West Virginia
This guide organizes 76 West Virginia nonprofit compliance facts supported by 78 official sources. 6 entries are currently marked Verification in Progress.
76 facts · 70 source verified · 6 in progress · 78 official sources
On this page
- Start Here
- Compact Operational Reference
- Classification and domestic formation
- Names, registered agent, and governance
- Corporate annual reporting and administrative maintenance
- Foreign nonprofit corporations
- Charitable registration and exemptions
- Charity annual reporting and financial statements
- Professional fundraising and cause marketing
- Business registration, corporate tax, and sales tax
- Property tax
- Employers, unemployment, and workers’ compensation
- Bingo
- Ordinary and online raffles
- Alcohol, lobbying, campaign finance, and local licensing
- Amendments, transactions, dissolution, and account closure
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are West Virginia’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year; others apply only when the organization solicits contributions, makes taxable sales, owns property, hires employees, runs bingo, operates across state lines, or winds down. Screen each entry against what the organization actually does before acting on it, and check the entry’s own applicability line first.
- Use Chapter 31E nonprofit-corporation status without equating it with charity or §501(c)(3) status Applies to: Every West Virginia nonprofit corporation.
- File nonprofit Articles of Incorporation and pay the current $25 filing fee Applies to: A new domestic West Virginia nonprofit corporation.
- File the corporate annual report between January 1 and June 30 beginning the year after registration Applies to: Every active domestic nonprofit corporation and authorized foreign nonprofit corporation registered by December 31 of the preceding year.
- Cure annual-report, fee, and registered-agent defaults before administrative dissolution Applies to: A domestic nonprofit receiving an SOS delinquency or dissolution notice.
- Register before transacting business and provide a current home-state certificate Applies to: A nonprofit formed outside West Virginia that will transact business in the state and does not fit a statutory exclusion.
- Register before soliciting in West Virginia unless a statutory exemption applies Applies to: A charitable organization soliciting contributions from the public in West Virginia and not within §29-19 exemptions.
- Apply the small-charity exemption only while public contributions do not exceed $50,000 and no professional fundraiser is used Applies to: A charitable organization relying on the small-charity registration exemption.
- Renew charity registration annually using the fiscal-year reporting cycle and required federal return or substitute information Applies to: A registered charitable organization.
- Obtain a Business Registration Certificate when engaged in taxable or licensed business activity Applies to: A nonprofit engaged in business activity for which West Virginia requires registration.
- Register, collect, and remit tax on taxable sales unless a specific seller-side exemption applies Applies to: A nonprofit selling taxable goods, admissions, meals, services, or other taxable items.
- Apply to the county assessor for property used exclusively for charitable, religious, or educational purposes Applies to: A nonprofit owning real or personal property and claiming a constitutional/statutory exemption.
- Apply the nonprofit four-employees-in-20-weeks coverage test Applies to: An organization described in IRC §501(c)(3).
- Maintain workers’ compensation coverage unless a specific statutory exclusion applies Applies to: A nonprofit employer with one or more employees not within a statutory exclusion.
- Use a charitable bingo license unless the activity fits a statutory unlicensed exception Applies to: A charitable or public-service organization conducting bingo.
- Close every separate state and local account; corporate dissolution alone does not terminate them Applies to: A nonprofit dissolving, withdrawing, or ending a regulated activity.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, exception, and agency is stated in full. The corporate annual report and the annual charity report are separate rows because they are separate filings on separate cycles, and the property-tax row is marked as still under verification because the county appeal route within it is.
Classification and domestic formation
West Virginia incorporates nonprofits under Chapter 31E. That corporate status is not charity registration, federal §501(c)(3) recognition, a tax exemption, employer status, or gaming eligibility, and the minimum Articles that satisfy the Secretary of State do not by themselves satisfy the IRS.
Chapter 31E creates a nonprofit corporation without capital stock or distributions. It does not create federal §501(c)(3), charity-registration, sales-tax, property-tax, gaming, or employer exemptions.
- Deadline
- At formation and whenever another regulatory status is claimed.
- Fee
- No separate classification fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State; IRS and other agencies for separate statuses
- Frequency
- Continuous
- How to comply
- File Articles and make separate applications where another status requires them.
- Official form or portal
- Nonprofit Articles; agency-specific applications
Applies to: Every West Virginia nonprofit corporation.
- West Virginia does not use the Model Act labels “public-benefit” and “mutual-benefit” as formal Chapter 31E corporation classes.
- Misclassification can cause rejected filings, tax liability, fundraising violations, or misuse of restricted assets.
- Ohio nonprofit corporation type required
- Florida nonprofit corporation type required
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
File Articles satisfying §31E-2-202. The Secretary of State’s current registration page and nonprofit form identify a $25 nonprofit-corporation filing fee.
- Deadline
- Before acting as an incorporated West Virginia nonprofit.
- Fee
- $25 standard filing fee; expedited and service charges depend on the selected channel.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Business and Licensing Division
- Frequency
- One time
- How to comply
- Online through WV One Stop or by accepted paper filing.
- Official form or portal
- Domestic nonprofit Articles of Incorporation; WV One Stop Business Portal
Applies to: A new domestic West Virginia nonprofit corporation.
- Veteran-owned fee waivers shown on the form are conditional and should not be generalized.
- Corporate existence is not created until the filing becomes effective; defective filings may be rejected.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 3 more
View official sources (4)
One or more persons may incorporate by delivering Articles. The filing must state the nonprofit/no-stock/no-distribution character, name, initial registered office and agent, principal office, incorporators, whether it has members, and other required information.
- Deadline
- At formation.
- Fee
- Included in the Articles fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- One time
- How to comply
- Complete the Articles and any required attachments.
- Official form or portal
- Domestic nonprofit Articles
Applies to: A new domestic nonprofit corporation.
- The current form should control operational field labels; additional provisions may be attached.
- Omission can cause rejection or later governance uncertainty.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
The minimum state Articles do not by themselves establish federal qualification. Add suitably limited charitable-purpose and asset-dedication language and avoid provisions inconsistent with §501(c)(3).
- Deadline
- Preferably at formation; otherwise before the federal exemption application.
- Fee
- Included at formation; amendment fee later.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State; Internal Revenue Service
- Frequency
- Formation or amendment
- How to comply
- Use additional Articles provisions or file an amendment/restatement.
- Official form or portal
- Articles attachment; amendment/restatement filing
Applies to: A West Virginia nonprofit intending to seek or maintain federal §501(c)(3) recognition.
- Drafting depends on the organization’s actual purposes and restricted assets.
- A valid state corporation may still fail or delay federal exemption.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
If initial directors are named, they complete organization; otherwise incorporators elect directors. Adopt bylaws, appoint officers, authorize accounts and initial acts, and document the action by meeting or permitted written consent.
- Deadline
- Promptly after incorporation.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time
- How to comply
- Minutes or written consents retained with corporate records.
- Official form or portal
- Organizational minutes; bylaws; consents
Applies to: A newly incorporated West Virginia nonprofit.
- No routine SOS filing of bylaws is required.
- Operating without valid organizational authority can undermine contracts and governance.
Last verified: 2026-07-31
Official source: West Virginia Legislature — West Virginia Nonprofit Corporation Act — Chapter 31E
View official source
Names, registered agent, and governance
The legal corporate name, a 120-day reservation, a trade name or DBA, a foreign registered name, and a trademark are separate filings with separate fees, and none of them changes the corporation’s legal name. Directors, officers, members, records, duties, and indemnification are separate governance systems rather than state filings.
The legal corporate name must satisfy §§31E-4-401 and 31E-4-402. A name reservation is optional, lasts 120 days, and costs $15. A domestic or foreign corporation may register a trade name/DBA for $25 and must withdraw it for $25 when use ends. A foreign corporation may register its corporate name for $25 and renew that registration annually for $10. Reservation, trade-name registration, foreign registered name, and trademark protection are separate.
- Deadline
- Legal-name compliance at formation; reservation before formation if desired; trade-name filing before public use; withdrawal when use ends; foreign registered-name renewal annually.
- Fee
- Name reservation $15; domestic or foreign trade-name registration $25; corporation trade-name withdrawal $25; foreign corporate-name registration $25; annual foreign-name renewal $10; online filings add $1 processing fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Formation; optional 120-day reservation; event-triggered trade-name filing/withdrawal; annual foreign-name renewal.
- How to comply
- Chapter 31E filing and WV One Stop or current paper form; trade names use the SOS DBA workflow.
- Official form or portal
- Name reservation application; WV One Stop; Trade Name (DBA) Registration; Trade Name Withdrawal; foreign registered-name filing.
Applies to: Every domestic or foreign nonprofit using a name in West Virginia.
- A reservation does not create the corporation. A DBA does not amend the legal name or create trademark rights. A forced DBA used by a foreign entity is distinct from a voluntary trade name.
- An unavailable or misleading name can cause rejection; unregistered alternate use may create public-notice problems.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 5 more
View official sources (6)
Maintain a registered agent and registered office meeting Chapter 31E requirements and update the SOS record when they change.
- Deadline
- At formation or foreign registration and continuously thereafter.
- Fee
- Current change fee, if any, should be confirmed on the current form/portal.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Continuous
- How to comply
- File the registered-agent/office change through WV One Stop or the current paper process.
- Official form or portal
- Registered Agent/Office change filing
Applies to: Domestic and authorized foreign nonprofit corporations.
- Principal-office and mailing addresses do not replace the registered office.
- Loss of a valid agent or office can lead to missed service and administrative dissolution or revocation.
- Virginia registered agent required
- Florida registered agent required
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Every corporation has a board. The number fixed in the Articles or bylaws may not be fewer than three; directors are individuals and need not be West Virginia residents unless governing documents require it.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint directors and retain minutes and rosters.
- Official form or portal
- Articles; bylaws; minutes
Applies to: An ordinary West Virginia nonprofit corporation.
- Member-designated or ex officio arrangements remain subject to Chapter 31E and the governing documents.
- A board below the statutory minimum may lack authority to act.
- Ohio minimum number of directors required
- Michigan minimum number of directors required
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Use the statutory framework for ordinary board action, including remote participation, notice, quorum, voting, written consent, and committee delegation.
- Deadline
- At each governance action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Document meetings, consents, recusals, and committee authority.
- Official form or portal
- Bylaws; minutes; written consents
Applies to: Directors and board committees.
- Committees cannot exercise powers reserved by law or the governing documents to the full board or members.
- Procedurally defective actions can be challenged or invalidated.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
The corporation must have the officers described in its bylaws or appointed under them and must assign responsibility for preparing minutes/authenticating records and for financial affairs. One person may hold multiple offices unless governing documents prohibit it.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Board appointment documented in minutes or consent.
- Official form or portal
- Bylaws; officer resolutions
Applies to: Every West Virginia nonprofit corporation.
- No reviewed Chapter 31E provision requires the exact titles president, secretary, and treasurer for every corporation; duties, not labels, control.
