Access our resource center for more information about tax relief due to COVID-19. Visit Now

West Virginia Nonprofits State Tax Overview

- Updated May 09, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of West Virginia's registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the West Virginia state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

Why E-file Federal Form 990 with ExpressTaxExempt?

  • Secure & Accurate Filing
  • Step by Step Form Preparation
  • Auto-generate 990 Schedules
  • Retransmit Rejected Return for Free
  • Supports Extension Form 8868
  • Supports Amended Return
  • Copy Data from Previous Return

1. Registration and Reinstatement of a nonprofit corporation for West Virginia

The West Virginia Charitable Organizations Division registers and regulates charitable organizations, the professional solicitors, and the professional fund-raising counsels that contract with them to help them in raising funds from the public. Your articles must contain certain provisions, If you want to apply for recognition of federal tax-exempt status to the IRS as a charitable organization under section 501(c)(3) of the Internal Revenue Code.

Registration of Charitable Organizations for West Virginia

All charitable organizations within West Virginia are required to file an annual registration statement with the Secretary of State if they want to receive contributions from the public, government grants & private foundations. You also have to provide an IRS Tax determination letter and a copy of your most recent IRS Form 990, 990-EZ, or 990-N. If your organization files a Form 990-N they will be required to complete the Computation of Fundraising Percentage Form provided by the Secretary of State office.

Forms required: Charity Form, Fundraiser Form

Filing method: Mail

Mailing Address

Mailing address:

West Virginia Secretary of State
Charities Division
One Stop Business Center
1615 East Washington Street
Charleston, WV 25311

Filing fee:

$15 if raised less than $1,000,000

$50 if raised more than $1,000,000

Payment method: Make your check or money order payable to "West Virginia Secretary of State." If paying by credit card, you must include the completed e-Payment Authorization form with your application.

Penalty: Late fees of $25 for each month, or part of a month, that the registration is filed after the due date

Reinstatement of Nonprofit Corporations for West Virginia

For reinstatement of nonprofit corporations, it should file the Application of reinstatement with the Secretary of State. Letter of Good Standing should be attached to the application during filing application of reinstatement. The annual report must be signed and attached along with the application of reinstatement while filing the reinstatement application.

Forms required: Articles of Reinstatement of its Limited Liability Company

Filing method: Mail

Mailing Address

Mailing address:

Charleston Office
One-Stop Business Center
1615 Washington Street East
Charleston, WV 25311
Phone: (304) 558-8000
Fax: (304) 558-8381
Hours: Mon. - Fri. 8:30am - 5:00pm EST

[OR]

Mailing Address
Clarksburg Office
North Central WV Business Center
200 West Main Street Clarksburg,
WV 26301
Phone: (304) 367-2775
Fax: (304) 627-2243
Hours: Mon. -Fri. 9:00am - 5:00pm EST

[OR]

Mailing Address
Martinsburg Office
Eastern Panhandle Business Center
229 E. Martin Street Martinsburg,
WV 25401
Phone: (304) 356-2654
Fax: (304) 260-4360
Hours: Mon. - Fri. 9:00am - 5:00pm EST

The completed application along with the attachments can be mailed to any one of the above addresses

2. Nonprofits Annual Reports and filing Instructions for West Virginia

The business owners can use the State’s One Stop Business Portal to file their company’s annual report. Filing online not only saves time but also provides the Secretary of State’s database with immediate and accurate integration of customers’ updates. You will also receive an electronic confirmation when any business filing is approved by the office.

Filing method: Online

Filing fee: $25

Due date: Between January 1 and July 1 of each year following the calendar year in which the business was registered with the Office of the Secretary of State

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
with our Software