Virginia Nonprofit Compliance

• Churches and associations of churches
• Political parties or political campaign committees

• Educational institutions that are accredited by the Board of Education, by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, the Association Montessori Internationale, the American Montessori Society, the Virginia Independent Schools Association, or the Virginia Association of Independent Schools, any foundation having an established identity with any of the aforementioned educational institutions, and any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families
• Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary for his use
• Charitable organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received, during any of the three next preceding calendar years, contributions from the public in excess of $5,000, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income inures to the benefit of or is paid to any officer or member
• Organizations that solicit only within the membership of the organization by the members thereof
• Organizations that have no office within the Commonwealth, that solicit in the Commonwealth from without the Commonwealth solely by means of telephone or telegraph, direct mail or advertising in national media, and that have a chapter, branch, or affiliate within the Commonwealth that has registered with the Commissioner
• Organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that are organized wholly as Area Health Education Centers in accordance with § 32.1-122.7
• Health care institutions defined herein as any facilities that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code, and that are (i) licensed by the Department of Health or the Department of Behavioral Health and Developmental Services; (ii) designated by the Health Care Financing Administration (HCFA) as federally qualified health centers; (iii) certified by the HCFA as rural health clinics; or (iv) wholly organized for the delivery of health care services without charge; and any supporting organization that exists solely to support any such health care institutions. For the purposes of clause (iv), "delivery of health care services without charge" includes the delivery of dental, medical or other health services where a reasonable minimum fee is charged to cover administrative costs
• Civic organizations as defined in § 57-48
• Agencies providing or offering to provide debt management plans for consumers that are licensed pursuant to Chapter 20 (§ 6.2-2000 et seq.) of Title 6.2
• Agencies designated by the Virginia Department for Aging and Rehabilitative Services pursuant to subdivision A 6 of § 51.5-135 as area agencies on aging
• Labor unions, labor associations and labor organizations that have been granted tax-exempt status under § 501(c)(5) of the Internal Revenue Code
• Trade associations that have been granted tax-exempt status under § 501(c)(6) of the Internal Revenue Code
• Organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that are organized wholly as regional emergency medical services councils in accordance with § 32.1-111.4:2
• Nonprofit organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code and that solicit contributions only through (i) grant proposals submitted to for-profit corporations, (ii) grant proposals submitted to other nonprofit organizations that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code, or (iii) grant proposals submitted to organizations determined to be private foundations under § 509(a) of the Internal Revenue Code
• Organizations whose solicitations are confined to five or fewer contiguous cities and counties

Form 100: Virginia Exemption Application for Charitable or Civic Organization

$10

VA Code § 57-60

Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Form OCRP-102: Registration Statement for a Charitable Organization

Is Your Registration Statement for a Charitable Organization (Form 102) Complete?

Mail

$100 initial registration fee + $30-325 annual fee depending on gross contributions (organizations with no financial history are exempt from the annual fee)

4-6 months

• File the original - copies are not allowed.
• The CFO and President must sign.
• Some Virginia counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in Virginia.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in Virginia.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in Virginia, obtain a certified copy of your articles of incorporation and all amendments from your home state to submit during the foreign qualification process. The certified copy cannot be more than 1 year old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with Virginia State Corporation Commission.
2. Submit a Registration Statement for a Charitable Organization and all required attachments to the Virginia Office of Charitable and Regulatory Programs (OCRP).

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Virginia. If not required, skip to number 3.
2. File foreign qualification documents with Virginia State Corporation Commission.
3. Submit a Registration Statement for a Charitable Organization and all required attachments to the Virginia Office of Charitable and Regulatory Programs (OCRP).

• Either IRS form 990 or audited financials
• Articles of incorporation
• Bylaws
• List of officers and directors
• Either IRS determination letter or IRS form 1023
• Professional fundraising contracts

Form OCRP-102: Registration Statement for a Charitable Organization (Renewal)

Mail

$30-325 depending on gross contributions

• Annually within 4.5 months after the close of your fiscal year. So if your fiscal calendar ends December 31, then renewal is due by May 15.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates can be extended for 180 days beyond the original due date by emailing your request to ocarpunit.vdacs@vdacs.virginia.gov.

There is a late fee of $100 for registrations that have lapsed.

• File the original - copies are not allowed.
• The CFO and President must sign.
• Attach your annual financial report.

• IRS form 990
• List of officers and directors
• Professional fundraising contracts
• Only if amended: IRS determination letter, articles of incorporation, and bylaws

Form OCRP-102: Registration Statement for a Charitable Organization

Varies

Indicate change of fiscal year on the form and submit the financial statement reflecting the new fiscal year.

$0

To close out your registration, send a letter stating that the organization is ceasing their solicitation in Virginia and attach a copy of the most recently completed financial statement. If the organization is dissolving, send a certificate of dissolution and the latest financial statement.