- Missing officer functions can impair filings, records, banking, and contracts.
- Virginia required officers required
- South Dakota required officers required
Last verified: 2026-07-31
Official source: West Virginia Legislature — §31E-8-840 — Required officers
View official source
Clearly distinguish statutory members from donors, customers, volunteers, and supporters. Follow Chapter 31E for admission, classes, voting, proxies, meetings, consent, suspension, expulsion, and inspection rights.
- Deadline
- At formation and before member action.
- Fee
- No state fee unless Articles are amended.
- Responsible party
- Internal corporate governance; courts
- Frequency
- Continuous/event-triggered
- How to comply
- Maintain member provisions, notices, ballots, proxies, and ledgers.
- Official form or portal
- Articles; bylaws; membership records
Applies to: A nonprofit with members under its Articles or bylaws.
- A nonmember corporation uses board governance except where law requires otherwise.
- Unclear member status can invalidate elections, amendments, mergers, or dissolution approvals.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Keep permanent minutes and written actions, appropriate accounting records, and the records required by Chapter 31E at the principal office or another reasonable location.
- Deadline
- Continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Secure paper or electronic recordkeeping.
- Official form or portal
- Corporate record book and accounting system
Applies to: Every West Virginia nonprofit corporation.
- Other laws, donor restrictions, gaming, fundraising, and employment rules may require longer retention.
- Missing records impede governance, tax, grant, inspection, and litigation functions.
Last verified: 2026-07-31
Official source: West Virginia Legislature — West Virginia Nonprofit Corporation Act — Chapter 31E
View official source
Act in good faith and in the corporation’s interests, disclose conflicts, use disinterested approval where appropriate, and avoid prohibited distributions or private diversion of assets.
- Deadline
- At every material decision.
- Fee
- No state fee.
- Responsible party
- Internal governance; courts; Attorney General where charitable assets are involved
- Frequency
- Continuous
- How to comply
- Use disclosures, recusals, comparability information, resolutions, and minutes.
- Official form or portal
- Conflict disclosures; board minutes
Applies to: Directors, officers, and decision-makers.
- Federal excess-benefit rules and donor restrictions can add separate constraints.
- Breach may lead to rescission, restitution, damages, injunction, removal, or tax consequences.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Apply Chapter 31E’s eligibility, determination, and undertaking rules before indemnifying or advancing expenses; maintain appropriate insurance and do not treat immunity as insurance.
- Deadline
- When a covered claim or proceeding arises.
- Fee
- No state filing fee; insurance and legal costs vary.
- Responsible party
- Internal governance; courts
- Frequency
- Event-triggered
- How to comply
- Board findings, undertakings, agreements, and carrier notices.
- Official form or portal
- No universal state form
Applies to: A nonprofit facing claims involving directors, officers, employees, agents, or volunteers.
- Mandatory, permissive, and court-ordered indemnification are distinct.
- Unauthorized payments can create fiduciary liability; inadequate insurance leaves uncovered risk.
Last verified: 2026-07-31
Official source: West Virginia Legislature — West Virginia Nonprofit Corporation Act — Chapter 31E
View official source
Corporate annual reporting and administrative maintenance
The corporate annual report runs on a calendar window from January 1 through June 30, with the first report due in the year after registration. It is a different filing from the annual charity report, and cure periods for administrative dissolution and reinstatement run on their own clocks.
File the annual report and pay the $25 fee from January 1 through June 30. The first report is due in the calendar year after formation or foreign registration.
- Deadline
- Due by June 30; a filing on June 30 is timely and a filing on July 1 is late.
- Fee
- $25.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Annual
- How to comply
- Online through WV One Stop; the SOS states online filing is mandatory for annual reports.
- Official form or portal
- Annual Report / Annual Report and License workflow
Applies to: Every active domestic nonprofit corporation and authorized foreign nonprofit corporation registered by December 31 of the preceding year.
- This is a calendar-year corporate filing, not the fiscal-year charitable annual report.
- Late filing creates penalties and can progress to administrative dissolution or foreign revocation.
- Pennsylvania annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 3 more
View official sources (4)
Review the SOS record and certify the current report information; use separate change filings when the annual-report workflow does not legally substitute for them.
- Deadline
- With each annual report.
- Fee
- Included in the $25 report fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Annual
- How to comply
- WV One Stop annual-report filing.
- Official form or portal
- Annual Report portal
Applies to: A nonprofit filing its annual report.
- A no-change report is appropriate only when the public record is accurate.
- An incomplete or false report may be rejected and can create enforcement or dissolution risk.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 2 more
View official sources (3)
A nonprofit annual report filed after June 30 costs $50 total: the $25 annual-report fee plus a $25 administrative late fee. The late fee begins July 1; no separate grace period prevents the report from being late. The SOS may begin administrative-dissolution procedures, but Chapter 31E gives 60 days after perfected service of the dissolution notice to cure each stated ground.
- Deadline
- $25 base fee through June 30; $25 late fee begins July 1; cure within 60 days after perfected service of the administrative-dissolution notice.
- Fee
- $50 total after June 30: $25 annual-report fee plus $25 nonprofit late fee. The Secretary of State may waive or reduce a late fee for circumstances beyond the filer’s control under §59-1-2a.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Annual/event-triggered
- How to comply
- WV One Stop late annual-report workflow.
- Official form or portal
- Late Annual Report
Applies to: A nonprofit filing after June 30.
- Do not infer a grace period merely because dissolution is not immediate.
- Continued delinquency can lead to administrative dissolution or foreign revocation.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 3 more
View official sources (4)
File missing reports, pay required charges, restore the registered agent/office, and cure any other stated ground within the notice period.
- Deadline
- Within the notice and cure period stated by Chapter 31E and the SOS notice.
- Fee
- Delinquent filings, penalties, and any reinstatement fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- WV One Stop or current paper cure/reinstatement workflow.
- Official form or portal
- Delinquency cure; reinstatement application
Applies to: A domestic nonprofit receiving an SOS delinquency or dissolution notice.
- Dissolution does not automatically close charity, tax, payroll, workers’ compensation, gaming, alcohol, lobbying, campaign-finance, or local accounts.
- The corporation may be administratively dissolved and limited to winding up.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
An administratively dissolved nonprofit may apply for reinstatement within two years. The application must eliminate the dissolution grounds, confirm name availability, include a Tax Commissioner certificate that all taxes are paid, and include every delinquent annual report. Reinstatement relates back to the dissolution date.
- Deadline
- Within two years after the effective date of administrative dissolution; appeal a denial within 30 days after perfected service.
- Fee
- $25 reinstatement application fee, plus $25 for each missing annual report and a $25 nonprofit late fee for each missing year, including the current year when applicable.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- One time per dissolution
- How to comply
- Submit Form CO-LP-RE with signed delinquent annual reports, Tax Division letter of good standing, and all fees.
- Official form or portal
- Form CO-LP-RE — Application for Reinstatement; MyTaxes Form GSR-01 request for Tax Division letter of good standing.
Applies to: An administratively dissolved domestic nonprofit.
- Reinstatement does not itself restore charity registration, tax exemptions, employment accounts, insurance, gaming, alcohol, lobbying, campaign-finance, or municipal licenses.
- After the two-year administrative period, ordinary administrative reinstatement is unavailable; a timely denial appeal may be taken to circuit court within 30 days.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 3 more
View official sources (4)
Foreign nonprofit corporations
Applies when a nonprofit formed in another state transacts business in West Virginia. Foreign corporate authority is its own system, separate from charitable registration, tax nexus, employment, property ownership, gaming, and local licensing.
Apply for authority, appoint a registered agent, provide the required entity information, and attach a certificate of good standing or existence from the formation jurisdiction.
- Deadline
- Before transacting business in West Virginia.
- Fee
- $50 for a foreign nonprofit corporation certificate of authority; online filings add the current $1 processing fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- One time; annual maintenance
- How to comply
- WV One Stop or accepted paper foreign-registration filing.
- Official form or portal
- Foreign nonprofit application; certificate of good standing/existence
Applies to: A nonprofit formed outside West Virginia that will transact business in the state and does not fit a statutory exclusion.
- Bank accounts, internal affairs, isolated transactions, litigation, and other Chapter 31E exclusions do not alone constitute transacting business; charity registration and tax nexus remain separate.
- Unauthorized activity can bar maintaining a proceeding until qualification and can produce fees or civil consequences.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
File the same January 1–June 30 annual report and maintain a registered agent. Cure notices promptly; if authority is revoked, use the foreign reinstatement process if available.
- Deadline
- Annual report by June 30; cure according to notice.
- Fee
- $25 annual report plus applicable penalties and reinstatement charges.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Annual/event-triggered
- How to comply
- WV One Stop.
- Official form or portal
- Foreign annual report; revocation cure/reinstatement
Applies to: An authorized foreign nonprofit.
- The ability to defend a proceeding and prior liabilities remain separate.
- Authority may be revoked; the corporation may be unable to maintain a West Virginia proceeding until restored.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 3 more
View official sources (4)
File withdrawal, provide the required post-withdrawal service address, and separately close charity, tax, payroll, gaming, alcohol, and local registrations.
- Deadline
- When the organization ceases transacting business and wants to terminate authority.
- Fee
- Current withdrawal fee per SOS form/portal.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State and each separate regulator
- Frequency
- One time
- How to comply
- WV One Stop or current paper withdrawal filing.
- Official form or portal
- Application for Withdrawal
Applies to: An authorized foreign nonprofit ceasing West Virginia operations.
- Withdrawal does not terminate separate agency accounts.
- The public authority record and obligations continue until withdrawal is effective; prior liabilities remain.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Charitable registration and exemptions
Registration precedes solicitation unless a statutory exemption applies. Incorporating in West Virginia is not charity registration, and neither is an IRS determination letter. Each exemption has its own substantive test rather than one universal exemption application.
File the initial charitable registration statement with required governing, IRS, and financial attachments before solicitation.
- Deadline
- Before soliciting contributions; an organization that loses the small-charity exemption must register within 30 days after exceeding the threshold.
- Fee
- Current annual fee is $15 for a single organization collecting under $1 million, $50 for a single organization collecting over $1 million, and $50 for a parent registration.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Initial, then annual
- How to comply
- Mail the signed form and payment; use online annual-report functions where available.
- Official form or portal
- Charitable Organization Registration Statement or Unified Registration Statement plus URSS-1
Applies to: A charitable organization soliciting contributions from the public in West Virginia and not within §29-19 exemptions.
- Corporate formation and federal recognition do not substitute for charity registration.
- Unregistered solicitation can lead to administrative orders, injunction, penalties, and public enforcement.
- Virginia charitable solicitation registration required
- South Dakota charitable solicitation registration recommended, not required
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 6 more
View official sources (7)
The exemption applies when the organization does not employ a professional solicitor or fundraiser and does not intend to solicit and receive, and does not actually receive, public contributions in excess of $50,000 during a calendar year. If receipts exceed $50,000, file within 30 days.
