the reverse is also true.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Richmond's current form requests ownership, use, leases, federal and organizational records and uses a July 1 filing deadline for exemption beginning January 1 of the following year.
- Deadline
- July 1 for requested effect January 1 of the following year under the current form.
- Fee
- Local fee and deadline treatment are stated by Richmond; no statewide amount.
- Responsible party
- Applicant organization; City of Richmond Department of Finance, Assessor of Real Estate or Commissioner of the Revenue as applicable
- Frequency
- Initial and as locally required.
- How to comply
- Submit Richmond’s application to the office identified in the current instructions by the local deadline and respond to requests for additional evidence.
- Official form or portal
- City of Richmond charitable or exempt property classification application and required ownership, use, and financial attachments.
Applies to: A nonprofit seeking classification exemption in the City of Richmond.
- This workflow is a Richmond example and must not be generalized to other localities.
- A late or unsupported Richmond application can be denied and the property assessed.
Last verified: 2026-07-26
Official sources: City of Richmond Department of Finance and 1 more
View official sources (2)
File the Fairfax application and document qualifying ownership and use. Property remains taxable until the locality grants exemption; vacant or nonqualifying use can defeat the claim.
- Deadline
- Use the deadline on the current Fairfax application.
- Fee
- Local fee varies or is not universally stated.
- Responsible party
- Applicant organization; Fairfax County Department of Tax Administration
- Frequency
- Initial and change-triggered.
- How to comply
- Use Fairfax County’s application and provide the parcel, ownership, organizational, financial, and actual-use evidence requested for the selected route.
- Official form or portal
- Fairfax County real or personal property tax-exemption application and ownership-and-use attachments.
Applies to: A nonprofit claiming property exemption in Fairfax County.
- The official page does not state one universal deadline for every classification and designation path.
- The County can deny or limit exemption when ownership or use does not meet the applicable classification or designation standard.
Verification in progress: The page does not present one universal deadline for every classification and designation path. Use the current Fairfax form for the filing date and required attachments.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Fairfax County Department of Tax Administration and 1 more
View official sources (2)
Provide current information on uses, leases, rentals, management agreements, daycare or business operations, and third-party occupancy. Exempt ownership can coexist with a taxable leasehold interest.
- Deadline
- By the date in the local verification request.
- Fee
- Local fee varies.
- Responsible party
- Applicant organization; City of Virginia Beach Commissioner of the Revenue and Real Estate Assessor
- Frequency
- As requested.
- How to comply
- Apply through the Virginia Beach office assigned to the property type and document ownership, occupancy, leasehold interests, and actual use.
- Official form or portal
- Virginia Beach exemption application, lease or ownership records, occupancy and use verification, and annual certifications when requested.
Applies to: A tax-exempt property owner or nonprofit in Virginia Beach asked to verify property use.
- Virginia Beach procedures are local and do not establish a statewide filing or renewal rule.
- Unverified or nonqualifying use can result in denial, partial taxation, or removal of exemption.
Last verified: 2026-07-26
Official sources: City of Virginia Beach Real Estate Assessor and 1 more
View official sources (2)
Current Loudoun guidance uses April 1 for designation applications and December 31 for classification applications; designation approval takes effect January 1 of the following year.
- Deadline
- Designation: April 1; classification: December 31 under current guidance.
- Fee
- Local fee varies.
- Responsible party
- Applicant organization; Loudoun County Commissioner of the Revenue and Board of Supervisors when designation is required
- Frequency
- Initial.
- How to comply
- Use the Loudoun route matching statutory classification or local designation and submit it by the deadline assigned to that route.
- Official form or portal
- Loudoun County classification application or designation petition, with property and organizational records.
Applies to: A nonprofit applying in Loudoun County.
- Classification and designation have separate deadlines and decision makers.
- Using the wrong route or missing its deadline can leave the property taxable for the affected period.
Last verified: 2026-07-26
Official sources: Loudoun County Commissioner of the Revenue and 2 more
View official sources (3)
Falls Church requires an application by September 30 and treats designation as a discretionary City Council policy decision effective no sooner than the next January 1.
- Deadline
- September 30 for effect no sooner than January 1 of the subsequent tax year.
- Fee
- Local fee varies.
- Responsible party
- Applicant organization; City of Falls Church Commissioner of the Revenue and City Council when designation is required
- Frequency
- Initial.
- How to comply
- Submit the local application and complete the City Council process if the claim requires designation rather than classification.
- Official form or portal
- Falls Church exemption or designation application, supporting records, hearing materials, and ordinance when required.
Applies to: A nonprofit seeking real-property exemption by designation in the City of Falls Church.
- Falls Church is a bounded smaller-locality example and not a statewide template.
- Without local approval under the applicable route, the property remains taxable.
Last verified: 2026-07-26
Official sources: City of Falls Church Treasurer and 1 more
View official sources (2)
Virginia has no single nonprofit statewide business license that replaces local registration. Localities may require registration, exemption applications, BPOL filings, zoning, occupancy, and tax accounts.
- Deadline
- Before opening or conducting the locally regulated activity.
- Fee
- Local registration or BPOL fee varies; an exemption from tax may not eliminate registration.
- Filing agency
- Applicable county, city, or town commissioner of the revenue, assessor, treasurer, or governing body
- Responsible party
- Nonprofit organization; applicable county, city, or town commissioner of the revenue, finance department, or business-license office
- Frequency
- Initial and annual as local law requires.
- How to comply
- Check the locality for the organization’s address and activities, register or claim exemption through that office, and file any required local gross-receipts statement.
- Official form or portal
- Applicable local business-license or BPOL registration, exemption application, gross-receipts filing, and account record.
Applies to: A nonprofit operating from a Virginia locality or conducting locally licensed business.
- Virginia has no single statewide nonprofit business license; local treatment varies by activity, receipts, and exemption.
- Operating without required local registration can produce local tax assessment, penalties, interest, license denial, or enforcement.
Verification in progress: Local registration, exemption, and fee by address and activity. Check the actual locality; one city's procedure is not statewide.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: City of Richmond Department of Finance and 2 more
View official sources (3)
State sales-tax exemption or a nonprofit occasional-sales rule does not automatically exempt local meals, admissions, or transient-occupancy taxes.
- Deadline
- Before the taxable event or sale.
- Fee
- Local meals and admissions tax rates, registration fees, and penalties vary.
- Filing agency
- Applicable county, city, or town commissioner of the revenue, assessor, treasurer, or governing body
- Responsible party
- Nonprofit seller or event operator; applicable local commissioner of the revenue, treasurer, or finance department
- Frequency
- Per event and recurring returns.
- How to comply
- Check the locality before selling meals or admissions, register when required, collect the local tax unless a local exemption applies, and file local returns.
- Official form or portal
- Applicable locality meals-tax or admissions-tax registration, return, exemption claim, and event records.
Applies to: A nonprofit selling meals, event tickets, admissions, or accommodations.
- Local definitions, rates, filing periods, and nonprofit exemptions vary and must not be generalized from one city or county.
- State sales-tax exemption does not prevent local assessment, interest, penalties, or collection on a taxable meal or admission.
Last verified: 2026-07-26
Official sources: City of Richmond Department of Finance and 2 more
View official sources (3)
Employment and Payroll
Applies when the organization has Virginia workers. Withholding, unemployment insurance, workers' compensation, and wage and safety standards are administered by different agencies and have separate thresholds.
Classify unemployment-covered service under the specific statutory exclusions. Section 60.2-213(B) excludes stated church and church-controlled organization service, ministerial and religious-order service, qualifying rehabilitation or sheltered-work service, work-relief or work-training participants, inmate service, and listed governmental service. Section 60.2-219 and other directly applicable provisions govern additional excluded services, including applicable student-service rules. Do not treat every church worker, minister, student, volunteer, officer, or contractor as automatically excluded.
- Deadline
- Before wage reporting and benefit-charge decisions.
- Fee
- No fee for a classification determination.
- Filing agency
- Virginia Employment Commission (VEC)
- Responsible party
- Nonprofit employer; Virginia Employment Commission
- Frequency
- Each worker and quarter.
- How to comply
- Classify each service under §§ 60.2-213(B), 60.2-219, and any other applicable exclusion, retain the supporting facts, and report covered wages after VEC determines liability.
- Official form or portal
- VEC Form T-FC-27, payroll and service records, worker agreements, student records, and VEC determination.
Applies to: A nonprofit classifying services for unemployment insurance.
- Church, church-controlled, ministerial, religious-order, rehabilitation, work-relief, inmate, student, volunteer, officer, and contractor services are not automatically excluded; each must satisfy the controlling provision.
- Overbroad exclusion can lead to retroactive contributions or reimbursement liability, interest, penalties, and corrected wage reports.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
A covered nonprofit pays unemployment taxes unless it makes a timely election to reimburse the fund for attributable benefits.
- Deadline
- At subjectivity and before an election deadline.
- Fee
- Contributory tax rate and benefit charges vary; no election fee.
- Filing agency
- Virginia Employment Commission (VEC)
- Responsible party
- Covered nonprofit employer; Virginia Employment Commission
- Frequency
- Continuous until changed.
- How to comply
- Use contributory financing after coverage begins unless the organization makes a valid reimbursable election. File quarterly wage reports and pay contributions at the assigned rate.
- Official form or portal
- VEC liability determination, quarterly wage reports, contribution rate notice, and Employer Self Service account.
Applies to: A covered nonprofit employer.
- A valid reimbursable election changes financing but does not eliminate coverage, wage reporting, or benefit liability.
- Unpaid contributions can produce assessments, interest, penalties, liens, and collection.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
A newly subject nonprofit may elect within 30 days after the subjectivity determination. An existing subject nonprofit may elect for a January 1 start within the 30-day period following January 1, while a contributory employer changing basis must file not later than 30 days before the taxable year.
- Deadline
- Newly subject: within 30 days after subjectivity determination; annual January 1 election: within 30 days after January 1; contributory-to-reimbursable change: not later than 30 days before the taxable year.
