Starting and running a nonprofit in West 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

West Virginia Secretary of State, online through the One Stop Business Portal (an extra $1.00 online processing fee applies) or on a paper form.

Official source · checked October 22, 2026

Form

Articles of Incorporation for a nonprofit corporation (Form CD-1NP).

Official source · checked October 22, 2026

Filing fee

$25.00

Official source · checked October 22, 2026

Annual report

Every year, for all active corporations including nonprofits, starting the year after you incorporate. The fee is $25.00 if received by June 30; after June 30 it's $50.00 for nonprofits (including a $25.00 late fee). Online filings add a $1.00 processing fee.

Official source · checked October 22, 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: register with the West Virginia Secretary of State's Charities Division (Form CHR-1) before you ask the public for donations. You must include your financial statements and your last IRS Form 990 with Schedule A; if you raise more than $200,000 a year you also need a CPA review, and more than $500,000 a CPA audit (government and private foundation grants don't count toward these amounts) (W. Va. Code § 29-19-5).

Official source · checked October 22, 2026

Exempt

Charities that don't use a paid solicitor or fundraiser and don't raise more than $50,000 in a calendar year; if you go over $50,000, register within 30 days. Also schools approved by the State Board of Education, hospitals and licensed nursing homes, churches and other religious organizations exempt from filing a federal return, groups that solicit only their own members, and a few others (W. Va. Code § 29-19-6).

Official source · checked October 22, 2026

Not sure you're exempt?

Send the Secretary of State a letter describing your organization, and it will tell you whether you're exempt or have to register.

Official source · checked October 22, 2026

Fee

$15.00 a year if you collect under $1 million a year; $50.00 if you collect over $1 million. Late filings cost $25.00 for each month late.

Official source · checked October 22, 2026

Renewal

Every year: a registration is good for one year and must be refiled each following year. The Secretary of State can extend the due date by up to 90 days for good cause; late fees are capped at $500 a year (W. Va. Code § 29-19-5).

Official source · checked October 22, 2026

State tax exemption

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

Income tax

Corporations exempt from federal income tax are exempt from West Virginia corporation net income tax, except for unrelated business income that's subject to federal tax (W. Va. Code § 11-24-5).

Official source · checked October 22, 2026

Sales tax

Not automatic for every nonprofit. To buy tax free you need a current business registration certificate from the State Tax Department (Form WV/BUS APP), 501(c)(3) or (c)(4) status, and you must be a church, a school, a youth organization, a group with no paid staff that gives its fundraising proceeds to a 501(c)(3) or (c)(4), or an organization that gets more than half its support from gifts, grants, contributions or membership fees; the purchases must be used in your exempt activities. Give sellers a Certificate of Exemption (SSTGB Form F0003). Gasoline, special fuels and items for unrelated business don't qualify.

Official source · checked October 22, 2026

Your board

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

Minimum directors

Three or more (W. Va. Code § 31E-8-803(a)).

Official source · checked October 22, 2026

Every year

• West Virginia Secretary of State: charitable organization annual registration

  Charities that solicit in West Virginia register with the Secretary of State. A registration is good for one year and must be renewed each year you keep soliciting, so renew by the expiration date on your registration. The annual fee is $15 if you receive under $1 million a year and $50 if you collect more than $1 million (parent organizations filing for affiliates pay $50). Late registration costs $25 for each month it is late. Groups that don't use a paid fundraiser and raise $50,000 or less from the public in a calendar year are exempt. Confirm with the Secretary of State's Charities Division.

  Official source · checked October 17, 2026

• West Virginia Secretary of State: annual report

  West Virginia corporations, including nonprofits, file an annual report with the Secretary of State between January 1 and June 30 each year, starting the year after they register. The fee is $25 if paid by June 30. A nonprofit that pays after June 30 owes $50, which includes a $25 late fee, and missing the deadline can lead to administrative dissolution. Starting July 1, 2026, businesses that have filed on time for at least five years may be able to apply for reports every two years instead. Confirm with the Secretary of State.

  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 West Virginia's in date order.

Make my West Virginia calendar

Who to ask

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