- Deadline
- Screen before solicitation; register within 30 days after contributions exceed $50,000.
- Fee
- No exemption filing fee identified; current agency confirmation is prudent.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Annual screening/event-triggered
- How to comply
- Maintain threshold and fundraiser records; file registration when the exemption is lost.
- Official form or portal
- Exemption guidance; charitable registration form
Applies to: A charitable organization relying on the small-charity registration exemption.
- The small-charity exemption is available only while public contributions are not in excess of $50,000 in the calendar year and no professional solicitor or fundraiser is used. Public contributions in excess of $50,000 end the exemption, and registration is due within 30 days after crossing. Receipts of exactly $50,000 do not exceed an "in excess of $50,000" threshold.
- Using a professional solicitor or fundraiser defeats this specific small-charity exemption regardless of the contribution amount. It does not automatically defeat every other statutory exemption.
- Use of a professional solicitor or fundraiser destroys this specific exemption regardless of amount.
- Improper reliance can make solicitation unregistered.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Section 29-19-6 exempts specified categories, including qualifying churches, synagogues, associations or conventions of churches, religious orders and integral church organizations; accredited educational institutions and directly responsible auxiliaries; nonprofit charitable hospitals and licensed nursing homes; persons soliciting entirely for a named individual; membership organizations soliciting only from bona fide members; registered-charity single-event sponsors that pass through and report the funds; and the separate small-charity category in WV-F024. Governmental entities and other statutory categories must be matched to the exact text before relying on exemption.
- Deadline
- Determine exemption before solicitation and re-evaluate whenever organizational status, solicitation audience, fundraiser use, or receipts change.
- Fee
- No exemption fee is stated in §29-19-6. The statute does not prescribe one universal exemption application or annual confirmation filing.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Continuous screening
- How to comply
- Maintain documents proving the applicable statutory test and provide them to the Charities Division if requested; register if the organization no longer satisfies the exemption.
- Official form or portal
- §29-19-6; SOS Exemptions to Charitable Organization Registration guidance.
Applies to: An organization potentially within a specific §29-19 exemption.
- Professional-fundraiser use expressly defeats the small-charity exemption in WV-F024, but it does not automatically erase every other exemption; each category must be read separately. A contribution-created “membership” is not bona fide membership for the member-only exemption.
- Misclassification can create unregistered solicitation and late-report exposure.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
Charity annual reporting and financial statements
The annual charity report runs on the organization’s fiscal year, not the corporate June 30 deadline, and the CPA review and audit branches have exact and non-overlapping boundaries.
Renew annually, provide the current registration statement, IRS Form 990/990-EZ/990-PF as applicable, or the SOS computation form for Form 990-N/non-IRS-filer situations, and include required financial statements.
- Deadline
- On the annual due date determined by the organization’s fiscal-year end; use an approved extension when available.
- Fee
- $15 or $50 according to the current contribution/parent-registration fee schedule.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Annual
- How to comply
- Mail signed renewal and attachments; online filing may be available for some annual reports.
- Official form or portal
- Annual Registration Statement; CFP; Form 990 attachment
Applies to: A registered charitable organization.
- Do not use the June 30 corporate-report deadline for this filing.
- Late or incomplete filing can result in delinquency, penalties, suspension, or enforcement.
- Pennsylvania charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 3 more
View official sources (4)
Attach a statement of financial review by an independent certified public accountant when contributions are more than $200,000 but less than $500,000.
- Deadline
- With the annual charitable filing for the applicable fiscal year.
- Fee
- CPA cost varies; no separate state review fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Annual when threshold applies
- How to comply
- Attach the independent CPA review to the annual filing.
- Official form or portal
- CPA review statement
Applies to: A registered charity whose applicable contributions fall within the statutory review band.
- An independent CPA review applies when contributions are more than $200,000 and less than $500,000. Exactly $200,000 does not cross the "more than $200,000" floor, and $500,000 or more belongs to the audit branch instead.
- The review band stops below $500,000: contributions of $500,000 or more require an independent CPA audit, not a review.
- Preserve the exact operators: more than $200,000 and less than $500,000.
- An incomplete annual filing can remain delinquent and subject to enforcement.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 2 more
View official sources (3)
Attach audited financial statements prepared by an independent certified public accountant when applicable contributions equal or exceed $500,000.
- Deadline
- With the annual charitable filing for the applicable fiscal year.
- Fee
- CPA cost varies; no separate state audit fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Annual when threshold applies
- How to comply
- Attach audited financial statements.
- Official form or portal
- Independent CPA audit
Applies to: A registered charity meeting the statutory audit threshold.
- An independent CPA audit applies when contributions are $500,000 or more. Exactly $500,000 falls in the audit branch, not the review band.
- Consolidated affiliate reporting may alter the financial presentation and should follow agency instructions.
- Failure to provide the required audit can make the filing incomplete and trigger enforcement.
- Ohio audit and financial statements not yet confirmed
- Virginia audit and financial statements required
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
For good cause, the Secretary of State may extend the due date for a charity or professional-fundraiser annual registration statement or report for no more than 90 days. The prior filing remains effective during the granted extension. An IRS extension is supporting evidence only; state relief still depends on a West Virginia extension.
- Deadline
- Request before the original state due date; extension may not exceed 90 days.
- Fee
- No extension fee is stated in §29-19-5 or the current forms-and-fees page.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Event-triggered
- How to comply
- Submit the current charity extension request by the method prescribed by the Charities Division and retain the approval.
- Official form or portal
- Current Charities Division extension request; Forms and Fees page.
Applies to: A registered charity unable to complete the annual filing by the state due date.
- The legal extension period is verified. The current submission channel may change, so filers should use the current SOS form page.
- Without a granted state extension, the $25-per-month late fee begins after the original due date and can accumulate to $500 for the filing year.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 2 more
View official sources (3)
A covered solicitation must identify the charitable organization and the solicitor or representative, state the solicitation purpose, and provide the statutory information about obtaining registration and financial information from the Secretary of State. Printed solicitations must include the statutory resident notice and no-endorsement statement; telephone solicitations must make the required oral identity and purpose disclosures.
- Deadline
- At each covered printed or telephone solicitation.
- Fee
- No separate fee.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Continuous
- How to comply
- Use approved printed copy and telephone scripts; retain versions used during the campaign.
- Official form or portal
- Solicitation materials and scripts
Applies to: A registered charitable organization or professional fundraiser making covered solicitations.
- The statutory printed and telephone duties are verified. Section 29-19-8 does not expressly resolve placement on every email, web page, social-media post, or platform interface; use the printed notice in digital solicitations as a conservative implementation practice and obtain agency guidance for unusual formats.
- Omission or misrepresentation can support administrative and civil enforcement.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 2 more
View official sources (3)
Professional fundraising and cause marketing
Applies when someone is paid to plan or conduct a solicitation. Professional fund-raising counsel and a professional solicitor are separate regulated roles, and West Virginia has no separate commercial-coventurer registration system for cause marketing.
Register with the Charities Division before activity, provide required ownership/officer/disciplinary and contract information, and renew annually.
- Deadline
- Before covered activity and annually thereafter.
- Fee
- $100 registration fee; $10,000 bond requirement applies under current forms guidance.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Annual
- How to comply
- Mail signed registration, fee, bond, contracts, and supporting documents.
- Official form or portal
- Form CHF; Professional Fundraiser Bond
Applies to: A person or entity fitting West Virginia’s professional fund-raising counsel definition.
- A counsel that directly solicits or takes custody of contributions may be treated as a professional solicitor/fundraiser.
- Unregistered activity can produce injunction, penalties, and contract/enforcement consequences.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 3 more
View official sources (4)
Register before covered solicitation, disclose officers/owners and disciplinary history, file contracts, maintain the $10,000 corporate-surety bond, and make campaign disclosures and reports required by Chapter 29-19.
- Deadline
- Before solicitation and annually; contract/campaign filings are event-triggered.
- Fee
- $100 annual registration fee; $10,000 bond; no separate campaign fee confirmed.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State, Charitable Organizations Division
- Frequency
- Annual plus campaign/event filings
- How to comply
- Submit Form CHF, fee, bond, contracts, and required reports.
- Official form or portal
- Form CHF; bond; contracts; campaign reports
Applies to: A professional solicitor or fundraiser directly soliciting contributions for compensation.
- Annual registration is separate from each charity’s registration and from campaign reporting.
- Violations can result in registration denial/revocation, injunction, penalties, restitution, and bond claims.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 3 more
View official sources (4)
Chapter 29-19 does not define or create a separate registration, fee, campaign notice, or report for a commercial coventurer or charitable sales promotion. Use a written agreement, accurate percentage-or-dollar disclosures, accounting and transfer controls, and screen whether the arrangement instead makes a party a professional solicitor, professional fundraiser, or fund-raising counsel.
- Deadline
- Before launching a cause-marketing promotion and whenever compensation or solicitation duties change.
- Fee
- No separate commercial-coventurer filing fee.
- Responsible party
- West Virginia Secretary of State; West Virginia Attorney General for consumer protection
- Frequency
- Per campaign
- How to comply
- No dedicated state filing; written contract and campaign accounting retained internally.
- Official form or portal
- No dedicated West Virginia commercial-coventurer form.
Applies to: A charity entering a percentage-of-sale, dollar-per-unit, round-up, or other cause-marketing promotion.
- This negative-system conclusion does not exempt a paid solicitor or counsel and does not authorize misleading advertising or delayed transfer of promised proceeds.
- Misclassification can trigger fundraiser registration, bonding, contract, disclosure, reporting, and enforcement duties; misleading promotion claims may create consumer-protection liability.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 3 more
View official sources (4)
Business registration, corporate tax, and sales tax
A Business Registration Certificate, the corporate net-income exemption, unrelated business income on CIT-120, purchase-side exemption certificates, and the duty to collect tax on the organization’s own taxable sales are five separate questions with five separate answers.
File through Business for West Virginia/MyTaxes or Form BUS-APP. A separate certificate may be needed for each location or business name used with the public.
- Deadline
- Before engaging in the covered business activity.
- Fee
- Current registration tax/fee shown by the application; nonprofits may qualify for exclusions or waivers depending on activity.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Frequency
- Initial and location/event-triggered
- How to comply
- Online business registration or paper BUS-APP.
- Official form or portal
- Business Registration Certificate; BUS-APP
Applies to: A nonprofit engaged in business activity for which West Virginia requires registration.
- Nonprofit or §501 status does not automatically answer whether a particular sales, employer, gaming, or local activity requires registration.
- Operating without a required certificate can lead to tax, penalty, and licensing consequences.
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 1 more
View official sources (2)
A state nonprofit corporation is not tax-exempt merely because it was formed. A corporation exempt from federal income tax is also exempt from ordinary West Virginia Corporation Net Income Tax, while unrelated business income subject to federal tax remains taxable to West Virginia. Tax Division account coding and receipt of an IRS determination letter are administrative implementation steps, not a separate substantive exemption test.