- Fee
- No election filing fee; security may later be required.
- Filing agency
- Virginia Employment Commission (VEC)
- Responsible party
- Eligible § 501(c)(3) nonprofit employer; Virginia Employment Commission
- Frequency
- Election-based.
- How to comply
- Submit the reimbursement election within 30 days after VEC’s liability determination or other applicable statutory trigger and retain VEC’s acceptance.
- Official form or portal
- VEC reimbursable-financing election or notice and proof of federal exemption.
Applies to: A nonprofit choosing payments in lieu of unemployment taxes.
- The election does not remove quarterly wage reporting or the duty to reimburse benefit charges.
- A late election leaves the employer on contributory financing for the applicable period.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
The election continues until timely terminated; a contributory employer switching to reimbursable status cannot terminate for the election year and the next year.
- Deadline
- Termination notice not later than 30 days before the taxable year for which termination first applies.
- Fee
- No separate continuation fee; benefit reimbursements remain due.
- Filing agency
- Virginia Employment Commission (VEC)
- Responsible party
- Reimbursable nonprofit employer; Virginia Employment Commission
- Frequency
- Election-based.
- How to comply
- Maintain reimbursable status for the statutory minimum period and pay benefit charges as billed before requesting a financing change.
- Official form or portal
- VEC reimbursable election acceptance, benefit-charge statements, and any termination or financing-change notice.
Applies to: A nonprofit that elected reimbursable financing.
- The minimum period and change procedure do not eliminate security requirements or wage reporting.
- An early or ineffective attempted change leaves reimbursement obligations in place and can create unpaid benefit charges.
Last verified: 2026-07-26
View official source
Within 30 days after the election becomes effective, file the approved bond or deposit money or securities. Bonds remain in force at least two taxable years and are adjusted as VEC directs.
- Deadline
- Within 30 days after the effective date of the election or adjustment notice.
- Fee
- Private bond cost or cash or securities amount varies according to the VEC requirement.
- Responsible party
- Reimbursable nonprofit employer; Virginia Employment Commission; surety or financial institution
- Frequency
- Initial and adjustment-based.
- How to comply
- Provide the bond, cash, or securities required by VEC within 30 days of the demand and maintain the approved security.
- Official form or portal
- VEC security demand, surety bond, cash deposit, securities pledge, and acceptance record.
Applies to: A reimbursable nonprofit ordered to secure its obligations.
- Security is not automatically required from every reimbursable nonprofit; the VEC determination controls.
- Failure to provide required security can terminate reimbursable treatment or lead to other VEC collection and financing action.
Last verified: 2026-07-26
View official source
Use the Virginia New Hire Reporting Center for workers and covered independent contractors within the current reporting period. Keep worker-classification analysis separate from reporting.
- Deadline
- Within the period stated by the current portal and statute after the hire or covered contractor engagement.
- Fee
- No reporting fee.
- Filing agency
- Virginia New Hire Reporting Center
- Responsible party
- Employer; Virginia New Hire Reporting Center; Virginia Department of Social Services
- Frequency
- Per hire or covered contractor.
- How to comply
- Report each covered new hire and any covered independent contractor through an accepted New Hire Reporting Center method by the applicable deadline.
- Official form or portal
- Virginia New Hire Reporting Center online, electronic, fax, or paper reporting method and payroll records.
Applies to: A Virginia employer making covered hires or contractor engagements.
- The exact 2026 contractor threshold and portal treatment require current workflow confirmation.
- Late or omitted reports can lead to statutory penalties and interfere with child-support and benefit administration.
Verification in progress: Exact 2026 contractor threshold and deadline were not fully visible without the portal workflow. Use the current portal for the exact day count and contractor threshold because operational instructions can change.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official source
Count workers broadly as directed by the Commission; part-time, seasonal, temporary, minors, trainees, working family members, executive officers, and certain subcontractor employees can count.
- Deadline
- Before each coverage determination.
- Fee
- No classification fee; insurance cost depends on the resulting count and payroll.
- Responsible party
- Employer; Virginia Workers’ Compensation Commission
- Frequency
- Continuous.
- How to comply
- Count part-time, seasonal, temporary, minor, family, officer, and subcontractor relationships under VWC rules before deciding whether the employer exceeds two employees.
- Official form or portal
- Payroll roster, contracts, officer records, subcontractor certificates, and VWC coverage analysis.
Applies to: An employer calculating the more-than-two-employee trigger.
- Some officers may reject coverage using Form 16A, and genuine volunteers or independent contractors require fact-specific analysis.
- An incorrect count can leave a covered employer uninsured and subject to direct benefit liability and penalties.
Last verified: 2026-07-26
Official sources: Virginia Workers' Compensation Commission and 2 more
View official sources (3)
File Form 16A as permitted. An officer rejection does not waive the employer's duty to insure other employees or erase the officer from every employee-count analysis.
- Deadline
- Before relying on the rejection.
- Fee
- No State filing fee; insurance premium effects vary.
- Filing agency
- Virginia Workers’ Compensation Commission (VWC)
- Responsible party
- Eligible executive officer; corporation; Virginia Workers’ Compensation Commission; insurer
- Frequency
- Event-triggered.
- How to comply
- Have an eligible executive officer execute Form 16A and submit it through the method required by VWC and the insurer before relying on rejection.
- Official form or portal
- VWC Form 16A — Executive Officer Rejection of Workers’ Compensation Coverage.
Applies to: An eligible executive officer seeking to reject personal coverage.
- Form 16A is limited to eligible executive officers and does not let ordinary employees or volunteers opt out.
- Without an effective rejection, the officer can remain covered and counted under the policy and statute.
Last verified: 2026-07-26
Official sources: Virginia Workers' Compensation Commission and 1 more
View official sources (2)
Post the required Form 1 notice and comply with injury-reporting, claim, medical, and record duties.
- Deadline
- Posting continuously; injury reporting within the applicable statutory period.
- Fee
- No fee for the required notice or injury report; claim and insurance costs vary.
- Filing agency
- Virginia Workers’ Compensation Commission (VWC)
- Responsible party
- Employer; Virginia Workers’ Compensation Commission; insurer; injured employee
- Frequency
- Continuous and per injury.
- How to comply
- Post the required workers’ compensation notice, report covered injuries promptly through the insurer or VWC channel, and preserve claim records.
- Official form or portal
- VWC workplace notice, First Report of Injury, insurer claim forms, and injury log.
Applies to: A covered nonprofit employer.
- Reporting an injury does not concede liability, and federal OSHA logs are a separate duty.
- Missing notice or late injury reporting can produce penalties, delayed benefits, and claim-administration problems.
Last verified: 2026-07-26
Official sources: Virginia Workers' Compensation Commission and 1 more
View official sources (2)
For work performed from January 1 through December 31, 2026, the Virginia minimum wage is $12.77 per hour. Apply federal and State exemptions and higher local or contract requirements where valid.
- Deadline
- Each payday for covered work.
- Fee
- No filing fee; back wages and penalties may apply.
- Filing agency
- Virginia Department of Labor and Industry (DOLI)
- Responsible party
- Employer; Virginia Department of Labor and Industry
- Frequency
- Each pay period.
- How to comply
- Pay at least the current Virginia minimum wage to covered employees, maintain the required records, and apply an exemption only when its elements are documented.
- Official form or portal
- Payroll and time records, wage notices, and DOLI complaint or investigation records.
Applies to: A nonprofit employer with covered employees.
- Federal and Virginia exemptions can differ, and nonprofit status alone is not an exemption.
- Underpayment can result in back wages, liquidated damages, civil penalties, attorney fees, and enforcement.
Last verified: 2026-07-26
Official sources: Virginia Department of Labor and Industry and 1 more
View official sources (2)
Nonprofit status does not generally excuse wage payment, overtime, leave, classification, anti-retaliation, VOSH, and posting obligations. Screen the actual workforce and activity.
- Deadline
- Continuously and each pay period.
- Fee
- No general registration fee; wages, penalties, and compliance costs vary.
- Filing agency
- Virginia Department of Labor and Industry (DOLI)
- Responsible party
- Employer; Virginia Department of Labor and Industry; applicable federal agency for federal overlap
- Frequency
- Continuous.
- How to comply
- Maintain systems for wage payment, overtime, applicable leave, workplace safety, and required notices, and respond through the DOLI process when inspected or charged.
- Official form or portal
- Payroll and time records, wage-payment records, leave and safety policies, required workplace notices, and DOLI inspection or complaint records.
Applies to: A nonprofit with employees.
- Coverage, exemptions, and remedies differ by statute; this fact does not create a universal State leave entitlement for every employer.
- Violations can result in back wages, civil penalties, safety citations, corrective orders, and private claims.
Last verified: 2026-07-26
Official sources: Virginia Department of Labor and Industry and 2 more
View official sources (3)
Use DOLI's current youth-employment rules for certificates, hours, breaks, and prohibited work. Calling a minor a volunteer does not resolve whether employment law applies.
- Deadline
- Before the minor begins covered work and continuously.
- Fee
- No general certificate fee stated; private compliance costs vary.
- Responsible party
- Employer; Virginia Department of Labor and Industry
- Frequency
- Per minor.
- How to comply
- Obtain any required youth employment certificate, limit hours, and keep minors out of prohibited occupations before scheduling the work.
- Official form or portal
- Youth employment certificate or age documentation when required, work schedule, occupation analysis, and payroll records.
Applies to: A nonprofit employing minors.
- Age, school status, occupation, and parental or school approvals can change the rule.
- Illegal hours or hazardous assignments can produce civil penalties, work restrictions, and other enforcement.
Last verified: 2026-07-26
Official sources: Virginia Department of Labor and Industry and 1 more
View official sources (2)
File final withholding and unemployment reports, mark accounts final, pay balances, preserve payroll records, and cancel or adjust workers' compensation coverage after exposure ends.
- Deadline
- With the final payroll period and before account closure.
- Fee
- No universal closure fee; final tax, benefit, premium, and penalty balances remain due.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Employer; Virginia Department of Taxation; Virginia Employment Commission; Virginia Workers’ Compensation Commission and insurer
- Frequency
- One time per closure.
