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

Mail 

$10

VA Code § 57-60

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

• Listing of current officers, directors, trustees, and principal salaried executive staff officers, including their names and addresses. Ensure the officers who signed the Form 100 and the financials are listed.
• Signed copy of the previous fiscal year’s Form 990, Form 990EZ, Form 990PF (IF YOU E-FILED the Form, you may attach a copy of the IRS receipt of e-filing to the Form in lieu of a signature) or audited financial statements.
• If the organization is incorporated, a copy of the certificate of incorporation, articles of incorporation and amendments.
  • A Certificate of Good Standing is not accepted. If unincorporated, provide any other governing documents.
• A copy of any bylaws and amendments.
• If the organization is listed with the IRS as tax-exempt, attach a copy of the IRS Determination letter and any subsequent modifications. If tax-exemption is pending, attach a copy of the completed IRS application form, as filed with the IRS.
• Category A: 
  • If a bona fide educational institution; a copy of the accreditation certificate of said institution.
  • If a foundation that supports an educational institution; a copy of the accreditation certificate of each institution and a letter from the head of the educational institution which states that the institution recognizes and corroborates the established identity;
  • Other educational institution; samples of the solicitation materials or an outline of the fundraising plan.
• Category B: 
  • Copy of the trust agreement or similiar document. 
• Category C:
  • Copy of the budget, signed and ratified by the board of directors, for the current calendar year, and copies of the treasurer's report, signed and certified, for the three previous calendar years (or years of existence)
• Category D:
  • Copies of any membership recruitment correspondence, for the past two mailings. 
• Category E:
  • No additional documents are required.
• Category F:
  • Copy of each local solicitation permit and/or list of county officers spoken with if no permit is required by the county/independent city.
• Category G: 
  • No additional documents are required.
• Cateogry H:
  • Only one is applicable
  • Copy of the license issued by the State Department of Health or
    by the State Department of Behavioral Health and Developmental
    Services;
    1. Copy of the license issued by the State Department of Health or
    by the State Department of Behavioral Health and Developmental
    Services; 2. Documentation of designation by Centers for Medicare and
    Medicaid Services (CMS) as a federally qualified health center
    designation;3. Copy of CMS issued rural health clinic certificate.
    4. Copy of free clinic’s purpose as stated in governing documents.
    5. For supporting organization’s – copy of health care institution’s
    documentation as specified in above list, and a letter from the
    health care institution’s president, or head by whatever name,
    acknowledging the supporting organization exists solely to
    support the health care institution. If more than one institution is
    supported, this documentation is required for each institution.
• Category I:
  • Copy of nonprofit debt counseling license issued by the VA State Corporation Commission
• Category J: 
  • Copy of the agreement between the organization and the VA Dept for Aging & Rehabilitative Services which designates the organization as an area agency on aging.
• Category K:
  • Copy of IRS Determination Letter showing 501(c)6 determination. Listing of member organizations, if applicable.
• Category L:
  • Copy of IRS Determination Letter showing 501(c)5 determination.
• Category M:
  • Copy of IRS Determination Letter showing 501(c)3 determination.
  • Copy of the Consortium letter issued by the Program.
• Category N:
  • Copy of IRS Determination Letter showing 501(c)3 determination.
  • Copy of the designation letter issued by the Commissioner of Health.
• Category O:
  •  Copy of IRS Determination Letter showing 501(c)(3) determination.

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 + an annual fee based on gross contributions for the preceding year:

• $30 if your gross contributions do not exceed $25,000
• $50 if your gross contributions exceed $25,000 but do not exceed $50,000
• $100 if your gross contributions exceed $50,000 but do not exceed $100,000
• $200 if your gross contributions exceed $100,000 but do not exceed $500,000
• $250 if your gross contributions exceed $500,000 but do not exceed $1,000,000
• $325 if your gross contributions exceed $1,000,000

Organizations with no prior financial history pay only the $100 registration 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

Depends on gross contributions for the preceding year:

• $30 if your gross contributions do not exceed $25,000
• $50 if your gross contributions exceed $25,000 but do not exceed $50,000
• $100 if your gross contributions exceed $50,000 but do not exceed $100,000
• $200 if your gross contributions exceed $100,000 but do not exceed $500,000
• $250 if your gross contributions exceed $500,000 but do not exceed $1,000,000
• $325 if your gross contributions exceed $1,000,000

• Annually by the 15th day of the 5th month following the close of your fiscal year. So if your fiscal year ends December 31, then file 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

Mail

Varies

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

Mail

$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.