- Deadline
- After federal exemption is recognized and before omitting a state return that would otherwise be due.
- Fee
- No separate West Virginia exemption-application fee identified.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Frequency
- Initial and event-triggered
- How to comply
- Provide the IRS determination letter or account documentation requested by the Tax Division and retain confirmation of exempt account treatment.
- Official form or portal
- Tax Division Corporate Income Tax page; current CIT-120 instructions; MyTaxes correspondence.
Applies to: A nonprofit corporation seeking state income-tax exemption or earning potentially taxable income.
- UBTI, taxable subsidiaries, and nonexempt entities remain taxable. Federal revocation or material changes must be reflected in state accounts.
- Failure to establish exemption or file taxable returns can produce assessments, penalties, and interest.
- Ohio state income tax exemption required in some cases
- New Jersey state income tax exemption required
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 3 more
View official sources (4)
West Virginia provides narrow, use- and income-based exemptions rather than a universal federal-status exemption. Verify the organization and purchase satisfy the statutory test before issuing Form F0003.
- Deadline
- Before each exempt purchase.
- Fee
- No certificate fee.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Frequency
- Per purchase/vendor certificate
- How to comply
- Provide a properly completed exemption certificate to the seller and retain support.
- Official form or portal
- Form F0003; TSD-320
Applies to: A nonprofit making purchases in West Virginia.
- Purchases for resale, contractor purchases, employee purchases, reimbursements, and direct organizational purchases are distinct.
- Improper exemption claims can produce use tax, penalties, interest, and revocation.
- Virginia sales tax when you buy required
- Utah sales tax when you buy required
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 2 more
View official sources (3)
Confirm that more than 50 percent of the organization’s income is derived from specified qualifying sources and that the purchase is directly used in the exempt activity, where that statutory test applies.
- Deadline
- Before issuing an exemption certificate and throughout the period of use.
- Fee
- No separate fee.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Frequency
- Continuous/per purchase
- How to comply
- Maintain financial calculations and direct-use records with Form F0003.
- Official form or portal
- Form F0003; supporting financial records
Applies to: A nonprofit claiming the general qualifying nonprofit purchase exemption described in TSD-320.
- Where the nonprofit exemption depends on it, more than 50 percent of the income or use must be devoted to the qualifying purpose. Exactly 50 percent does not satisfy a "more than 50 percent" test.
- Special exemptions for churches, hospitals, schools, shelters, government, and other entities may use different tests.
- Failure to satisfy the exact operator can invalidate the exemption.
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 2 more
View official sources (3)
Obtain and maintain the Business Registration Certificate and satisfy the organizational, use, and beneficiary conditions described in TSD-379 before claiming the special exemption.
- Deadline
- Before the exempt purchase or project.
- Fee
- No separate exemption fee confirmed.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Frequency
- Per project/purchase
- How to comply
- Use BUS-APP and the current exemption certificate; retain eligibility evidence.
- Official form or portal
- TSD-379; Form F0003
Applies to: A qualifying nonprofit providing low-income housing or emergency shelter.
- Construction materials bought by contractors are not automatically exempt merely because the completed facility is exempt.
- Improper use can produce sales/use tax and penalties.
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 2 more
View official sources (3)
All sales are presumed taxable unless an exemption applies. Obtain seller registration, collect state and applicable municipal tax, file returns, and close the account when sales end.
- Deadline
- Register before taxable sales; returns follow the assigned filing frequency.
- Fee
- Registration and tax vary; current permit fee per BUS-APP.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Frequency
- Monthly/quarterly/annual as assigned
- How to comply
- MyTaxes/business registration and sales-tax returns.
- Official form or portal
- Business Registration Certificate; sales-tax account
Applies to: A nonprofit selling taxable goods, admissions, meals, services, or other taxable items.
- Purchase exemption does not remove seller-side duties; occasional sales, fundraising events, admissions, food, auctions, raffles, bingo, and marketplace sales require separate analysis.
- Tax, penalties, interest, and collection action can apply.
- Pennsylvania sales tax when you sell required in some cases
- Georgia sales tax when you sell required
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 2 more
View official sources (3)
Property tax
Applies when the organization owns West Virginia property. Exemption is state law administered by county assessors on ownership and exclusive qualifying use, and the appeal route depends on the assessor action, the valuation cycle, and the claim type.
Property is not exempt merely because the owner is nonprofit. Establish qualifying ownership and exclusive use and follow the county assessor’s application and annual reporting process.
- Deadline
- Use the county’s application deadline and annual declaration process; no single statewide operational date should be inferred from one county.
- Fee
- No universal statewide application fee confirmed.
- Filing agency
- County assessor and county review bodies
- Responsible party
- County assessor; county Board of Equalization and Review; West Virginia Tax Commissioner and courts on appeal
- Frequency
- Initial and annual/change-triggered
- How to comply
- File with the assessor for each parcel and property class.
- Official form or portal
- County property-tax exemption application
Applies to: A nonprofit owning real or personal property and claiming a constitutional/statutory exemption.
- Leased, mixed-use, income-producing, vacant, construction, personal property, and vehicles require separate analysis.
- Denied or omitted exemption can result in assessment and tax; change in use or ownership can terminate exemption.
- Ohio property tax exemption required in some cases
- Florida property tax exemption application required
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 2 more
View official sources (3)
Preserve the assessor notice, use the county Board of Equalization and Review process, and pursue Tax Commissioner or circuit-court review where authorized.
- Deadline
- Within the deadline stated in the assessment or applicable appeal statute.
- Fee
- No universal fee confirmed; litigation costs vary.
- Filing agency
- County assessor and county review bodies
- Responsible party
- County assessor; county Board of Equalization and Review; courts
- Frequency
- Event-triggered
- How to comply
- County appeal forms and statutory petitions.
- Official form or portal
- County appeal; petition for review
Applies to: A nonprofit whose exemption or valuation is denied or changed.
- The correct path depends on whether the dispute concerns exemption, classification, valuation, or procedure.
- Missing the appeal deadline can make the assessment final for the year.
Verification in progress. Safe approach: Property-tax exemption decisions and appeals are county administered; follow the deadline stated by the assessor and the applicable Board of Equalization and Review procedure. Unresolved: The exact county-level exemption appeal route and filing deadline vary with the assessor action, valuation cycle, and claim type. Why the official evidence is insufficient: State sources establish county administration and review bodies but do not provide one universal deadline for every exemption denial. Needed to resolve: County assessor, county Board of Equalization and Review, and the State Tax Department property-tax division for the affected parcel. Risk if this is treated as settled: Overstatement could cause the organization to miss the controlling local appeal deadline and lose review for the tax year.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: West Virginia State Tax Division / Legislature and 1 more
View official sources (2)
Employers, unemployment, and workers’ compensation
Applies when the organization has employees. Payroll registration, the nonprofit-specific unemployment coverage test with its financing election, and workers’ compensation are independent systems with independent triggers and independent deadlines.
Obtain an EIN, register with the Tax Division, open withholding and unemployment accounts as applicable, report new hires, file withholding returns and annual reconciliation/W-2 information, and close accounts when employment ends.
- Deadline
- Before first payroll; new-hire and periodic deadlines apply after hiring.
- Fee
- No universal employer-registration fee stated; taxes and insurance premiums vary.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- IRS; West Virginia State Tax Division; WorkForce West Virginia; West Virginia New Hire Reporting Center
- Frequency
- Per payroll, quarterly/annual, and event-triggered
- How to comply
- Business registration/MyTaxes, WorkForce registration, and new-hire portal.
- Official form or portal
- BUS-APP/MyTaxes; unemployment registration; new-hire report
Applies to: A nonprofit hiring employees in West Virginia.
- Federal EIN is separate from state accounts; independent-contractor classification is fact-specific.
- Penalties, interest, benefit-charge exposure, and account delinquency can result.
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 2 more
View official sources (3)
Coverage generally begins when the organization has four or more employees during each of 20 weeks in the current or preceding calendar year. The weeks need not be consecutive; full- and part-time workers count under the agency guidance.
- Deadline
- Register when the threshold is met or before voluntary coverage is elected.
- Fee
- Contribution rate and taxable wage base apply unless reimbursement is elected.
- Filing agency
- WorkForce West Virginia (WorkForce)
- Frequency
- Continuous screening; quarterly reporting once covered
- How to comply
- Register with WorkForce West Virginia and file quarterly wage reports.
- Official form or portal
- Unemployment employer registration and quarterly reports
Applies to: An organization described in IRC §501(c)(3).
- Coverage applies to a qualifying §501(c)(3) nonprofit employing four or more individuals in each of 20 weeks in the current or preceding calendar year. The 20 weeks need not be consecutive.
- Church, minister, student, rehabilitation, work-study, volunteer, and other service exclusions require role-specific review.
- Failure to register or report can lead to assessments, penalties, interest, and benefit liability.
- Pennsylvania unemployment insurance required in some cases
- Washington unemployment insurance required
Last verified: 2026-07-31
Official sources: WorkForce West Virginia and 1 more
View official sources (2)
Include officers in the employee count even if they are unpaid, unless WorkForce West Virginia confirms a statutory exclusion for the specific role.
- Deadline
- During each weekly coverage count.
- Fee
- No separate fee.
- Filing agency
- WorkForce West Virginia (WorkForce)
- Frequency
- Continuous
- How to comply
- Maintain officer rosters and obtain written agency guidance for disputed roles.
- Official form or portal
- No universal form
Applies to: A nonprofit corporation evaluating the four-employee UI threshold.
- This agency rule should not be generalized to volunteers who are not officers.
- Omitting officers can delay registration and create retroactive liability.
Last verified: 2026-07-31
Official sources: WorkForce West Virginia and 1 more
View official sources (2)
A covered §501(c)(3) nonprofit pays regular UI contributions unless it elects reimbursement. A newly covered nonprofit must elect within 30 days after the subjectivity determination for a period of at least 12 months. An existing contributing nonprofit must elect at least 30 days before the taxable year and cannot terminate the election for that year and the next. Termination generally must be filed at least 30 days before the taxable year. Reimbursable employers remain subject to quarterly wage reports and benefit billing.
- Deadline
- Newly covered nonprofit: within 30 days after determination of subjectivity. Existing contributor: at least 30 days before the taxable year. Termination: at least 30 days before the taxable year. Benefit bill: within 30 days after mailing or delivery; appeal after redetermination: within 15 days.
- Fee
- Contributory rate and wage base as assigned; reimbursable liability equals regular benefits plus one-half of extended benefits attributable to the nonprofit. Security may be required under the Commissioner’s rules.
- Filing agency
- WorkForce West Virginia (WorkForce)
- Frequency
- Quarterly wage reports and benefit bills; election and termination event-triggered.
- How to comply
- Written election or termination notice to WorkForce West Virginia; quarterly wage reports; payment or protest of benefit bills.
- Official form or portal
- WorkForce employer account; reimbursement election notice; quarterly wage report; benefit-charge bill and appeal.