- How to comply
- File final withholding returns, close the Virginia Tax and VEC accounts through their current workflows, pay outstanding balances, and coordinate workers’ compensation cancellation only after payroll and coverage end.
- Official form or portal
- Virginia Tax account closure and final returns; VEC final wage report and account closure; insurer cancellation and VWC records.
Applies to: An organization ceasing Virginia employment.
- The exact portal sequence depends on account type and final quarter; corporate dissolution does not perform these closures.
- Leaving accounts open can generate estimated returns, notices, assessments, benefit charges, or insurance premiums after operations cease.
Verification in progress: Exact portal sequence depends on account type and final quarter. Each agency requires its own final filing; no single dissolution filing closes all employer accounts.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia Department of Taxation and 2 more
View official sources (3)
Charitable Gaming
Applies when the organization conducts raffles, bingo, or other charitable gaming. Eligibility, qualification, permits, registration, and electronic authorization are separate steps, and gaming is separate from charitable-solicitation registration.
Meet the organizational, purpose, existence, use-of-proceeds, and other eligibility rules before relying on a permit, registration, or exception.
- Deadline
- Before gaming.
- Fee
- Permit or registration fee depends on the gaming route; no fee attaches merely to the eligibility analysis.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Applicant organization; Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs
- Frequency
- Initial and continuous.
- How to comply
- Document the organization’s statutory type, existence period, charitable purpose, and intended use of proceeds, then apply through the VDACS route assigned to the proposed gaming activity.
- Official form or portal
- Organizational documents, IRS or purpose evidence, existence and activity records, and the applicable VDACS charitable-gaming qualification, registration, or permit application.
Applies to: An organization planning a raffle, bingo, pull tabs, instant bingo, network bingo, poker tournament, or electronic gaming.
- Eligibility does not by itself authorize a game; the $40,000 raffle route, seven-day registration route, permit, and electronic-gaming authorization have separate conditions.
- An ineligible organization cannot obtain or retain the needed permit or registration. Conducting gaming without authority can lead to denial, suspension, revocation, a stop order, and enforcement.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Within the statutory conditions, the organization may conduct raffles without notifying the Department and without the raffle regulations. Exactly $40,000 remains within the expected-receipts boundary; other gaming is not covered.
- Deadline
- Before the raffle and throughout the twelve-month period.
- Fee
- Registration or filing fee, if any, is the amount stated in the current small-raffle workflow; no universal permit fee applies solely because expected receipts are $40,000 or less.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Qualifying organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Rolling/annual activity tracking.
- How to comply
- Estimate expected raffle gross receipts, confirm the organization and raffle satisfy the small-raffle conditions, and complete the current VDACS registration or recordkeeping step before sales begin.
- Official form or portal
- Current VDACS small-raffle registration or exemption record, raffle rules, tickets, prize and receipt records.
Applies to: A qualified organization conducting raffles and expecting no more than $40,000 in gross receipts during a twelve-month period.
- Expected raffle gross receipts are $40,000 or less in any twelve-month period.
- The threshold concerns expected raffle gross receipts and is not a universal exemption for bingo, electronic gaming, or other games.
- A raffle outside the $40,000-or-less conditions can require a permit; unauthorized conduct can be stopped and sanctioned.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
If expected gross receipts are $40,000 or less and gaming occurs on no more than seven days in a calendar year, use the statutory registration path rather than assuming no regulation.
- Deadline
- Before conducting the gaming.
- Fee
- Current registration fee and payment workflow require confirmation.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Qualifying organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and activity-based.
- How to comply
- Before gaming begins, submit the current registration and document both projected gross receipts and the number of gaming days.
- Official form or portal
- Current VDACS registration for gaming expected at $40,000 or less and conducted on no more than seven days; supporting schedule and projected receipts.
Applies to: A qualified organization conducting gaming other than only the small-raffle category.
- Expected gross receipts are $40,000 or less.
- Gaming is conducted on no more than seven days per calendar year.
- This route is separate from the small-raffle rule and from full charitable-gaming permits; the current form number and payment workflow remain unresolved.
- If either the receipt limit or seven-day condition is not met, the organization can need a permit and can face enforcement for unauthorized gaming.
Verification in progress: Current registration form number and payment workflow. Confirm the current registration form and fee with VDACS because the public page emphasizes eligibility but the exact authenticated/paper filing route may change.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Submit a complete permit application and supporting eligibility, financial, officer, location, and game information. Allow the current processing period before the planned event.
- Deadline
- Before gaming; VDACS asks for a complete application at least 45 days before the planned start.
- Fee
- Current permit fee depends on the game and statutory fee schedule.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Applicant organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial and renewal.
- How to comply
- Submit the permit application and attachments through the current VDACS channel before conducting gaming that is not covered by a valid registration or exception.
- Official form or portal
- VDACS charitable-gaming permit application, organizational eligibility evidence, game schedule, financial information, and payment.
Applies to: An organization outside the small-raffle and limited-registration paths.
- A permit does not replace electronic-gaming authorization, supplier registration, or financial reporting.
- Gaming without a required permit can be ordered stopped and can lead to denial, suspension, revocation, civil penalties, or criminal enforcement.
Last verified: 2026-07-26
View official sources (3)
Electronic-gaming authorization is additional to the ordinary organization permit and carries a separate $200 fee.
- Deadline
- Before electronic gaming.
- Fee
- $200 separate electronic-gaming authorization fee.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Organization using electronic gaming; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Initial/renewal as required.
- How to comply
- Apply for electronic-gaming authorization and pay $200 in addition to any organization permit or registration required for the underlying gaming activity.
- Official form or portal
- VDACS electronic-gaming authorization application and payment record.
Applies to: A permitted organization seeking authorization to conduct electronic gaming.
- The $200 charge is separate from annual or quarterly percentage fees and supplier or manufacturer obligations.
- Operating electronic gaming without the separate authorization can result in a stop order, sanctions, or permit action.
Last verified: 2026-07-26
View official sources (3)
Apply the exact statutory and VDACS fee exception; do not convert it into an exemption from all permit, conduct, or reporting duties.
- Deadline
- With the permit application.
- Fee
- Permit fee reduced or omitted only when the exact current statutory exception applies.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Qualifying volunteer fire or rescue organization or low-receipt bingo organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Each application.
- How to comply
- Claim the fee exception in the permit application and attach evidence of the qualifying organizational status or receipt level.
- Official form or portal
- Permit application, volunteer fire or rescue status evidence, bingo gross-receipt records, and VDACS determination.
Applies to: A qualifying volunteer fire department, rescue squad, or organization expecting less than the stated bingo receipts.
- The exception affects the permit fee only; eligibility, reporting, use-of-proceeds, and other gaming duties continue.
- An unsupported fee exception leaves the application underpaid and incomplete.
Last verified: 2026-07-26
View official sources (2)
Deposit, account for, and use proceeds only as authorized. Apply minimum use-of-proceeds percentages and distinguish gross receipts from adjusted gross receipts for electronic gaming.
- Deadline
- Continuously and by reporting periods.
- Fee
- No separate fee for the use-of-proceeds rule; disallowed expenditures can be recoverable.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Permitted or registered gaming organization; board and gaming officers; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous.
- How to comply
- Pay only lawful gaming expenses and transfer net proceeds to the permitted charitable purposes, documenting each disbursement.
- Official form or portal
- Gaming budget, invoices, disbursement approvals, charitable-use ledger, and annual or quarterly reports.
Applies to: A permitted or registered gaming organization.
- The rule does not permit ordinary operating or insider payments merely because gaming generated the funds.
- Improper expenses or private distributions can be disallowed and can lead to repayment, permit sanctions, or enforcement.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Use the required bank account and retain game, ticket, inventory, prize, worker, disbursement, and deposit records for the regulatory period.
- Deadline
- From receipt through the required retention period.
- Fee
- No State filing fee for maintaining the account; private bank and accounting costs vary.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Gaming organization; treasurer or gaming manager; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Continuous.
- How to comply
- Maintain the dedicated account and required financial records, deposit receipts promptly, and reconcile the account to each report.
- Official form or portal
- Separate charitable-gaming bank account, deposit records, checks, reconciliations, invoices, and game ledgers.
Applies to: An organization receiving or spending gaming funds.
- Charity operating accounts and gaming accounts must be kept separate as the regulations require.
- Commingling or inadequate records can lead to disallowed expenses, audit findings, percentage-fee adjustments, and permit sanctions.
Last verified: 2026-07-26
Official sources: Virginia Administrative Code and 1 more
View official sources (2)
Purchase or lease gaming equipment and supplies only through authorized channels and use certified or trained personnel when required. Preserve volunteer/member participation rules.
- Deadline
- Before purchase, service, or work.
- Fee
- Supplier and worker registration or certification fees depend on the role.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Gaming organization; registered suppliers; gaming managers, callers, and workers; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per supplier/person.
- How to comply
- Use only approved or registered suppliers and eligible personnel, verify credentials before the event, and retain the required records.
- Official form or portal
- Supplier registration, purchase invoices, worker and manager records, caller certification, and event staffing records.
Applies to: An organization buying gaming supplies or using paid managers/callers.
- Volunteer, member-participation, compensation, and role-specific rules differ by game and person.
- Use of an unregistered supplier or ineligible worker can result in disallowed equipment or expenses and permit or registration sanctions.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
File the annual financial report for the preceding calendar year by March 15 and pay the applicable audit and administration fee.
- Deadline
- March 15 following the calendar year.
- Fee
- Applicable 0.5-percent audit and administration fee plus the separate additional 0.25-percent fee where required.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Gaming organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Annual.
- How to comply
- File Form 101 or the current online annual report by March 15 for the preceding calendar year, include the required financial data, and pay the applicable percentage fees. Continue filing while gaming funds remain.
- Official form or portal
- VDACS Charitable Gaming Form 101 — Annual Report; current online financial-reporting workflow when available.
