Virginia State Filing Requirements

The key state filings for Virginia nonprofits include the Annual Report with the State Corporation Commission, the Charitable Solicitation Renewal with the Office of Charitable and Regulatory Programs, and the Sales and Use Tax Exemption Renewal with the Department of Taxation.

Get Started

Required Non-profit Forms

Non-profits in Virginia are required to complete several forms as part of their compliance obligations.

Filing Requirement	Form/Report	Description	Federal Forms (Required for State Compliance)
Articles of Incorporation Registration Statement for Charitable Organization Sales and Use Tax Exemption Application for Nonprofit Organizations Virginia Department of Taxation Business	Form SCC819 Charitable Registration Application (Initial Registration) Charitable Organization Annual Renewal Form 102 Form NP-1 Form R-1	Official form to create a Virginia nonprofit nonstock corporation. Initial and annual registration for charitable solicitations in Virginia Application for exemption from Virginia sales and use tax Registration for state tax purposes, such as income tax withholding, sales tax, etc	Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code): For most charitable organizations Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code): For other types of nonprofits. Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

Virginia’s active civic community and supportive environment make it an ideal place to start a nonprofit

To operate legally, you must meet state filing requirements:

Choose Your Structure – Most nonprofits are formed as nonprofit corporations.
Name Your Organization – Select a unique name following state rules (check availability via the RI Secretary of State Business Portal).
Appoint a Registered Agent – A Virginia resident or an authorized entity maintaining a physical address in Virginia to receive all legal and tax correspondence on behalf of the organization
File Formation Documents – File the Articles of Incorporation with the Virginia State Corporation Commission (SCC), accompanied by the statutory filing fee of $75
Adopt Bylaws & Hold Meetings – Establish bylaws, elect officers, and begin operations with your board.

State Filing Requirements for Non-Profits

Tax Exemption Requirements

To gain tax-exempt status, a nonprofit must meet specific requirements set by the IRS.
Obtaining an IRS Determination Letter for 501(c) status (most commonly 501(c)(3)) is the critical first step, as it dictates eligibility for Virginia corporate tax benefits.
Not all nonprofits automatically qualify for the Virginia sales tax exemption. Eligible organizations must apply to the Virginia Department of Taxation for a Certificate of Exemption.
All 501(c) nonprofits must annually file IRS Form 990, 990-EZ, or 990-N depending on gross receipts and type of organization.
Applications for Virginia state sales tax exemption must include proof of IRS 501(c)(3) status and may also require submission of organizational documents, such as Articles of Incorporation and Bylaws.

Filing Deadlines for Non-Profit Forms

Adhering to filing deadlines is essential to avoid penalties and maintain compliance.

Below are the key deadlines for non-profit filings in Virginia:

Secretary of State Deadline
Articles of Incorporation	Due upon establishment of the nonprofit $75 filing fee.
Nonstock corporations (nonprofits) are required to file an Annual Report for corporations with the SCC.	Due each year by the last day of the 12th month after incorporation.

Department of Business Regulation Deadlines
Charitable Organization Initial Registration	Before soliciting contributions. ($30–$325)
Annual Charitable Solicitation Renewal	Annually, by the 15th day of the 5th month after the close of the fiscal year Varies, $100 late fee if missed

Federal Deadlines
Form 990 Series	Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZ	Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation

E-file Now with TaxZerone

Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Virginia, organizations must file the Articles of Incorporation with the Secretary of State and pay the $75 filing fee.

Initial Registration

File Articles of Incorporation with (Form SCC819) with the Virginia State Corporation Commission (SCC). Filing fee: $75.
Research IRS Requirements
Ensure Articles and Bylaws include IRS-mandated 501(c)(3) language if pursuing exemption.
Obtain EIN
Apply online with the IRS.
Select a Registered Agent
Must maintain a physical Virginia address to receive legal and tax correspondence on behalf of the organization
Recruit a Board of Directors
Virginia requires at least three directors.

Annual Filing Requirements

Secretary of State Annual Report
File annually by the last day of the month of incorporation. Fee: $25
Charitable Organization Registration
Required before soliciting contributions.
Charitable Organization Annual Renewal
Renew annually with VDACS by the 15th day of the 5th month after fiscal year end, aligning with IRS Form 990 deadlines.
IRS Form 990 Series
File annually.
Maintain Records
Corporate records, board meeting minutes, and financial statements must be maintained as required by Virginia nonprofit law.

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate,efficient, and compliant tax and information return filing.

E-File Now

Frequently Asked Questions

1. How do I register a nonprofit in Virginia?

To form a nonprofit corporation, file Articles of Incorporation (Form SCC819) with the Virginia State Corporation Commission (SCC). Include the nonprofit’s name, purpose, registered agent, and incorporators. The filing fee is $75.

2. Do I need to register as a charity before fundraising?

Yes. Any nonprofit soliciting contributions in Virginia must register with the Virginia Department of Agriculture and Consumer Services (VDACS) using Form 102. Submit your IRS Determination Letter, Articles of Incorporation, Bylaws, and financial statements.

3. When are annual filings due for a Virginia nonprofit?

SCC Annual Report: Last day of the month of incorporation. ($25 fee)
VDACS Charitable Organization Renewal: 15th day of the 5th month after fiscal year end (aligns with IRS Form 990).

IRS Form 990 Series: 15th day of the 5th month after fiscal year end (May 15 for calendar-year organizations).

4. What fees are associated with charitable registration in Virginia?

Initial registration: $100 (for organizations with prior financial history)

Annual renewal fees: Vary based on gross contributions ($30–$325)

Late fees: $100 for late renewal submissions

5. What records must Virginia nonprofits maintain?

Nonprofits are required to maintain corporate records, board meeting minutes, bylaws, financial statements, and copies of IRS filings (Form 990 series). These documents may be requested by regulators or auditors to ensure compliance with state and federal law

Sources and References

This resource guide is compiled from authoritative sources, including:

About TaxZerone®

TaxZerone® is an IRS-authorized e-file service provider that helps businesses and individuals file multiple IRS forms, such as excise, employment tax, extension, information returns, and tax-exempt forms, easily and securely.

Employment Tax Forms

Exempt Org. Forms

Information Returns

Extension Forms

Essential Forms

Excise Tax Forms

Business Tax Forms

Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Virginia State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate,efficient, and compliant tax and information return filing.

Frequently Asked Questions

1. How do I register a nonprofit in Virginia?

2. Do I need to register as a charity before fundraising?

3. When are annual filings due for a Virginia nonprofit?

4. What fees are associated with charitable registration in Virginia?

5. What records must Virginia nonprofits maintain?

About TaxZerone®

Forms

Quick Links

Tools

Resources

Employment Tax Forms

Exempt Org. Forms

Information Returns

Extension Forms

Essential Forms

Excise Tax Forms

Business Tax Forms

Tools & Calculators

Contact & Support

Resources & Articles

Knowledge Center

Learning Hub

Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Virginia State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate,efficient, and compliant tax and information return filing.

Frequently Asked Questions

1. How do I register a nonprofit in Virginia?

2. Do I need to register as a charity before fundraising?

3. When are annual filings due for a Virginia nonprofit?

4. What fees are associated with charitable registration in Virginia?

5. What records must Virginia nonprofits maintain?

About TaxZerone®

Forms

Quick Links

Tools

Resources