Applies to: A covered §501(c)(3) nonprofit.
- The Commissioner may extend an election or termination period for good cause and may permit limited retroactivity. Group accounts and security are controlled by additional statutory and regulatory provisions.
- Late bills incur the same interest, penalties, assessment, and civil-collection provisions as delinquent contributions; an untimely election leaves contributory financing in place.
Last verified: 2026-07-31
Official sources: WorkForce West Virginia and 3 more
View official sources (4)
West Virginia generally requires employers to procure and continuously maintain private workers’ compensation insurance or qualify for self-insurance. Federal tax-exempt status does not create a nonprofit exemption.
- Deadline
- Before covered employment begins and continuously.
- Fee
- Premium varies by payroll, classification, and carrier.
- Filing agency
- West Virginia Offices of the Insurance Commissioner (OIC)
- Responsible party
- West Virginia Offices of the Insurance Commissioner; private carrier
- Frequency
- Continuous
- How to comply
- Purchase from an authorized carrier or obtain self-insurance approval.
- Official form or portal
- Workers’ compensation policy; self-insurance approval
Applies to: A nonprofit employer with one or more employees not within a statutory exclusion.
- Domestic service, certain agricultural, casual, church, volunteer, officer/director, and other categories require exact statutory classification.
- Uninsured employers face employee damages, loss of defenses, penalties, liens, and other enforcement.
- Pennsylvania workers compensation required
- Washington workers compensation required
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Obtain proof that each direct subcontractor is insured or self-insured. A prime contractor may become responsible for benefits when an uninsured subcontractor’s employee is injured and no certificate was obtained.
- Deadline
- Before and throughout the subcontracted work.
- Fee
- No state filing fee; insurance cost varies.
- Filing agency
- West Virginia Offices of the Insurance Commissioner (OIC)
- Responsible party
- West Virginia Offices of the Insurance Commissioner; private carriers
- Frequency
- Per subcontractor
- How to comply
- Collect and retain certificates of coverage.
- Official form or portal
- Certificate of workers’ compensation coverage
Applies to: A nonprofit acting as a prime contractor or using subcontractors.
- Independent-contractor labels do not control when the actual relationship or statutory prime-contractor rule applies.
- The nonprofit may become liable for benefits and related costs.
Last verified: 2026-07-31
View official source
Maintain required workers’ compensation posting and report every employee injury to the workers’ compensation carrier or claims administrator on the Insurance Commissioner’s prescribed form within five days after receiving the employee’s notice. The report must state whether the employer disputes compensability or temporary-total-disability payments.
- Deadline
- Within five days after the employer receives the employee’s notice of injury; fatality or serious-incident workplace-safety reporting may have separate faster deadlines.
- Fee
- No filing fee.
- Filing agency
- West Virginia Offices of the Insurance Commissioner (OIC)
- Responsible party
- West Virginia Offices of the Insurance Commissioner; private carrier
- Frequency
- Per injury; continuous posting.
- How to comply
- Submit the Insurance Commissioner-prescribed employer injury report to the carrier or claims administrator; supplemental reports may follow.
- Official form or portal
- Employer’s Report of Injury / carrier first-report workflow; required workplace coverage notice.
Applies to: A covered nonprofit employer.
- Carrier intake systems may differ, but they may not extend the statutory five-day employer deadline. Employee claim-filing deadlines and OSHA fatality/serious-injury reporting are separate.
- Late reporting waives the employer’s right to object to interim temporary-total-disability payments for the period specified by §23-4-1b and may impair claim administration.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Bingo
Applies when the organization conducts bingo. Article 20 bingo is its own licence, its own operating rules, and its own reports; being incorporated authorizes none of it, and none of this carries over to raffles.
Apply to the State Tax Commissioner for the appropriate annual, limited occasion, state fair, or super bingo license before conducting licensed bingo, and maintain the required business registration certificate.
- Deadline
- Apply before the first occasion and observe the statutory application period.
- Fee
- License fee varies by license type; the current super bingo fee is $5,000.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Annual or limited occasion
- How to comply
- Submit the Tax Commissioner’s bingo application, bond if required, and supporting records.
- Official form or portal
- Annual Bingo License; Limited Occasion Bingo License; Super Bingo License
Applies to: A charitable or public-service organization conducting bingo.
- Eligibility, organizational-history, location, occasion, prize, worker, compensation, and public-access rules differ by license.
- Unlicensed or noncompliant bingo can lead to criminal penalties, civil penalties, suspension, revocation, and tax consequences.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Follow Article 20’s rules for resident active members, workers, minors, compensation, premises, equipment, prize limits, expenses, and use of net proceeds for charitable or public-service purposes.
- Deadline
- At every bingo occasion and distribution.
- Fee
- No separate fee beyond license and ordinary operating costs.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Continuous during licensed activity
- How to comply
- Internal controls, occasion records, bank records, and licensed equipment/suppliers.
- Official form or portal
- Bingo occasion records
Applies to: A licensed bingo organization.
- Junior firefighters and minors attending with adults are subject to specific statutory rules.
- Violations can cause license action, penalties, and repayment/diversion claims.
Last verified: 2026-07-31
View official source
File the required bingo reports, identify prize recipients over $100 where required, and include a CPA compilation, review, or audit when gross receipts exceed $50,000.
- Deadline
- Use the due date stated in Article 20 and current form.
- Fee
- CPA cost varies; late penalties may apply.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Periodic/annual
- How to comply
- Submit the current bingo financial report and CPA work product.
- Official form or portal
- Bingo financial report
Applies to: A bingo licensee subject to periodic or annual reporting.
- A CPA compilation, review, or audit is required when bingo gross receipts exceed $50,000. Exactly $50,000 does not exceed the threshold.
- Preserve the exact gross-receipts operator and do not merge bingo with raffle reports.
- Late or incomplete reports can produce monthly penalties and license action.
Last verified: 2026-07-31
View official source
Ordinary and online raffles
Applies when the organization runs raffles. Ordinary Article 21 raffles, online Article 21A raffles, and Article 23 raffle boards and break-open games are three separate systems, and an ordinary raffle licence does not authorize online ticket sales.
The organization may conduct raffles without a license only when each single raffle prize does not exceed $4,000 and cumulative annual gross proceeds do not exceed $15,000; maintain a separate accounting.
- Deadline
- Screen before ticket sales and throughout each calendar year.
- Fee
- No license fee within the exception.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Per raffle and annual monitoring
- How to comply
- Maintain separate raffle accounting.
- Official form or portal
- No-license raffle accounting records
Applies to: A charitable or public-service organization in existence in West Virginia for at least one year.
- The unlicensed ordinary-raffle exception requires that no single prize be more than $4,000.
- The exception also requires that annual gross proceeds be not more than $15,000, and that the organization have been in existence at least one year.
- The exception does not waive all Article 21 conduct and fraud rules.
- Exceeding the limits without a license creates unlicensed-gaming exposure.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Apply on the Tax Commissioner’s form. Do not sell tickets or hold the first occasion until approval and expiration of the 60-day filing period, subject to the statute’s deemed-approval rule.
- Deadline
- At least 60 days before the first ticket sale or raffle occasion.
- Fee
- License fee varies by annual or limited occasion license; confirm current form.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Annual or limited occasion
- How to comply
- Submit the raffle application and required information.
- Official form or portal
- Annual Raffle License; Limited Occasion Raffle License
Applies to: A charitable or public-service organization conducting raffles beyond §47-21-3.
- A limited occasion license permits two occasions during a period not exceeding six months; licenses are nontransferable.
- Unlicensed raffles can lead to criminal and civil penalties and license denial.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Prizes may be money, real or personal property, or merchandise, but not beer, wine, spirits, or alcoholic liquor. Follow Article 21 for ticket sales, advertising, workers, compensation, drawing, expenses, and use of proceeds.
- Deadline
- At each raffle occasion and ticket sale.
- Fee
- No separate fee beyond any license.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner; WVABCA for separate alcohol issues
- Frequency
- Continuous
- How to comply
- Use compliant tickets, advertising, drawing controls, and bank/accounting records.
- Official form or portal
- Raffle tickets and records
Applies to: A licensed or exempt raffle operator.
- Online advertising does not itself authorize online payment or electronic ticket sales under the ordinary raffle article.
- Violations can produce license action and criminal/civil penalties.
Last verified: 2026-07-31
View official source
File the required financial reports, identify individuals receiving aggregate prizes over $100, and include a CPA compilation, review, or audit when annual gross receipts exceed $50,000.
- Deadline
- Use the report due date stated in Article 21 and the current form.
- Fee
- $25 per month or fraction late, capped at $100, under §47-21-22; CPA cost varies.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Annual/periodic
- How to comply
- Submit the current raffle financial report and CPA work product.
- Official form or portal
- Raffle financial report
Applies to: A raffle licensee subject to Article 21 reporting.
- A CPA compilation, review, or audit is required when raffle gross receipts exceed $50,000, and prize-recipient information is reported for aggregate prizes of more than $100.
- The exact threshold operator is “exceed $50,000.”
- Late reports incur statutory penalties and can affect licensing.
Last verified: 2026-07-31
Official source: West Virginia Legislature — §47-21-22 — Raffle reports and CPA threshold
View official source
Do not treat ordinary raffle authority as online authority. Apply under Article 21A or remain within its small unlicensed exception, use an approved platform/provider structure, and follow online registration, payment, ticket delivery, drawing, security, and geolocation rules.
- Deadline
- Before online ticket sales or the first online occasion.
- Fee
- Current license and provider fees depend on the selected Article 21A license; confirm current forms.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Annual or limited occasion
- How to comply
- Tax Commissioner online raffle application and approved platform workflow.
- Official form or portal
- Online Raffle License; platform-provider license where applicable
Applies to: A qualifying charitable/public-service organization or institution of higher education conducting online raffles.
- Research provider details only to the level needed to select and use a compliant provider.
- Unauthorized online sales can lead to gaming, consumer, payment, and license enforcement.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
Article 21A permits unlicensed online raffles only when each prize does not exceed $4,000 and cumulative annual gross proceeds do not exceed $15,000; maintain separate accounting.
- Deadline
- Screen before online sales and throughout the calendar year.
- Fee
- No license fee within the exception.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Per online raffle and annual monitoring
- How to comply
- Maintain separate online raffle accounting and platform records.
- Official form or portal
- No-license online raffle records
Applies to: An eligible organization or institution of higher education in existence in West Virginia for at least one year.
- The unlicensed online-raffle exception under Article 21A requires that no single prize be more than $4,000.
- It also requires annual gross proceeds of not more than $15,000 and at least one year of existence. This is a separate Article 21A exception, not the ordinary Article 21 raffle exception.
- The exception does not waive general security, fraud, and proceeds restrictions.
- Exceeding the limits without a license creates unlicensed online-gaming exposure.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
The Tax Commissioner must receive the application and the 60-day filing period must expire before online ticket sales or the first occasion. Annual licensees may not conduct joint online raffle occasions; limited-license joint occasions are separately regulated.