Applies to: A permitted or otherwise reporting charitable gaming organization.
- The annual report is separate from quarterly Form 102 or Form 102EZ and from the organization’s solicitation renewal.
- A late report is subject to $25 per day and can support permit revocation; unpaid percentage fees remain due.
Last verified: 2026-07-26
View official sources (2)
File reports for the applicable quarters by June 1, September 1, December 1, and March 1 and pay projected or actual fees as required.
- Deadline
- June 1, September 1, December 1, and March 1.
- Fee
- Percentage fee due with each report as applicable; no separate fixed report fee stated.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Gaming organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Quarterly.
- How to comply
- File the applicable quarterly report for each period by June 1, September 1, December 1, and March 1 and pay the amount due.
- Official form or portal
- VDACS Charitable Gaming Form 102 — Quarterly Report; Form 102EZ when eligible; current online reporting workflow.
Applies to: An organization subject to quarterly gaming reporting.
- Quarterly reports do not replace the March 15 annual Form 101.
- A late quarterly report is subject to $25 per day and can lead to permit sanctions or revocation.
Last verified: 2026-07-26
View official sources (2)
Calculate the 0.5-percent fee and the additional 0.25-percent fee as separate components on the correct receipt base. Do not publish a legacy 1.375-percent rate.
- Deadline
- With each required gaming financial report.
- Fee
- 0.5 percent audit and administration fee, plus a separate additional 0.25 percent where the rule applies.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Gaming organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Quarterly/annual as applicable.
- How to comply
- Calculate each percentage separately on the statutory base and remit the total with the corresponding report.
- Official form or portal
- Form 101 or Form 102 fee worksheet, payment record, and receipts classification.
Applies to: An organization calculating gaming audit and administration charges.
- The two percentages must not be collapsed into a single unexplained 0.75-percent rule because applicability and base can differ.
- Underpayment can produce assessment, collection, report delinquency, and permit action.
Last verified: 2026-07-26
View official sources (3)
Apply the defined receipt base to each game type. Do not substitute net proceeds, charity contributions, or sales-tax gross revenue.
- Deadline
- With each report.
- Fee
- Percentage fees depend on the correct statutory receipt base.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Gaming organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Quarterly and annual.
- How to comply
- Classify nonelectronic gaming by gross receipts and electronic gaming by adjusted gross receipts where the statute or form directs, then use the correct base on the report.
- Official form or portal
- Gaming receipts ledger, electronic system settlement reports, Form 101 or Form 102 calculations, and supporting bank records.
Applies to: An organization calculating gaming reports and fees.
- Gross receipts, adjusted gross receipts, net proceeds, and charity gross contributions are different metrics.
- Using the wrong base can cause underpayment, overpayment, audit adjustment, and permit sanctions.
Last verified: 2026-07-26
View official sources (3)
Submit the extension request before the due date and pay the projected audit and administration fee. An extension to file does not automatically extend payment.
- Deadline
- Before the original report due date.
- Fee
- No extension-request fee stated; projected percentage fees remain payable by the original due date.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Gaming organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- As needed.
- How to comply
- Submit the extension request at least 15 calendar days before the report due date and pay the projected fee by the original deadline.
- Official form or portal
- VDACS gaming-report extension request, projected fee calculation, payment, and agency approval.
Applies to: An organization unable to complete a report by its deadline.
- An extension delays the report, not payment of the projected amount.
- An untimely or unapproved request does not prevent the $25-per-day late penalty and possible permit action.
Last verified: 2026-07-26
Official sources: Virginia Administrative Code and 1 more
View official sources (2)
VDACS may assess $25 for each day the required report is late. Continued delinquency can suspend or automatically revoke authority under the current rules.
- Deadline
- Begins after the report due date.
- Fee
- $25 per day.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Delinquent gaming organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Per late report.
- How to comply
- File the missing report promptly and pay the $25 for each day of delinquency as assessed.
- Official form or portal
- Delinquent Form 101, Form 102, or Form 102EZ, VDACS notice, penalty calculation, and payment.
Applies to: An organization filing a gaming financial report late.
- The penalty attaches to late gaming financial reports, not to eligibility or the initial permit application.
- The daily penalty continues until filing and can accompany permit revocation or other enforcement.
Last verified: 2026-07-26
View official sources (2)
Continue required financial reports and restricted-fund accounting until gaming funds are lawfully exhausted or transferred and VDACS closes the account.
- Deadline
- Until no gaming funds remain and closure is accepted.
- Fee
- Applicable percentage fees and report charges continue while reportable funds remain.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Organization that stopped gaming but retains gaming funds; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Quarterly/annual until closure.
- How to comply
- Continue the required reports and fee payments until all gaming funds are lawfully disbursed and VDACS accepts final closure.
- Official form or portal
- Form 101 or Form 102 as directed, final gaming bank statements, disbursement records, and cessation notice.
Applies to: An organization that ceased games but still holds gaming funds or obligations.
- Cessation of play is not the same as exhaustion and lawful disposition of gaming funds.
- Stopping events without closing the financial record can leave reports delinquent and the permit record unresolved.
Last verified: 2026-07-26
Official sources: Virginia Administrative Code and 1 more
View official sources (2)
Lobbying and Political Activity
Applies when the organization lobbies Virginia officials or engages in campaign-finance activity. Virginia lobbying registration, Virginia campaign finance, and the federal § 501(c)(3) restrictions are three separate systems.
File the registration electronically for each principal before lobbying unless an exemption or the outside-Richmond timing rule applies.
- Deadline
- Before lobbying; if all lobbying occurs outside Richmond, within 15 days after first lobbying communication.
- Fee
- Current registration fee applies per lobbyist and principal relationship.
- Filing agency
- Virginia Conflict of Interest and Ethics Advisory Council
- Responsible party
- Lobbyist and lobbyist’s principal; Virginia Conflict of Interest and Ethics Advisory Council
- Frequency
- Annual and per principal.
- How to comply
- Register each lobbyist for each principal through the Ethics Council system before covered lobbying begins and pay the applicable fee.
- Official form or portal
- Virginia Ethics Council online lobbyist registration and principal record; Lobbyist-in-a-Box resources.
Applies to: A person meeting the Virginia lobbyist definition and the nonprofit principal employing or retaining that person.
- Exempt communications and persons must satisfy the statutory exemption; one registration does not cover a different principal.
- Unregistered covered lobbying can lead to civil penalties, delinquency, referral, and restrictions on lobbying activity.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Registration is annual and expires April 30. File the next registration and fee before continuing covered lobbying into the new period.
- Deadline
- Before the next annual lobbying period; current registration expires April 30.
- Fee
- Annual registration fee applies for each renewed lobbyist-principal relationship.
- Filing agency
- Virginia Conflict of Interest and Ethics Advisory Council
- Responsible party
- Registered lobbyist and principal; Virginia Conflict of Interest and Ethics Advisory Council
- Frequency
- Annual.
- How to comply
- Renew the registration for the annual period ending April 30 through the Ethics Council filing system and update principal and contact information.
- Official form or portal
- Virginia Ethics Council annual lobbyist registration or renewal record.
Applies to: A registered lobbyist continuing activity.
- Renewal does not replace the separate annual disclosure report.
- An expired registration leaves later covered lobbying unregistered and subject to enforcement.
Last verified: 2026-07-26
Official sources: Virginia Conflict of Interest and Ethics Advisory Council and 1 more
View official sources (2)
File the annual disclosure electronically and report compensation, expenses, gifts, entertainment, and other required items under the current instructions.
- Deadline
- July 1 for the annual disclosure period under current guidance.
- Fee
- No separate disclosure-report filing fee stated.
- Filing agency
- Virginia Conflict of Interest and Ethics Advisory Council
- Responsible party
- Lobbyist and principal; Virginia Conflict of Interest and Ethics Advisory Council
- Frequency
- Annual.
- How to comply
- File the annual disclosure electronically by the statutory deadline and retain the compensation, expense, gift, and entertainment records supporting it.
- Official form or portal
- Virginia Ethics Council electronic lobbying disclosure report, gift and expense records, and principal certification.
Applies to: A lobbyist and principal with reportable activity.
- Registration and disclosure are separate; reportable gifts and expenses use their own definitions and exclusions.
- Late, incomplete, or inaccurate disclosure can produce civil penalties, correction demands, and referral for enforcement.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Determine whether the communication is lobbying, exempt testimony, member communication, grassroots advocacy, or ordinary issue education. Charity registration does not answer the lobbying question.
- Deadline
- Before covered communications.
- Fee
- No fee when no registration is required; registration fee applies if activity is covered.
- Responsible party
- Potential lobbyist and principal; Virginia Conflict of Interest and Ethics Advisory Council
- Frequency
- Activity-based.
- How to comply
- Classify testimony, member communications, grassroots advocacy, issue education, and direct contacts under the State lobbying definitions before acting.
- Official form or portal
- Activity-classification memorandum, communications and expense records, and Ethics Council registration if the exemption does not apply.
Applies to: A nonprofit communicating with officials, members, or the public about legislation or executive action.
- Charity registration, federal lobbying limits, and Virginia campaign finance do not decide State lobbying status.
- An unsupported exemption can leave covered lobbying unregistered and later disclosure incomplete.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Virginia registration and disclosure answer who must file with the State. Federal tax law separately limits lobbying and permits eligible organizations to elect the § 501(h) expenditure test.
- Deadline
- Before State lobbying and for each federal tax year.
- Fee
- Virginia registration fees apply only when State lobbying registration is triggered; federal election or return costs are separate.
- Responsible party
- Nonprofit organization; Virginia Conflict of Interest and Ethics Advisory Council; Internal Revenue Service for federal interaction
- Frequency
- Annual and activity-based.
- How to comply
- Analyze Virginia lobbyist and principal duties separately from the federal substantial-part or § 501(h) limits and maintain records for both systems.
- Official form or portal
- Virginia lobbyist registration and disclosure records; IRS Form 5768 when the organization elects § 501(h); federal activity records.
Applies to: A federally recognized § 501(c)(3) that lobbies in Virginia.
