Starting and running a nonprofit in Virginia

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Virginia State Corporation Commission (SCC) (online or on paper)

Official source · checked October 21, 2026

Form

Form SCC819, to form a new Virginia nonstock corporation (the SCC also offers guidelines, SCC819NP, if you write your own articles)

Official source · checked October 21, 2026

Filing fee

$75

Official source · checked October 21, 2026

Annual report

Every year starting the year after you incorporate, due by the last day of the month you incorporated. The report itself has no fee, but you must also pay the annual registration fee to stay active.

Official source · checked October 21, 2026

Annual registration fee

$25 a year for nonstock corporations, with a $10 penalty if paid late (Va. Code § 13.1-936.1).

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: file an initial registration statement (Form 102) with the Office of Charitable and Regulatory Programs at the Virginia Department of Agriculture and Consumer Services (VDACS) before you ask for donations.

Official source · checked October 21, 2026

Exempt

Charities that don't expect to raise more than $5,000 from the public in a calendar year (and haven't in any of the past three years), if everyone working for them is unpaid and no officer or member benefits; if you go over $5,000, register within 30 days. Also accredited schools, groups that solicit only their own members, civic organizations, 501(c)(3)s that raise money only through grant proposals to companies, other nonprofits or private foundations, and a few others. To use an exemption you must apply for it on Form 100 ($10). (Va. Code § 57-60)

Official source · checked October 21, 2026

Fee

$100 for a first registration if you have no financial history (if you do, $100 plus the annual fee). The annual fee is based on last year's gross contributions: $30 up to $25,000; $50 up to $50,000; $100 up to $100,000; $200 up to $500,000; $250 up to $1 million; $325 over $1 million.

Official source · checked October 21, 2026

Renewal

Every year, by the 15th day of the fifth month after your fiscal year ends. You can ask in writing for an extension; if you let the registration lapse without one, you have to file a new initial registration.

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

Nonprofits that are exempt from federal income tax are exempt from Virginia corporate income tax, and only have to file a Virginia return (Form 500) if they have unrelated business taxable income at the federal level.

Official source · checked October 21, 2026

Sales tax

Not automatic. Apply to Virginia Tax through Nonprofit Online (or on Form NP-1) for a sales and use tax exemption certificate. You need 501(c)(3), (c)(4) or (c)(19) status, proof you comply with the charitable solicitation law, administrative costs no more than 40% of gross revenue, and a copy of your Form 990 (or board contacts if you don't file one); a CPA financial review is required at $750,000 or more in revenue.

Official source · checked October 21, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

One or more, as your articles or bylaws set (Va. Code § 13.1-855 A). The section is reworded on January 1, 2027, but the minimum stays one.

Official source · checked October 21, 2026

Every year

• Virginia Office of Charitable and Regulatory Programs: annual registration renewal

  Charities that solicit in Virginia renew their registration with the Office of Charitable and Regulatory Programs (part of the Department of Agriculture and Consumer Services, VDACS) every year. The renewal, with your IRS Form 990 or other financial report, is due by the 15th day of the fifth month after your fiscal year ends. The annual fee depends on gross contributions: $30 up to $25,000, $50 up to $50,000, $100 up to $100,000, $200 up to $500,000, $250 up to $1 million, and $325 above $1 million. You can ask in writing, before the due date, for a 3- or 6-month extension; missing the deadline without one brings a $100 late fee. All-volunteer groups that raise $5,000 or less from the public in a year are generally exempt. Confirm with the Office of Charitable and Regulatory Programs.

  Official source · checked October 17, 2026

• Virginia State Corporation Commission: nonstock corporation annual report and registration fee

  Virginia nonstock (nonprofit) corporations file an annual report and pay a $25 annual registration fee to the State Corporation Commission (SCC). Both are due by the last day of the month the corporation was formed or registered in Virginia, starting the year after it was formed. The annual report itself is free. A late fee payment costs a $10 penalty, and a corporation that still hasn't paid by the last day of the fourth month after the due date is terminated. Confirm with the State Corporation Commission.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Virginia's in date order.

Make my Virginia calendar

Who to ask

We don't list a free legal help program for Virginia charities yet. The directory has the programs we know of.