- Deadline
- At least 60 days before the first online ticket sale or occasion.
- Fee
- Current fee requires the current application; state fair online raffle fee is $500 but should not be generalized.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Annual or limited occasion
- How to comply
- Submit the online raffle application and platform/provider materials.
- Official form or portal
- Online raffle application
Applies to: An organization seeking an Article 21A annual or limited occasion license.
- Only one annual license in the aggregate may apply to an organization and its affiliates, subject to statutory branch/church exceptions.
- Noncompliance can lead to denial, suspension, revocation, civil penalties, and criminal exposure.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
West Virginia separately regulates charitable raffle boards and games, including paper cards with perforated break-open tabs. A nonprofit raffle operator must purchase them from a Tax Commissioner-licensed wholesaler or distributor, retain the original invoice and serial-number verification, and treat unverified games as contraband. The distributor—not the ordinary nonprofit purchaser—files the RAFBRD-1 license and pays the 20-percent retail-value fee.
- Deadline
- Before acquiring, possessing, or using charitable raffle boards or break-open games.
- Fee
- No separate purchaser license fee identified for an ordinary licensed raffle organization. Distributor annual license $500; distributor fee equals 20¢ per $1 of retail value.
- Filing agency
- West Virginia State Tax Division (Tax Division)
- Responsible party
- West Virginia State Tax Commissioner
- Frequency
- Per purchase and throughout possession/use.
- How to comply
- Purchase only from a licensed distributor; retain original invoices, serial numbers, and proof that the retail-value fee was paid.
- Official form or portal
- Tax Division Bingo and Raffle page; RAFBRD-1 and RAFBRD-3 for distributors.
Applies to: A nonprofit proposing break-open tickets, pull tabs, tip boards, or similar gaming products.
- This system is separate from bingo, ordinary raffle licensing, online raffle licensing, and commercial lottery gaming.
- Unverified boards or games may be treated as contraband and seized; unlawful sale or use can produce tax and gaming enforcement.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
Alcohol, lobbying, campaign finance, and local licensing
Applies only to organizations that serve alcohol at an event, lobby, spend on West Virginia elections, or operate in a municipality with its own requirements. Four of these ten entries remain VERIFICATION IN PROGRESS, and the Charleston and Morgantown findings are local examples that are not generalized statewide.
Use the activity-specific WVABCA permit, obtain local approvals where required, buy alcohol through authorized channels, follow age/hours/service/storage rules, and keep gaming authorization separate.
- Deadline
- Apply before the event by the deadline on the current form.
- Fee
- Fee varies by permit type and duration.
- Filing agency
- West Virginia Alcohol Beverage Control Administration (WVABCA)
- Responsible party
- West Virginia Alcohol Beverage Control Administration; local government
- Frequency
- Per event
- How to comply
- Submit the Special One-Day Nonprofit or other appropriate event application and local approvals.
- Official form or portal
- Special One-Day Nonprofit License; Special Event Fair/Festival application
Applies to: A nonprofit event involving beer, wine, spirits, or alcoholic liquor.
- A raffle or bingo license does not authorize alcohol; donated alcohol does not automatically avoid licensing.
- Unlicensed service can lead to criminal, civil, and license consequences.
Last verified: 2026-07-31
Official sources: West Virginia Alcohol Beverage Control Administration and 2 more
View official sources (3)
Use the current WVABCA form for the exact beverage type and event. Do not carry over fee or timing from another license category.
- Deadline
- Use the permit-specific lead time shown on the current application.
- Fee
- Permit-specific; current amount requires direct form confirmation.
- Filing agency
- West Virginia Alcohol Beverage Control Administration (WVABCA)
- Responsible party
- West Virginia Alcohol Beverage Control Administration; county or municipality
- Frequency
- Per event
- How to comply
- Current WVABCA form and local approval.
- Official form or portal
- Selected temporary-event permit
Applies to: A nonprofit choosing a specific temporary alcohol event permit.
- Beer/wine one-day authority and liquor/fair/festival authority are distinct.
- Late or wrong-category filing can prevent the event or produce enforcement.
Verification in progress. Safe approach: Obtain the WVABCA permit matched to the beverages and event and follow that form’s deadline, fee, duration, and local-approval requirements. Unresolved: The exact fee, lead time, duration, event count, and local approval depend on the selected WVABCA temporary permit and beverage type. Why the official evidence is insufficient: WVABCA publishes multiple current permit forms rather than one universal nonprofit-event rule. Needed to resolve: West Virginia Alcohol Beverage Control Administration and the event municipality or county. Risk if this is treated as settled: Overstatement could result in an unlicensed alcohol event, inability to purchase or serve alcohol lawfully, and event cancellation.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: West Virginia Alcohol Beverage Control Administration and 2 more
View official sources (3)
File a signed Lobbyist Registration Statement, identify employers and subjects, pay $100, maintain authorization, and amend or terminate when representation changes.
- Deadline
- Before covered lobbying and for each registration cycle.
- Fee
- $100 registration fee; payment by check, money order, or credit card under current instructions.
- Filing agency
- West Virginia Ethics Commission (Ethics Commission)
- Frequency
- Biennial cycle/event-triggered
- How to comply
- Ethics Commission registration statement and portal.
- Official form or portal
- Lobbyist Registration Statement; payment cover sheet
Applies to: A person compensated to influence West Virginia legislation or administrative rules, or otherwise meeting the Ethics Act trigger.
- Nonprofit representation does not automatically waive the full fee; uncompensated testimony and other exemptions require exact analysis.
- Unregistered lobbying can result in suspension, civil penalties, and enforcement.
Last verified: 2026-07-31
Official sources: West Virginia Ethics Commission and 1 more
View official sources (2)
File activity reports for each reporting period, disclose reportable expenditures and group events on schedules, retain supporting records, and terminate representation formally.
- Deadline
- By each published reporting-period deadline.
- Fee
- No filing fee; late fee is $10 per business day up to $250.
- Filing agency
- West Virginia Ethics Commission (Ethics Commission)
- Frequency
- Periodic
- How to comply
- Portal, email scan of signed originals, mail, or hand delivery as permitted.
- Official form or portal
- Lobbyist Activity Report; Schedules A and B
Applies to: A registered lobbyist.
- The lobbyist remains personally responsible even when an employer pays expenses.
- Late filing produces fees and can suspend lobbying privileges.
Last verified: 2026-07-31
Official sources: West Virginia Ethics Commission and 1 more
View official sources (2)
Use the separate Grassroots Sponsor Registration and Reporting form. Legislative lobbyist registration does not substitute for grassroots registration.
- Deadline
- Before or promptly after the statutory campaign trigger and by each reporting deadline.
- Fee
- Current fee or threshold requires confirmation from the GR1 form and statute.
- Filing agency
- West Virginia Ethics Commission (Ethics Commission)
- Frequency
- Campaign/periodic
- How to comply
- Submit GR1 and termination/report forms.
- Official form or portal
- GR1 Grassroots Sponsor Registration and Reporting
Applies to: A sponsor conducting a public campaign primarily intended to influence legislation and meeting the statutory trigger.
- Ordinary public education or issue advocacy may fall outside the trigger; facts and expenditures matter.
- Failure to register or report can lead to Ethics Act enforcement.
Verification in progress. Safe approach: A paid public campaign intended to influence legislation may require separate grassroots sponsor registration and reports; confirm the current trigger before launch. Unresolved: The current grassroots-campaign expenditure threshold and initial filing deadline must be confirmed from the controlling Ethics Commission form and statute. Why the official evidence is insufficient: The Commission confirms a separate grassroots system, but the summary page does not state every trigger and rapid deadline. Needed to resolve: West Virginia Ethics Commission, GR1 form, and W. Va. Code chapter 6B, article 3. Risk if this is treated as settled: Overstatement could cause a sponsor either to miss a required grassroots filing or to register unnecessarily under the wrong lobbying system.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: West Virginia Ethics Commission and 1 more
View official sources (2)
Determine whether the activity creates a PAC, independent-expenditure committee, or electioneering-communications committee; file the correct Statement of Organization and periodic/pre-election reports with the proper state, county, or municipal filing authority.
- Deadline
- Before committee activity or by the statutory trigger; reports follow quarterly and election schedules.
- Fee
- No universal registration fee confirmed.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State; county or municipal clerk where applicable
- Frequency
- Periodic/event-triggered
- How to comply
- Electronic filing is generally required for state-level committees; limited local committees may file paper.
- Official form or portal
- Form F-4; independent expenditure/electioneering forms; campaign-finance portal
Applies to: A nonprofit engaging in ballot-measure, candidate, independent-expenditure, or electioneering-communication activity beyond ordinary issue advocacy.
- State permission does not override the federal §501(c)(3) prohibition on candidate campaign intervention.
- Unregistered or late activity can lead to civil penalties and enforcement.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 2 more
View official sources (3)
Use the current SOS forms, disclose the spender and funding as required, include statutory disclaimers, avoid coordination, and retain records.
- Deadline
- At the transaction- and election-specific deadlines in Chapter 3 and current forms.
- Fee
- No universal filing fee confirmed; late penalties apply.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Event-triggered plus periodic
- How to comply
- Campaign-finance electronic filing system and current forms.
- Official form or portal
- Form F-7B and related EC/IE forms
Applies to: A nonprofit making covered independent expenditures or electioneering communications.
- Federal tax law may prohibit or tax activity even when state campaign-finance law permits it.
- Late or incomplete reporting can produce penalties and enforcement.
Verification in progress. Safe approach: Before making a covered political expenditure, identify the committee type and use the current SOS form and election-specific deadline. Unresolved: The applicable independent-expenditure or electioneering-communication threshold and accelerated reporting window depend on the transaction and election calendar. Why the official evidence is insufficient: Current SOS materials use multiple forms and election-specific schedules that cannot be safely compressed into one universal threshold. Needed to resolve: West Virginia Secretary of State, Elections Division, and the current Chapter 3 campaign-finance forms. Risk if this is treated as settled: Overstatement could cause a missed rapid report, omitted disclaimer, civil penalty, or campaign-finance enforcement.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: West Virginia Secretary of State and 1 more
View official sources (2)
Complete state entity and Tax Division registrations, then screen for activity-specific licenses and municipal zoning, occupancy, business license, B&O tax, food, alcohol, event, and solicitation requirements.
- Deadline
- Before the regulated activity or occupancy begins.
- Fee
- Fees vary by state activity and locality.
- Responsible party
- West Virginia Secretary of State; Tax Division; activity regulators; local governments
- Frequency
- Continuous/event-triggered
- How to comply
- Use the Business for West Virginia process and the relevant agency/local portal.
- Official form or portal
- Business Registration Certificate; local and activity-specific applications
Applies to: Every nonprofit operating programs, selling, employing, holding events, or occupying property in West Virginia.
- No single statewide “nonprofit business license” resolves all activities.
- Missing a separate license can stop operations and create fines or tax liability.