- A § 501(h) election changes the federal expenditure test but does not register a lobbyist in Virginia.
- Compliance with one system does not prevent State penalties or federal tax consequences under the other.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Federal law prohibits participation or intervention in campaigns for or against candidates. Virginia campaign-finance registration and disclaimer rules are additional, not permission to violate federal tax law.
- Deadline
- Continuously.
- Fee
- No State filing fee merely to comply with the federal prohibition.
- Responsible party
- Board of directors and officers; Internal Revenue Service for federal enforcement; Virginia Department of Elections when State campaign-finance activity occurs
- Frequency
- Continuous.
- How to comply
- Review proposed candidate-related communications and expenditures before release, document neutral educational activity, and stop organizational intervention in candidate campaigns.
- Official form or portal
- Board policy, campaign-activity review, communications archive, and any separate Virginia campaign-finance filing.
Applies to: A Virginia organization recognized under I.R.C. § 501(c)(3).
- Nonpartisan voter education, issue advocacy, and ballot-measure activity require separate analysis and must not be labeled candidate intervention automatically.
- Candidate intervention can jeopardize federal § 501(c)(3) status and lead to federal excise taxes; separate Virginia campaign-finance violations can carry State penalties.
Last verified: 2026-07-26
Official sources: Internal Revenue Service and 1 more
View official sources (2)
Apply PAC registration, reporting, depository, treasurer, disclaimer, and contribution rules separately from lobbying and charitable fundraising.
- Deadline
- Before or promptly upon crossing the PAC trigger stated by current law.
- Fee
- Committee registration and reporting fees or penalties depend on the current committee type and schedule.
- Filing agency
- Virginia Department of Elections
- Responsible party
- Organization or political committee; Virginia Department of Elections
- Frequency
- Initial and recurring reports.
- How to comply
- Register the PAC when the statutory receipt, expenditure, or organizational trigger is met and file the reports assigned to that committee and election cycle.
- Official form or portal
- Virginia Department of Elections political action committee registration and periodic campaign-finance reports.
Applies to: An organization receiving contributions or making expenditures to influence candidate elections in Virginia.
- The exact reporting schedule depends on committee type and election cycle; a § 501(c)(3) generally cannot use its charitable organization to intervene in candidate campaigns.
- Unregistered activity or missed reports can lead to civil penalties, correction demands, and enforcement.
Verification in progress: Exact schedule depends on committee type and election cycle. Use the current Department of Elections PAC summary for the exact trigger and schedule applicable to the committee.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia Department of Elections and 1 more
View official sources (2)
Register when activity exceeds $10,000 for a statewide referendum, $5,000 for a referendum in more than one locality, or $1,000 for a referendum in a single locality.
- Deadline
- Upon exceeding the applicable threshold.
- Fee
- No universal fee; reporting penalties apply when required filings are missed.
- Filing agency
- Virginia Department of Elections
- Responsible party
- Organization or referendum committee; Virginia Department of Elections
- Frequency
- Per referendum.
- How to comply
- Aggregate referendum expenditures and register at the exact statutory threshold, then file the reports assigned to the committee.
- Official form or portal
- Virginia referendum-committee statement of organization and campaign-finance reports.
Applies to: A person or organization accepting contributions or making expenditures for a referendum.
- Contributions or expenditures reach the exact Virginia referendum-committee thresholds.
- Ballot-measure activity is not candidate intervention for federal tax purposes, but federal lobbying limits and Virginia committee rules can still apply.
- Crossing the threshold without registration or reporting can produce civil penalties and corrective filings.
Last verified: 2026-07-26
View official source
Specialized Operations
Applies only to specific regulated activities. Each of these creates a separate approval before a common nonprofit activity, so they are grouped here rather than in the ordinary lifecycle sections above.
Donation of alcohol, nonprofit status, or a fundraising purpose does not eliminate ABC licensing. Select the correct banquet or special-event license and comply with purchase, service, age, hours, and location rules.
- Deadline
- Before the event within the application lead time.
- Fee
- License fee and lead time vary by license type and event structure.
- Filing agency
- Virginia Alcoholic Beverage Control Authority (Virginia ABC)
- Responsible party
- Event organizer; Virginia Alcoholic Beverage Control Authority; premises owner and applicable locality
- Frequency
- Per event or license term.
- How to comply
- Select the license matching alcohol ownership, purchase, service, sale, location, and event structure and submit it to Virginia ABC within the current lead time.
- Official form or portal
- Virginia ABC banquet, special-event, or other applicable license application; premises authorization and event documents.
Applies to: A nonprofit event involving alcoholic beverages.
- Donated alcohol, free admission, or nonprofit status does not automatically eliminate licensing; the exact license and fee remain fact-specific.
- Unlicensed sale, service, or possession can cause denial or revocation, civil or criminal enforcement, seizure, and event interruption.
Verification in progress: Exact license type, fee, and lead time depend on alcohol source, sales, location, and event structure. Use Virginia ABC's current license selector for the event facts and fee.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official source
Apply the local health-district temporary-food rules, permits, exemptions, food-source, sanitation, and inspection requirements separately from sales tax and charitable solicitation.
- Deadline
- Before the event within the local application period.
- Fee
- Temporary food establishment permit fee varies by local health district and event.
- Filing agency
- Virginia Department of Health and local health districts (VDH)
- Responsible party
- Food-event operator; Virginia Department of Health and applicable local health district
- Frequency
- Per event.
- How to comply
- Apply to the local health district before the event, submit the menu and operational plan, and pass any required inspection.
- Official form or portal
- Temporary food establishment permit application, menu, food-source and preparation plan, site plan, and inspection record.
Applies to: A nonprofit preparing or serving food at a temporary event.
- An occasional charitable sale or donated food does not automatically remove food-safety permitting; statutory and local exceptions are fact-specific.
- Operating without required approval can lead to food embargo, closure, civil penalties, or denial of the event permit.
Last verified: 2026-07-26
View official source
Use the Virginia child-care licensing system and do not infer exemption from nonprofit or religious status without a current official determination.
- Deadline
- Before operating the program.
- Fee
- License or inspection fees vary; no universal nonprofit waiver.
- Responsible party
- Child-care program operator; Virginia Department of Education and Virginia Department of Social Services where applicable
- Frequency
- Initial and renewal.
- How to comply
- Obtain a license or written exemption determination before operating the care program and maintain staffing, safety, background-check, and facility compliance.
- Official form or portal
- Child day program license application or exemption determination, background checks, facility and staffing records.
Applies to: A nonprofit operating child care, preschool, day camp, or related supervised care.
- The result depends on program type, ages, hours, setting, sponsorship, and the exact statutory exemption.
- Unlicensed operation can lead to closure, injunction, civil penalties, and other child-safety enforcement.
Last verified: 2026-07-26
View official source
Dissolution and Closure
Closing a Virginia nonprofit is a multi-agency process, not one filing. Authorization, the SCC filings, winding up, claims, charitable assets, and each agency and local closure are separate steps.
File the current SCC dissolution document after authorization. Dissolution begins winding up; it does not instantly close every regulatory account.
- Deadline
- After corporate authorization and before holding the entity out as dissolved.
- Fee
- $10.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Dissolving corporation; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time.
- How to comply
- After authorization, submit Form SCC904 through CIS or the accepted paper channel and pay $10. Retain the SCC acceptance.
- Official form or portal
- Form SCC904 — Articles of Dissolution; CIS or the currently accepted paper filing.
Applies to: A domestic nonstock corporation entering voluntary dissolution.
- Form SCC904 begins dissolution while winding up; Form SCC912 and SCC913 are termination forms for different factual stages.
- Without accepted articles, the corporation has not entered the statutory voluntary-dissolution status and cannot rely on that filing to govern winding up.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Limit activity to collecting and disposing of assets, discharging liabilities, handling claims, preserving records, completing contracts appropriate to winding up, and distributing remaining assets lawfully.
- Deadline
- From dissolution until winding up is complete.
- Fee
- No separate State fee for winding up; filing, court, and professional costs vary.
- Responsible party
- Dissolved corporation acting through its board and officers; creditors; Virginia State Corporation Commission
- Frequency
- Continuous during winding up.
- How to comply
- After dissolution, stop ordinary business except activity appropriate to collect assets, discharge liabilities, preserve property, and complete lawful distributions.
- Official form or portal
- Winding-up resolutions, asset and liability ledger, creditor records, contracts, and final account records.
Applies to: A dissolved corporation.
- The corporation continues for winding up; dissolution does not automatically terminate tax, charity, payroll, gaming, or local accounts.
- Continuing ordinary operations outside statutory winding-up authority can expose transactions and decision makers to challenge.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Follow the current claimant notice, information, rejection, and enforcement periods exactly. A generic letter does not create the statutory bar.
- Deadline
- During winding up within the statutory sequence.
- Fee
- No State filing fee for the notice itself; mailing, publication, and legal costs vary.
- Responsible party
- Dissolved corporation; known claimants; board of directors; Virginia circuit court when disputed
- Frequency
- One dissolution.
- How to comply
- Use the statutory known-claims procedure only after calculating the required notice content, response deadline, rejection action, and suit deadline from the operative law.
- Official form or portal
- Known-claim notice, proof of delivery, claim submission, rejection notice, and litigation calendar.
Applies to: A dissolving corporation seeking to resolve known claims.
- The exact dates depend on the notice and claim history and on whether current or January 1, 2027 law governs.
- A defective notice or bar date may leave the claim enforceable despite the attempted procedure.
Verification in progress: Case-specific notice date, rejected-claim date, and future-law applicability. Calculate each claim deadline from the current or future version applicable to the dissolution; do not publish one date without the notice date.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Apply the exact current or future unknown-claims process, including any publication, filing, security, and court provisions. This is separate from ordinary formation publication.
- Deadline
- During winding up.
- Fee
- Filing, publication, and legal costs vary; no universal amount confirmed.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Dissolved corporation; unknown claimants; Virginia State Corporation Commission or publisher and Virginia circuit court as the operative statute requires
- Frequency
- One dissolution.
- How to comply
- Use the unknown-claims route only when every statutory filing, publication, timing, and security condition is satisfied under the operative version of the Act.
- Official form or portal
- Unknown-claims filing or publication, proof of compliance, claimant records, and any court petition.
Applies to: A dissolving corporation seeking to limit unknown or contingent claims.
- The exact method depends on dissolution date and claim type; current and January 1, 2027 provisions must not be mixed.
- Incomplete compliance may fail to bar an unknown claim and can expose distributed assets to later recovery.
Verification in progress: Exact process depends on dissolution date and claim type. Use counsel and the applicable version of Article 13 before publishing or relying on a claim bar.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly / Virginia Law and 2 more
View official sources (3)
Discharge or provide for liabilities, honor donor restrictions and charitable trusts, and distribute remaining assets under the articles, Virginia law, and federal tax requirements.
- Deadline
- Before final asset distribution.
- Fee
- No separate State distribution fee; private accounting, valuation, and legal costs vary.
- Responsible party
- Board of directors and officers; creditors; recipients of remaining assets; Virginia Attorney General or circuit court when restrictions require
- Frequency
- One dissolution.
- How to comply
- Pay or provide for liabilities, honor donor and trust restrictions, and distribute remaining assets only to recipients authorized by the articles, law, and federal requirements.
- Official form or portal
- Creditor ledger, restricted-fund schedule, gift instruments, payment records, board approvals, and distribution receipts.
Applies to: A dissolving charitable corporation.
- Restricted and charitable property is not available for ordinary distribution merely because corporate dissolution was approved.
- Premature or unauthorized distributions can be recovered from recipients and can create fiduciary, trust, tax, and creditor liability.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 3 more
View official sources (4)
Virginia charitable-asset oversight can require Attorney General participation, court review, or protection of charitable purposes. From January 1, 2027, the new direct charitable-corporation provisions must be included.
- Deadline
- Before the covered transfer, transaction, or final distribution.
- Fee
- No universal Attorney General or court fee confirmed; filing and professional costs vary.
- Responsible party
- Dissolving or transacting charitable corporation; Virginia Attorney General; applicable Virginia circuit court; Virginia State Corporation Commission for the corporate filing
- Frequency
- Event-triggered.
- How to comply
- Identify the charitable assets and restrictions, then obtain the notice, consent, or court relief required for the particular transaction before transferring or distributing those assets.
- Official form or portal
- Restricted-asset schedule, transaction or dissolution plan, Attorney General notice or correspondence, circuit-court petition or order, and SCC filing.
Applies to: A charitable corporation with restricted assets or a covered fundamental transaction.
- The required procedure depends on the asset restrictions and transaction; future charitable-corporation protections begin January 1, 2027.
- A transaction that bypasses required charitable-asset oversight can be enjoined, conditioned, reversed, or subjected to restitution.
Verification in progress: Specific notice, consent, or petition required for the organization's assets and transaction. Restricted-asset and Attorney General involvement is fact-specific; do not state a universal filing when the statute uses transaction-specific rules.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Virginia General Assembly and 3 more
View official sources (4)
Obtain required approvals and file the SCC revocation document before relying on resumed operations.
- Deadline
- Within the statutory revocation period and before final termination.
- Fee
- $10.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Corporation’s board and members when required; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time.
- How to comply
- Authorize revocation within the statutory period and submit Form SCC905 with the required statements and $10 fee.
- Official form or portal
- Form SCC905 — Articles of Revocation of Dissolution; CIS or the currently accepted paper filing.
Applies to: A corporation that validly dissolved but has not completed an irreversible termination.
- Revocation is available only while the statute permits it and before a later termination makes another route necessary.
- An untimely or unauthorized revocation does not restore ordinary operations and can be rejected by the SCC.
Last verified: 2026-07-26
Official sources: Virginia General Assembly / Virginia Law and 1 more
View official sources (2)
Select the current SCC termination form matching whether the corporation commenced business. Do not confuse termination after winding up with automatic termination for delinquency.
- Deadline
- After required winding up or when the before-business conditions are satisfied.
- Fee
- $10.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Corporation that has completed winding up or never began business; Virginia State Corporation Commission, Clerk’s Office
- Frequency
- One time.
- How to comply
- Use SCC912 after business has ceased and winding up is complete, or SCC913 when the corporation never began business and satisfies that form’s conditions. Submit the selected form with $10.
- Official form or portal
- Form SCC912 — Articles of Termination of Corporate Existence after ceasing business; Form SCC913 — Articles of Termination before beginning business; CIS or accepted paper filing.
Applies to: A corporation completing winding up or terminating before commencing business.
- SCC904 dissolution, SCC912 post-business termination, and SCC913 pre-business termination are separate filings with different factual certifications.
- The SCC can reject the wrong termination form, leaving corporate existence and annual obligations unresolved.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 2 more
View official sources (3)
Notify OCRP, stop solicitation, file required final financial and status materials, and resolve professional fundraising campaigns. SCC dissolution does not close the charity file.
- Deadline
- At cessation and dissolution within OCRP's required sequence.
- Fee
- No universal cessation fee confirmed; final annual or other charity fees may remain due.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Dissolving or withdrawing charitable organization; VDACS Office of Charitable and Regulatory Programs
- Frequency
- One time.
- How to comply
- Notify VDACS, submit the final financial and registration materials through the currently accepted Evoke or paper channel, and obtain confirmation that the charity record is closed.
- Official form or portal
- Evoke cessation submission or written cessation notice, final Form 102 materials, final financial statements, and VDACS acknowledgment.
Applies to: A dissolving charity with an OCRP record.
- The current Evoke cessation form and exact final due date remain unresolved; SCC dissolution does not close the VDACS record.
- Without accepted final treatment, the organization can remain subject to renewal, lapse, or enforcement despite corporate dissolution.
Verification in progress: Current Evoke cessation form and exact final due date. Use Evoke or contact OCRP for the current final-filing workflow.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Mark returns final, pay balances, close dealer and employer accounts, cancel sales-tax registration or exemption records as instructed, and preserve records. SCC dissolution does not perform these actions.
- Deadline
- With each agency's final reporting period and before final asset distribution.
- Fee
- No universal closure fee; final tax, interest, penalties, and unemployment charges remain due.
- Filing agency
- Virginia Department of Taxation (Virginia Tax)
- Responsible party
- Dissolving organization; Virginia Department of Taxation; Virginia Employment Commission
- Frequency
- One time per account.
- How to comply
- File each final return, pay balances, cancel dealer and withholding accounts, close the VEC account, and stop using the sales-tax exemption certificate after eligibility or operations end.
- Official form or portal
- Final Virginia income, sales, withholding, and unemployment returns; Virginia Tax and VEC account-closure transactions; exemption-certificate records.
Applies to: A dissolving organization with Virginia Tax or VEC accounts.
- Corporate dissolution does not close tax or unemployment accounts, and one agency’s closure does not close another’s.
- Open accounts can generate estimated returns, assessments, notices, benefit charges, or collection after dissolution.
Last verified: 2026-07-26
Official sources: Virginia Department of Taxation and 3 more
View official sources (4)
Notify VDACS, stop games, submit annual and quarterly reports, pay fees and penalties, dispose of gaming assets lawfully, and continue reporting while gaming funds remain.
- Deadline
- At cessation and through final gaming-fund disposition.
- Fee
- Applicable percentage fees and daily penalties remain due until accepted final reporting.
- Filing agency
- Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs (VDACS OCRP)
- Responsible party
- Organization ending charitable gaming; VDACS Office of Charitable and Regulatory Programs
- Frequency
- Quarterly/annual until closed.
- How to comply
- Continue annual or quarterly gaming reports and fee payments until all gaming funds are lawfully exhausted and VDACS accepts closure.
- Official form or portal
- Final Form 101 or Form 102/102EZ, gaming bank statements, disbursement records, and cessation notice.
Applies to: A dissolving organization with gaming authority, funds, equipment, or reports.
- Dissolution or permit surrender does not eliminate reports while gaming funds remain.
- Stopping games without final reporting can produce $25-per-day penalties, unpaid percentage fees, and permit action.
Last verified: 2026-07-26
Official sources: Virginia Administrative Code and 2 more
View official sources (3)
Notify each locality, close BPOL and business licenses, settle meals/admissions/property accounts, cancel occupancy and event permits, and address leases and utility obligations.
- Deadline
- At cessation under each local rule.
- Fee
- Local closure fees, final taxes, and lease costs vary.
- Filing agency
- Applicable county, city, or town commissioner of the revenue, assessor, treasurer, or governing body
- Responsible party
- Dissolving organization; applicable county, city, or town licensing, tax, property, zoning, health, and permitting offices; landlord or lessor
- Frequency
- One time per locality/account.
- How to comply
- Contact each locality and premises-related authority, file the final returns or surrender documents it requires, resolve property accounts, and close or assign leases.
- Official form or portal
- Local business-license and tax closures, property-tax notices, permit surrenders, final local returns, occupancy records, and lease termination documents.
Applies to: A dissolving or withdrawing organization with local operations.
- The exact steps depend on locality, license type, final return, property status, and lease terms.
- Unclosed local accounts can continue assessments, renewal charges, permit obligations, or property-tax billing.
Verification in progress: Actual locality, license type, final return, and property status. Closure is local and account-specific; no statewide filing closes all local obligations.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: City of Richmond Department of Finance and 3 more
View official sources (4)
Foreign withdrawal ends Virginia authority but not the foreign entity. Domestic voluntary dissolution follows Article 13. Administrative termination or revocation follows delinquency statutes. Use the correct path.
- Deadline
- At the applicable closure event.
- Fee
- $10 current Virginia withdrawal fee; home-jurisdiction fees vary.
- Filing agency
- Virginia State Corporation Commission, Clerk’s Office (SCC)
- Responsible party
- Foreign nonprofit corporation; Virginia State Corporation Commission, Clerk’s Office; home-jurisdiction filing authority
- Frequency
- One time.