- Virginia local business license required in some cases
- South Carolina local business license required in some cases
Last verified: 2026-07-31
Official sources: West Virginia State Tax Division / Legislature and 3 more
View official sources (4)
Register with the City Collector when the organization’s activities fall within city requirements, renew the local business license, and check B&O tax, zoning, occupancy, food, alcohol, and event approvals.
- Deadline
- Before local operations and by the city’s annual renewal deadline.
- Fee
- Local fee and tax vary by classification; nonprofit treatment must be confirmed with the City Collector.
- Filing agency
- City of Charleston
- Frequency
- Annual/event-triggered
- How to comply
- City forms and department process.
- Official form or portal
- Charleston business registration and renewal applications
Applies to: A nonprofit operating, selling, employing, or holding events within Charleston city limits.
- This is a Charleston-only example and must not be generalized statewide.
- Local fines, tax, permit, or occupancy consequences may apply.
Verification in progress. Safe approach: A nonprofit operating in Charleston should obtain a written City Collector determination for its business license, B&O tax, zoning, occupancy, and event obligations. Unresolved: Charleston nonprofit business-license, B&O-tax, and fee treatment depends on the organization’s actual activity and municipal classification. Why the official evidence is insufficient: The city publishes general registration and renewal materials but no universal nonprofit exemption covering all activities. Needed to resolve: City of Charleston City Collector and applicable zoning, fire, health, and event offices. Risk if this is treated as settled: Overstatement could lead to an incorrect local exemption claim, unpaid B&O tax, or operating without required city approval.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: City of Charleston and 1 more
View official sources (2)
Use the Cityworks PLL portal for business license, zoning, occupancy, home-occupation, event, and other local approvals. Current municipal business licenses expire June 30.
- Deadline
- Before local operations; renew by June 30 where the municipal license applies.
- Fee
- Local fee varies by classification.
- Filing agency
- City of Morgantown
- Frequency
- Annual/event-triggered
- How to comply
- Cityworks PLL and Finance Department applications.
- Official form or portal
- Municipal Business License Application; local permits
Applies to: A nonprofit operating a covered business, retail, restaurant, home occupation, solicitation, or event within Morgantown.
- This is a Morgantown-only example; nonprofit status does not automatically remove every local requirement.
- Operating without required local approval can result in fines, closure, or permit enforcement.
Last verified: 2026-07-31
Official sources: City of Morgantown and 2 more
View official sources (3)
Amendments, transactions, dissolution, and account closure
Applies when the organization changes its charter, merges, transfers major assets, or winds down. Filing Articles of Dissolution closes the corporation and nothing else: every charity, tax, employment, insurance, gaming, alcohol, advocacy, and municipal account has to be closed on its own.
Obtain board/member approvals required by Chapter 31E, file the amendment or restatement, and use correction only for an execution, transmission, or inaccurate-statement defect rather than a substantive change.
- Deadline
- Before representing the charter change as effective; correction promptly after discovery.
- Fee
- Current filing fee per SOS form/portal.
- Filing agency
- West Virginia Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- WV One Stop or current paper amendment/correction form.
- Official form or portal
- Articles of Amendment; Restated Articles; Articles/Statement of Correction
Applies to: A nonprofit changing its name, purpose, membership structure, or other Articles provision, or correcting a defective filing.
- Bylaw amendments generally remain internal unless the Articles must change.
- Unfiled charter changes are ineffective as public amendments; misuse of correction can be rejected.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Prepare the statutory plan, obtain applicable approvals, preserve donor-restricted and charitable assets, and determine whether Attorney General notice, consent, or court review is required before closing.
- Deadline
- Before filing or closing the transaction.
- Fee
- SOS filing fee and transaction costs vary.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State; West Virginia Attorney General; courts
- Frequency
- Event-triggered
- How to comply
- Articles of Merger or other transaction filing plus notices/approvals.
- Official form or portal
- Plan of merger; Articles of Merger; asset-transfer resolutions
Applies to: A nonprofit planning a merger or sale of substantially all assets.
- The Attorney General/court role depends on charitable restrictions and transaction structure.
- An unauthorized transaction can be enjoined, rescinded, or expose fiduciaries to liability.
Verification in progress. Safe approach: Complete Chapter 31E approvals and obtain transaction-specific confirmation before transferring substantially all charitable or restricted assets. Unresolved: Attorney General notice, consent, or court-review duties for a merger or major asset transfer depend on the asset restrictions and transaction structure. Why the official evidence is insufficient: Chapter 31E governs corporate approvals, but no single official workflow resolves every charitable-trust or restricted-asset transaction. Needed to resolve: West Virginia Attorney General, Secretary of State, and circuit court where charitable restrictions require review. Risk if this is treated as settled: Overstatement could permit an unauthorized transfer, breach donor restrictions, or expose directors to injunction, rescission, or restitution.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: West Virginia Legislature and 1 more
View official sources (2)
Follow Chapter 31E approval rules, cease ordinary operations except winding up, address known and unknown claims, liquidate or transfer assets lawfully, and file the appropriate dissolution document.
- Deadline
- After authorization and as part of winding up; file before treating the entity as terminated.
- Fee
- Current dissolution fee per SOS form/portal.
- Filing agency
- West Virginia Secretary of State (SOS)
- Responsible party
- West Virginia Secretary of State; West Virginia Attorney General and courts where charitable assets are involved
- Frequency
- One time
- How to comply
- WV One Stop or current paper dissolution filing.
- Official form or portal
- Articles of Dissolution; notice of intent where applicable
Applies to: A domestic nonprofit ending its corporate existence.
- A before-activity dissolution may use a simpler route than dissolution after operations or asset receipt.
- The corporation remains responsible for liabilities and restricted assets; informal abandonment does not dissolve it.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
After liabilities, apply restrictions and the Articles; transfer assets to permitted charitable, governmental, or other qualifying recipients rather than directors, members, or insiders.
- Deadline
- During winding up before final distribution and termination.
- Fee
- No separate state fee; legal and court costs may apply.
- Responsible party
- Board; West Virginia Attorney General; courts; IRS where federal exemption is involved
- Frequency
- One time
- How to comply
- Board plan, restriction review, recipient due diligence, and any required AG/court process.
- Official form or portal
- Plan of distribution; court/AG filings if required
Applies to: A dissolving nonprofit holding charitable or donor-restricted assets.
- Mutual or member-serving assets, unrestricted assets, and charitable restrictions require separate legal classification.
- Misdistribution can lead to restitution, fiduciary liability, injunction, and federal tax consequences.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
After the corporate filing, separately close charity registration, Tax Division accounts, withholding, unemployment, workers’ compensation, bingo, raffle, online raffle, alcohol, lobbying, campaign-finance, trade-name, and municipal licenses; file final returns and reports.
- Deadline
- At cessation and by each system’s final-report deadline.
- Fee
- Fees, taxes, premiums, and final-report charges vary.
- Responsible party
- Each issuing agency and locality
- Frequency
- One time per account
- How to comply
- Agency-specific closure, final return, cancellation, withdrawal, or termination forms.
- Official form or portal
- Agency-specific closure forms
Applies to: A nonprofit dissolving, withdrawing, or ending a regulated activity.
- Reinstating the corporation does not automatically restore closed or revoked external accounts.
- Open accounts can continue generating reports, fees, penalties, and public delinquency.
Last verified: 2026-07-31
Official sources: West Virginia Secretary of State and 12 more
View official sources (13)
Ordinary West Virginia nonprofit incorporation is completed by delivering Articles under Chapter 31E. The controlling formation provisions and current SOS Articles instructions enumerate the required filing steps and do not impose a newspaper publication or proof-of-publication filing.
- Deadline
- Not applicable to ordinary Chapter 31E formation.
- Fee
- No ordinary formation-publication fee.
- Responsible party
- West Virginia Secretary of State
- Frequency
- Not applicable.
- How to comply
- No newspaper publication or proof-of-publication filing for ordinary Chapter 31E incorporation.
- Official form or portal
- Form CD-1NP Articles of Incorporation; no publication form.
Applies to: A new ordinary West Virginia nonprofit corporation.
- Claims notices in dissolution, court proceedings, regulated activities, and local permits may create separate publication or notice duties.
- None for an ordinary nonexistent publication step; separate notice duties may apply to other transactions.