- How to comply
- Withdraw Virginia authority with the applicable SCC form when the foreign corporation leaves Virginia. Complete dissolution, merger, or conversion under the home-jurisdiction law and close Virginia regulatory accounts separately.
- Official form or portal
- Form SCC767 or SCC929 for Virginia withdrawal; home-jurisdiction dissolution or transaction filing; SCC annual account records.
Applies to: A foreign corporation ending Virginia operations or a domestic corporation choosing closure.
- Administrative revocation, voluntary withdrawal, home-state dissolution, merger, and conversion have different triggers and effects.
- Domestic dissolution papers do not end a foreign entity’s Virginia authority, and Virginia withdrawal does not dissolve the entity at home.
Last verified: 2026-07-26
Official sources: Virginia State Corporation Commission, Clerk's Office and 3 more
View official sources (4)
Official Sources
116 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Virginia Department of Taxation | 2024 Legislative Summary — Nonprofit Audit Threshold | https://www.tax.virginia.gov/laws-rules-decisions/legislative-summaries/24-65 | |
| Virginia General Assembly | 2026 Acts of Assembly, Chapter 393 (HB 439) | https://lis.virginia.gov/bill-details/20261/HB439/text/CHAP0393 | |
| Virginia General Assembly | 2026 Acts of Assembly, Chapter 394 (SB 246) | https://lis.virginia.gov/bill-details/20261/SB246/text/CHAP0394 | |
| Virginia General Assembly / Virginia Law | 2026 Code Updates — Title 13.1 | https://law.lis.virginia.gov/vacodeupdates/title13.1/ | |
| Virginia Administrative Code / Virginia Tax | 23VAC10-210-310 — Churches | https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section310/ | |
| Virginia State Corporation Commission, Clerk's Office | Annual Registration Fees FAQ | https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/ | |
| Virginia State Corporation Commission, Clerk's Office | Business Copies and Certificate Documents | https://www.scc.virginia.gov/businesses/about-the-clerks-office/business-copies-and-certificate-documents/ | |
| Virginia Administrative Code | Charitable Gaming Regulations | https://law.lis.virginia.gov/admincodefull/title11/agency20/chapter20/ | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Charitable Solicitation Registration | https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml | |
| City of Falls Church Treasurer | City of Falls Church — Tax Exemption for Real Property Owned by Certain Non-Profit Organizations | https://www.fallschurchva.gov/2158/Tax-Exemption-for-Real-Property-Owned-by | |
| City of Richmond Department of Finance | City of Richmond — Application for Exemption by Classification | https://rva.gov/sites/default/files/2025-11/Form_Exempt_By_Classification.pdf | |
| City of Richmond Department of Finance | City of Richmond — BPOL Tax | https://www.rva.gov/finance/bpol-tax | |
| City of Richmond Department of Finance | City of Richmond — Meals Tax | https://www.rva.gov/finance/meals-tax | |
| City of Virginia Beach Commissioner of the Revenue | City of Virginia Beach — Business Taxpayers | https://cor.virginiabeach.gov/businesses/business-taxpayers | |
| City of Virginia Beach | City of Virginia Beach — Steps to Launching a Business | https://virginiabeach.gov/services/launch-virginia-beach/starting-a-business/steps-to-launching-a-business | |
| City of Virginia Beach Real Estate Assessor | City of Virginia Beach Real Estate Assessor — Forms | https://assessor.virginiabeach.gov/forms | |
| Virginia State Corporation Commission, Clerk's Office | Clerk's Annual Reports FAQ | https://www.scc.virginia.gov/businesses/business-faqs/clerks-annual-reports/ | |
| Virginia State Corporation Commission, Clerk's Office | Clerk's Information System | https://cis.scc.virginia.gov/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 13.1-818 — Incorporators | https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-818/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 13.1-914 — Automatic termination of corporate existence | https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-914/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 13.1-916 — Reinstatement | https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-916/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 13.1-930 — Automatic revocation of certificate of authority | https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-930/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 13.1-936 — Annual report | https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-936/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 13.1-936.1 — Annual registration fee | https://law.lis.virginia.gov/vacodeupdates/title13.1/section13.1-936.1/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 18.2-340.23 — Organizations eligible for permits and raffle exception | https://law.lis.virginia.gov/vacode/title18.2/chapter8/section18.2-340.23/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 18.2-340.24:1 — Registration of certain organizations | https://law.lis.virginia.gov/vacode/title18.2/chapter8/section18.2-340.24:1/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 2.2-422 — Lobbyist registration | https://law.lis.virginia.gov/vacode/title2.2/chapter4/section2.2-422/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 57-48 — Definitions | https://law.lis.virginia.gov/vacode/title57/chapter5/section57-48/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 57-49 — Registration of charitable organizations | https://law.lis.virginia.gov/vacode/title57/chapter5/section57-49/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 57-60 — Exemptions | https://law.lis.virginia.gov/vacode/title57/chapter5/section57-60/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 57-63 — Local ordinances | https://law.lis.virginia.gov/vacode/title57/chapter5/section57-63/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 58.1-3606 — Property exempt by classification | https://law.lis.virginia.gov/vacode/title58.1/chapter36/section58.1-3606/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 58.1-3651 — Property exempt by local designation after January 1, 2003 | https://law.lis.virginia.gov/vacode/title58.1/chapter36/section58.1-3651/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 58.1-441 — Returns by corporations | https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-441/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 58.1-609.10 — Miscellaneous exemptions | https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.10/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 58.1-609.11 — Exemptions for nonprofit entities | https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.11/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 60.2-213 — Employment with hospital, higher education, state, subdivision, or certain religious or charitable organizations | https://law.lis.virginia.gov/vacode/title60.2/chapter2/section60.2-213/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 60.2-501 — Financing of benefits to employees of nonprofit organizations | https://law.lis.virginia.gov/vacode/title60.2/chapter5/section60.2-501/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 60.2-502 — Bonding of nonprofit organizations | https://law.lis.virginia.gov/vacode/title60.2/chapter5/section60.2-502/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 65.2-101 — Definitions | https://law.lis.virginia.gov/vacode/title65.2/chapter1/section65.2-101/ | |
| Virginia General Assembly / Virginia Law | Code of Virginia § 65.2-800 — Duty to insure | https://law.lis.virginia.gov/vacode/title65.2/chapter8/section65.2-800/ | |
| Virginia General Assembly / Virginia Law | Constitution of Virginia, Article X, § 6 — Exempt property | https://law.lis.virginia.gov/constitution/article10/section6/ | |
| Virginia State Corporation Commission, Clerk's Office | Expedited Services | https://www.scc.virginia.gov/businesses/about-the-clerks-office/expedited-services/ | |
| Fairfax County Department of Tax Administration | Fairfax County — Food and Beverage Tax FAQs | https://www.fairfaxcounty.gov/taxes/business/food-and-beverage-tax-frequently-asked-questions | |
| Fairfax County Department of Tax Administration | Fairfax County — Real Estate Tax Relief and Exemptions | https://www.fairfaxcounty.gov/taxes/real-estate/exemptions | |
| Virginia State Corporation Commission, Clerk's Office | Foreign Business Entities FAQ | https://www.scc.virginia.gov/businesses/business-faqs/foreign-business-entities/ | |
| Virginia State Corporation Commission, Clerk's Office | Foreign Corporations — Forms and Fees | https://www.scc.virginia.gov/businesses/forms-and-fees/foreign-corporations/ | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Form 100 — Virginia Exemption Application for a Charitable or Civic Organization | https://www.vdacs.virginia.gov/pdf/oca100exemption.pdf | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Form 102 — Registration Statement for a Charitable Organization | https://www.vdacs.virginia.gov/pdf/oca102registrationstatement.pdf | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Form 103 — Professional Fundraising Counsel Registration | https://www.vdacs.virginia.gov/pdf/OCRP-103registrationform.pdf | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Form 104 — Professional Solicitor Registration | https://www.vdacs.virginia.gov/pdf/OCRP-104registrationform.pdf | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Form 105 — Professional Solicitor Bond | https://www.vdacs.virginia.gov/pdf/OCRP-105Bond.pdf | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Form 120 — Solicitation Notice | https://www.vdacs.virginia.gov/pdf/ocrp120solicitationnotice.pdf | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Form 121 — Consent to Solicit | https://www.vdacs.virginia.gov/pdf/ocrp121consenttosolicit.pdf | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | Form 130 — Professional Solicitor Final Accounting Report Late Fees | https://www.vdacs.virginia.gov/pdf/ocrp130psfinalacctrptlatefees.pdf | |
| Virginia Workers' Compensation Commission | Form 16A — Executive Officer Rejection of Coverage | https://workcomp.virginia.gov/forms/rejection-coverage-form-16a | |
| Virginia Department of Taxation | Form NP-1 — Application for Sales and Use Tax Exemption | https://www.tax.virginia.gov/sites/default/files/taxforms/exemption-certificates/any/np-1-application-any.pdf | |
| Virginia State Corporation Commission, Clerk's Office | Form SCC631 — Application for Reservation or Renewal of Reservation of a Business Entity Name | https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/forms-and-fees/virginia-nonstock-corporations/scc631.pdf | |
| Virginia State Corporation Commission, Clerk's Office | Form SCC759 — Application for a Certificate of Authority to Transact Business in Virginia | https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/start-a-new-business/business-types/scc759.pdf | |