Last verified: 2026-07-31
Official sources: West Virginia Legislature and 2 more
View official sources (3)
Official Sources
78 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| West Virginia Legislature | §21A-5-3a — Financing benefits for nonprofit employees | https://code.wvlegislature.gov/21A-5-3A/ | |
| West Virginia Legislature | §23-4-1b — Employer report of injuries | https://code.wvlegislature.gov/23-4-1B/ | |
| West Virginia Legislature | §29-19-5 — Charity registration, annual filing, extension, and fees | https://code.wvlegislature.gov/29-19-5/ | |
| West Virginia Legislature | §29-19-6 — Charitable-registration exemptions | https://code.wvlegislature.gov/29-19-6/ | |
| West Virginia Legislature | §29-19-8 — Solicitation disclosures | https://code.wvlegislature.gov/29-19-8/ | |
| West Virginia Legislature | §31E-13-1321 — Procedure and effect of administrative dissolution | https://code.wvlegislature.gov/31E-13-1321/ | |
| West Virginia Legislature | §31E-13-1322 — Reinstatement following administrative dissolution | https://code.wvlegislature.gov/31E-13-1322/ | |
| West Virginia Legislature | §31E-2-202 — Articles of incorporation | https://code.wvlegislature.gov/31E-2-202/ | |
| West Virginia Legislature | §31E-4-403 — Reserved name | https://code.wvlegislature.gov/31E-4-403/ | |
| West Virginia Legislature | §31E-8-801 — Board requirement and duties | https://code.wvlegislature.gov/31E-8-801/ | |
| West Virginia Legislature | §31E-8-803 — Number and election of directors | https://code.wvlegislature.gov/31E-8-803/ | |
| West Virginia Legislature | §31E-8-824 — Board quorum and voting | https://code.wvlegislature.gov/31E-8-824/ | |
| West Virginia Legislature | §31E-8-840 — Required officers | https://code.wvlegislature.gov/31E-8-840/ | |
| West Virginia Legislature | §47-21-22 — Raffle reports and CPA threshold | https://code.wvlegislature.gov/47-21-22/ | |
| West Virginia Legislature | §47-21-3 — Unlicensed raffle threshold | https://code.wvlegislature.gov/47-21-3/ | |
| West Virginia Legislature | §47-21-4 — Raffle application and 60-day period | https://code.wvlegislature.gov/47-21-4/ | |
| West Virginia Legislature | §47-21A-3 — Unlicensed online raffle threshold | https://code.wvlegislature.gov/47-21A-3/ | |
| West Virginia Legislature | §47-21A-4 — Online raffle application and 60-day period | https://code.wvlegislature.gov/47-21A-4/ | |
| West Virginia Legislature | §47-21A-5 — Annual online raffle license | https://code.wvlegislature.gov/47-21A-5/ | |
| West Virginia Legislature | §59-1-2 — Secretary of State business-entity fees | https://code.wvlegislature.gov/59-1-2/ | |
| West Virginia Legislature | Chapter 47, Article 23 — Charitable raffle boards and games | https://code.wvlegislature.gov/47-23/ | |
| West Virginia Secretary of State | Charitable registration overview/instructions | https://sos.wv.gov/media/325/download | |
| West Virginia State Tax Division | CIT-120 Instructions | https://tax.wv.gov/Documents/CIT/2023/cit120.instructions.2023.pdf | |
| City of Charleston | City of Charleston — Business License Renewal | https://www.charlestonwv.gov/documents/business-license-renewal-application-2025-2026-general-tue-12272016-1322 | |
| City of Charleston | City of Charleston — Business Registration | https://www.charlestonwv.gov/node/1380 | |
| City of Morgantown | City of Morgantown — Business Licenses | https://morgantownwv.gov/203/Business-Licenses | |
| City of Morgantown | City of Morgantown — Municipal Business License Application | https://www.morgantownwv.gov/DocumentCenter/View/6205/Municipal-Business-License-Application---Fillable-PDF | |
| City of Morgantown | City of Morgantown — Permitting, Licensing, and Registration | https://www.morgantownwv.gov/704/Permitting-Licensing-Registration | |
| West Virginia State Tax Division | Corporate Income Tax | https://tax.wv.gov/business/corporateincometax/pages/corporateincometax.aspx | |
| West Virginia Secretary of State | Domestic nonprofit Articles of Incorporation form and instructions | https://sos.wv.gov/media/243/download | |
| West Virginia Secretary of State | Exemptions to Charitable Organization Registration | https://sos.wv.gov/media/329/download | |
| West Virginia Secretary of State | Form CO-LP-RE — Application for Reinstatement | https://sos.wv.gov/sites/default/files/2026-04/co-lp-re.pdf | |
| Internal Revenue Service | IRS — Lifecycle of an Exempt Organization | https://www.irs.gov/charities-non-profits/life-cycle-of-an-exempt-organization | |
| West Virginia Secretary of State | Professional Fundraiser or Fund-Raising Counsel Registration Statement (CHF) | https://sos.wv.gov/media/327/download | |
| West Virginia Secretary of State | Register a Trade Name (DBA) | https://sos.wv.gov/business/registration-and-waivers/register-trade-name-dba | |
| West Virginia Secretary of State | Secretary of State — Annual Reports | https://sos.wv.gov/business/updates-and-changes/annual-reports | |
| West Virginia Secretary of State | Secretary of State — Business portal and entity search | https://sos.wv.gov/business | |
| West Virginia Secretary of State | Secretary of State — Campaign Finance FAQ | https://sos.wv.gov/campaign-finance-frequently-asked-questions | |
| West Virginia Secretary of State | Secretary of State — Charitable Organizations | https://sos.wv.gov/business/charities/charitable-organizations | |
| West Virginia Secretary of State | Secretary of State — Charitable Organizations & Professional Fundraiser Forms and Fees | https://sos.wv.gov/charitable-organizations-professional-fundraiser-forms-and-fees | |
| West Virginia Secretary of State | Secretary of State — Charities FAQ | https://sos.wv.gov/charities-frequently-asked-questions | |
| West Virginia Secretary of State | Secretary of State — Charities Registration Steps | https://sos.wv.gov/registration-steps | |
| West Virginia Secretary of State | Secretary of State — Corporations and related entities | https://sos.wv.gov/corporations-limited-partnerships-voluntary-associations-and-business-trusts | |
| West Virginia Secretary of State | Secretary of State — Election Forms | https://sos.wv.gov/election-forms | |
| West Virginia Secretary of State | Secretary of State — Professional Fundraisers and Fundraising Counsels | https://sos.wv.gov/professional-fundraisers-and-fundraising-counsels | |
| West Virginia Secretary of State | Secretary of State — Register a New Business | https://sos.wv.gov/register-new-wv-business | |
| West Virginia Secretary of State | Secretary of State — Register an Out-of-State Business | https://sos.wv.gov/business/registration-and-waivers/register-out-state-foreign-business | |
| West Virginia Secretary of State | Secretary of State — Requesting Charity Information | https://sos.wv.gov/requesting-information | |
| West Virginia State Tax Division / Legislature | Streamlined Sales Tax Certificate of Exemption F0003 | https://tax.wv.gov/documents/sst/f0003.pdf | |
| West Virginia State Tax Division | Tax Division — Bingo, Raffle, Online Raffle, and Raffle Boards | https://tax.wv.gov/Business/BusinessRegistration/BingoAndRaffle/Pages/BusinessRegistrationBingoAndRaffle.aspx | |
| West Virginia State Tax Division / Legislature | Tax Division — Business Registration | https://tax.wv.gov/business/businessregistration/pages/businessregistration.aspx | |
| West Virginia State Tax Division / Legislature | Tax Division — Business Registration FAQ | https://tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistrationQuestionsAndAnswers.aspx | |
| West Virginia State Tax Division / Legislature | Tax Division — Property Tax Exemptions | https://tax.wv.gov/Business/PropertyTax/Pages/PropertyTaxExemptions.aspx | |
| West Virginia State Tax Division / Legislature | Tax Division — Sales and Use Tax | https://tax.wv.gov/business/salesandusetax/pages/salesandusetax.aspx | |
| West Virginia State Tax Division / Legislature | Tax Division TSD-320 — Sales and Use Tax for Nonprofit Organizations | https://tax.wv.gov/documents/tsd/tsd320.pdf | |
| West Virginia State Tax Division / Legislature | Tax Division TSD-379 — Low-Income Housing and Shelter Exemption | https://tax.wv.gov/Documents/TSD/tsd379.pdf | |
| West Virginia Legislature | West Virginia Code §21A-1A-28 — Wages | https://code.wvlegislature.gov/21A-1A-28/ | |
| West Virginia Legislature | West Virginia Code §23-2-1 — Workers’ compensation coverage | https://code.wvlegislature.gov/23-2-1/ | |
| West Virginia Legislature | West Virginia Code §23-2-1d — Prime contractor responsibility | https://code.wvlegislature.gov/23-2-1D/ | |
| West Virginia Legislature | West Virginia Code §23-2-8 — Uninsured-employer liability | https://code.wvlegislature.gov/23-2-8/ | |
| West Virginia Legislature | West Virginia Code §59-1-2a | https://code.wvlegislature.gov/59-1-2A/ | |
| West Virginia State Tax Division / Legislature | West Virginia Code Chapter 11 | https://code.wvlegislature.gov/11/ | |
| West Virginia Legislature | West Virginia Code Chapter 29, Article 19 | https://code.wvlegislature.gov/29-19/ | |
| West Virginia Legislature | West Virginia Code Chapter 47, Article 20 — Charitable Bingo | https://code.wvlegislature.gov/47-20/ | |
| West Virginia Legislature | West Virginia Code Chapter 47, Article 21 — Charitable Raffles | https://code.wvlegislature.gov/47-21/ | |
| West Virginia Legislature | West Virginia Code Chapter 47, Article 21A — Online Charitable Raffles | https://code.wvlegislature.gov/47-21A/ | |
| West Virginia Legislature | West Virginia Constitution | https://code.wvlegislature.gov/west-virginia-constitution | |
| West Virginia Ethics Commission | West Virginia Ethics Commission — Grassroots Campaign Reports | https://ethics.wv.gov/lobbying-grassroots-campaign-and-activity-reports | |
| West Virginia Ethics Commission | West Virginia Ethics Commission — Lobbyist Activity Reports | https://ethics.wv.gov/lobbyist-activity-reports | |
| West Virginia Ethics Commission | West Virginia Ethics Commission — Lobbyist Information | https://ethics.wv.gov/lobbyist-information | |
| West Virginia Ethics Commission | West Virginia Ethics Commission — Registration, Termination, and Portal | https://ethics.wv.gov/lobbyist-registration-termination-and-portal | |
| West Virginia Legislature | West Virginia Nonprofit Corporation Act — Chapter 31E | https://code.wvlegislature.gov/31E/ | |
| West Virginia Legislature | West Virginia Unemployment Compensation Law — Chapter 21A | https://code.wvlegislature.gov/21A/ | |
| West Virginia Secretary of State | Withdraw a Trade Name (DBA) | https://sos.wv.gov/withdraw-trade-name-dba | |
| WorkForce West Virginia | WorkForce West Virginia — Navigate the Unemployment Process | https://workforcewv.org/businesses/unemployment-tax-information/navigate-the-unemployment-process/ | |
| West Virginia Alcohol Beverage Control Administration | WVABCA — Forms and Applications | https://abca.wv.gov/about/forms-and-applications | |
| West Virginia Alcohol Beverage Control Administration | WVABCA — Licensing | https://abca.wv.gov/page/licensing | |
| West Virginia Alcohol Beverage Control Administration | WVABCA — Special One-Day Nonprofit License | https://abca.wv.gov/Documents/ABC%20Forms/Special-One-Day-Nonprofit-License-for-Nonintoxicating-Beer-and-Wine.pdf |
Recent West Virginia Compliance Updates
A charitable organization registers with the West Virginia Secretary of State’s Charitable Organizations Division before soliciting contributions from the public, unless a §29-19-6 exemption applies. Incorporating under Chapter 31E is not charity registration and neither is an IRS determination letter. The small-charity exemption holds only while the organization uses no professional solicitor or fundraiser and public contributions are not in excess of $50,000 during a calendar year; crossing that figure starts a 30-day clock to register. Registered charities renew annually on their own fiscal-year cycle with the applicable Form 990-series return or the Secretary of State’s substitute computation, pay $15 or $50, and attach an independent CPA review when contributions are more than $200,000 and less than $500,000 or an independent audit when contributions are $500,000 or more. A good-cause extension of no more than 90 days is available on request before the original due date, and without one the late fee runs at $25 per month up to $500 for the filing year.
The West Virginia nonprofit compliance guide is now published, built from 76 structured compliance facts and 78 official sources. West Virginia incorporates nonprofits under Chapter 31E without capital stock and without the Model Act’s public-benefit and mutual-benefit classes, charges $25 for domestic Articles, and requires a corporate annual report between January 1 and June 30 each year beginning the year after registration. Charity registration is a separate system that runs on the organization’s fiscal year, with a small-charity exemption that holds only while public contributions stay within its statutory limit and no professional fundraiser is used. Corporate net income tax, unrelated business income on CIT-120, purchase-side sales-tax exemption, the duty to collect tax on the organization’s own sales, county-administered property tax, unemployment insurance, workers’ compensation, bingo, ordinary raffles, online Article 21A raffles, Article 23 raffle boards, temporary alcohol permits, lobbying, campaign finance, and municipal licensing are all separate systems with separate triggers. Six facts remain VERIFICATION IN PROGRESS, and this article keeps them labelled as such.
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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