| Virginia State Corporation Commission, Clerk's Office | Form SCC767 — Application for a Certificate of Withdrawal | https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/forms-and-fees/foreign-corporations/scc767.pdf | |
| Virginia State Corporation Commission, Clerk's Office | Form SCC819 — Articles of Incorporation of a Virginia Nonstock Corporation | https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/start-a-new-business/business-types/scc819.pdf | |
| Virginia Department of Taxation | Form ST-13A — Certificate of Exemption for Churches | https://www.tax.virginia.gov/sites/default/files/taxforms/exemption-certificates/any/st-13a-any.pdf | |
| Virginia Department of Taxation | Income Tax Withholding Guide for Employers | https://www.tax.virginia.gov/sites/default/files/vatax-pdf/employer-withholding-instructions.pdf | |
| Internal Revenue Service | IRS — Lobbying | https://www.irs.gov/charities-non-profits/lobbying | |
| Internal Revenue Service | IRS — The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Virginia Department of Agriculture and Consumer Services | Legacy Form 101 Instructions — former gaming fee rate | https://www.vdacs.virginia.gov/pdf/instruct-101.pdf | |
| Virginia Department of Agriculture and Consumer Services | Legacy Virginia Charitable Organization Search | https://cos.vdacs.virginia.gov/ | |
| Loudoun County Commissioner of the Revenue | Loudoun County — Nonprofit Tax Exemptions | https://www.loudoun.gov/3178/Tax-Exemptions-for-Nonprofit-Organizatio | |
| Virginia State Corporation Commission, Clerk's Office | Maintain a Business — Reinstatement and lifecycle guidance | https://www.scc.virginia.gov/businesses/maintain-a-business/ | |
| Virginia Department of Taxation | New Virginia Businesses Must Register Online Starting July 1 | https://www.tax.virginia.gov/news/new-virginia-businesses-must-register-us-online-starting-july-1 | |
| Virginia Department of Taxation | Nonprofit Exemption FAQs | https://www.tax.virginia.gov/nonprofit-exemption-faqs | |
| Virginia Department of Taxation | Nonprofit Organizations | https://www.tax.virginia.gov/nonprofit-organizations | |
| Virginia Department of Taxation | Register a Business in Virginia | https://www.tax.virginia.gov/register-business-virginia | |
| Virginia General Assembly / Virginia Law | Religious and Charitable Matters — religious societies and church property | https://law.lis.virginia.gov/vacodefull/title57/chapter2/ | |
| Virginia Administrative Code | Rules Governing the Solicitation of Contributions | https://law.lis.virginia.gov/admincodefull/title2/agency5/chapter610/ | |
| Virginia Department of Taxation | Sales Tax Exemptions | https://www.tax.virginia.gov/sales-tax-exemptions | |
| Virginia Department of Agriculture and Consumer Services | VDACS — Bingo Manager and Caller Registration and Training | https://www.vdacs.virginia.gov/charitable-gaming-bingo-registration-and-training.shtml | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | VDACS — Charitable Gaming | https://www.vdacs.virginia.gov/food-charitable-gaming.shtml | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | VDACS — Charitable Gaming Financial Reporting | https://www.vdacs.virginia.gov/charitable-gaming-financial-reporting.shtml | |
| Virginia Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs | VDACS — Charitable Gaming Organization Licensing | https://www.vdacs.virginia.gov/charitable-gaming-organization-licensing.shtml | |
| Virginia Department of Agriculture and Consumer Services | VDACS Evoke Charitable Solicitation Portal | https://vdacs.evokeplatform.com/ | |
| Virginia Department of Agriculture and Consumer Services | VDACS Launches New Online Charitable Solicitation Registration Platform | https://www.vdacs.virginia.gov/press-releases-260306-new-charitable-registration-platform.shtml | |
| Virginia Department of Agriculture and Consumer Services | VDACS Registered Charitable Organization Database | https://www.vdacs.virginia.gov/localities-databases.shtml | |
| Virginia Employment Commission | VEC Form T-FC-27 — Report to Determine Liability | https://www.vec.virginia.gov/sites/default/files/documents/fc_27new.pdf | |
| Virginia Alcoholic Beverage Control Authority | Virginia ABC — Banquet and Special Event Licenses | https://www.abc.virginia.gov/licenses/get-a-license/banquet-special-events | |
| Virginia Administrative Code / Virginia Tax | Virginia Administrative Code — Corporation Income Tax, exempt organizations | https://law.lis.virginia.gov/admincodefull/title23/agency10/chapter120/ | |
| Virginia General Assembly / Virginia Law | Virginia Charitable Gaming Law | https://law.lis.virginia.gov/vacodefull/title18.2/chapter8/article1.1%3A1/ | |
| Virginia Conflict of Interest and Ethics Advisory Council | Virginia Conflict of Interest and Ethics Advisory Council — Lobbyists | https://ethics.dls.virginia.gov/lobbyists.asp | |
| Virginia Department of Education | Virginia Department of Education — Child Care Licensing | https://www.childcare.virginia.gov/providers/licensing | |
| Virginia Department of Elections | Virginia Department of Elections — Political Action Committees | https://www.elections.virginia.gov/candidatepac-info/political-committees/political-action-committees/ | |
| Virginia Department of Elections | Virginia Department of Elections — Referendum Committees | https://www.elections.virginia.gov/candidatepac-info/political-committees/referendum-committees/ | |
| Virginia Department of Health | Virginia Department of Health — Temporary Food Events | https://www.vdh.virginia.gov/environmental-health/food-safety-in-virginia/temporary-food-events/ | |
| Virginia Department of Labor and Industry | Virginia Department of Labor and Industry — Payment of Wage and Minimum Wage | https://doli.virginia.gov/programs/labor-law/payment-of-wage/ | |
| Virginia Department of Labor and Industry | Virginia Department of Labor and Industry — Virginia Labor Laws | https://doli.virginia.gov/programs/labor-law/virginia-labor-laws/ | |
| Virginia Department of Labor and Industry | Virginia Department of Labor and Industry — Youth Employment | https://doli.virginia.gov/programs/labor-law/youth-employment/ | |
| Virginia Employment Commission | Virginia Employment Commission — Employer Responsibilities | https://www.vec.virginia.gov/employer-responsibilities | |
| Virginia Employment Commission | Virginia Employment Commission — Employers | https://www.vec.virginia.gov/employers | |
| Virginia Conflict of Interest and Ethics Advisory Council | Virginia Ethics Council — Filing Resources | https://ethics.dls.virginia.gov/filing-resources.asp | |
| Virginia General Assembly / Virginia Law | Virginia Lobbying Disclosure and Regulation Act | https://law.lis.virginia.gov/vacodefull/title2.2/chapter4/article3/ | |
| Virginia New Hire Reporting Center / Virginia Department of Social Services | Virginia New Hire Reporting Center | https://va-newhire.com/ | |
| Virginia Department of Taxation | Virginia Nonprofit Online | https://www.npo.tax.virginia.gov/VTOL_External_Entity/NPOLogin.xhtml | |
| Virginia General Assembly / Virginia Law | Virginia Nonstock Corporation Act — Article 13 dissolution | https://law.lis.virginia.gov/vacodefull/title13.1/chapter10/article13/ | |
| Virginia General Assembly / Virginia Law | Virginia Nonstock Corporation Act — Article 2 filing and charter fees | https://law.lis.virginia.gov/vacodefull/title13.1/chapter10/article2/ | |
| Virginia General Assembly / Virginia Law | Virginia Nonstock Corporation Act — current and future-effective versions | https://law.lis.virginia.gov/vacodefull/title13.1/chapter10/ | |
| Virginia General Assembly / Virginia Law | Virginia Nonstock Corporation Act — Popular Name Table | https://law.lis.virginia.gov/vacodepopularnames/virginia-nonstock-corporation-act/ | |
| Virginia State Corporation Commission, Clerk's Office | Virginia Nonstock Corporations — Forms and Fees | https://www.scc.virginia.gov/businesses/forms-and-fees/virginia-nonstock-corporations/ | |
| Virginia Department of Labor and Industry | Virginia Occupational Safety and Health | https://doli.virginia.gov/programs/vosh-programs/ | |
| Virginia General Assembly / Virginia Law | Virginia Property Tax Exemptions — Title 58.1, Chapter 36 | https://law.lis.virginia.gov/vacodefull/title58.1/chapter36/ | |
| Virginia State Corporation Commission, Clerk's Office | Virginia SCC Annual Requirements — Corporations | https://www.scc.virginia.gov/media/sccvirginiagov-home/business-home/business-faqs/annual-registration-fees/an_fee.pdf | |
| Virginia General Assembly / Virginia Law | Virginia Solicitation of Contributions Law | https://law.lis.virginia.gov/vacodefull/title57/chapter5/ | |
| Virginia Department of Taxation | Virginia Tax Public Document 21-10 — former $1 million audit threshold | https://www.tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/21-10 | |
| Virginia Department of Taxation | Virginia Tax Ruling 25-5 — Nonprofit financial review and audit thresholds | https://www.tax.virginia.gov/laws-rules-decisions/rulings-tax-commissioner/25-5 | |
| Virginia General Assembly / Virginia Law | Virginia Uniform Unincorporated Nonprofit Association Act | https://law.lis.virginia.gov/vacodefull/title13.1/chapter22/ | |
| Virginia Workers' Compensation Commission | Virginia Workers' Compensation Commission — Employer FAQs | https://www.workcomp.virginia.gov/employer-faqs | |
| Virginia Department of Taxation | Withholding Tax | https://www.tax.virginia.gov/withholding-tax | |
| Virginia Workers' Compensation Commission | Workers' Compensation Insurance Information for Employers | https://workcomp.virginia.gov/workers-compensation-insurance-information-employers |
Recent Virginia Compliance Updates
This overview walks through the systems documented in the Virginia nonprofit compliance guide: nonstock formation and governance under Title 13.1 Chapter 10, the annual report and the separate annual registration fee, charitable-solicitation registration through Evoke, the Virginia sales-tax exemption and its financial tests, employer obligations across three agencies, charitable gaming, and a dissolution process that no single filing completes. It also explains why the guide keeps Virginia's current corporate law and the Act that takes effect on January 1, 2027 in separate entries.
The 2026 General Assembly enacted Chapters 393 and 394, a comprehensive revision of the Virginia Nonstock Corporation Act that takes effect on January 1, 2027. Current law and current SCC forms remain operative through December 31, 2026. This article separates what the enacted text actually changes, from definitions and emergency bylaws through fundamental transactions and a new set of charitable-asset protections, from what it leaves in place, and it is explicit about the one part nobody can answer yet: how the State Corporation Commission will implement it.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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