Q. Who must register?
Persons or
organizations who intend to solicit the public for contributions for charitable purposes
in West Virginia are required to register, unless the organization is exempt. Also,
any organization which authorizes another to solicit on its behalf in West Virginia is
required to register, even if the members of the organization itself do not solicit.
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Q. Is the registration permanent?
No, each
organization must renew its registration every year.
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Q. What are the annual fees?
$15 for
single organizations collecting under $1 million
$50 for organizations collecting over $1 million
$50 for parent organizations with affiliates under same registration
See Forms and Fees
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Q. Who is exempt from registration?
Exemptions
from registration are set by W. Va. Code §29-19-6.
Click the icon to see the
details of those specific exemptions:
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Q. What about affiliated organizations?
When a
charity has a main organization which has control over a number of affiliates, chapters or
branches, the law allows the main or parent organization to register and make financial
reports on behalf of all affiliates.
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Q. What if we think we're exempt?
It's a good
idea to send a letter describing your organization, how money is raised, and how much
revenue is expected during a year. The Secretary of State will notify you whether
you are exempt or have to register -- providing the facts you give don't change. But
be careful! If your group decides to change its fundraising practices, you may be
required to register later.
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Q. If we're starting a new charity, are there other registration requirements?
The answer
depends on how your group is organized.
- If your organization is going to be a non-profit corporation, you must also
file with the Business
Organizations Division, then obtain a business license from the
Tax Department.
You will not be treated as a non-profit for tax purposes in West
Virginia, however, until you obtain a 501(c) tax exempt status from the IRS.
- If you are a small community organization which just wishes to keep a
simple organizational structure, you may want to consider organizing an unincorporated
non-profit association. The group is required to file an agent for service of
process with the Secretary of State,
and to obtain a business license from the Tax
Department.
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Q. If we're already organized in another state but plan to solicit in
West Virginia, are there other registration requirements?
If your
charity is a corporation, limited liability company, limited partnership, limited
liability partnership, voluntary association or business trust, you must apply for a
certificate of authority if your charity will have any physical presence in the state,
even for a short time. See our Business Organizations Division page for more information. If the certificate of
authority is required, registration with the
Tax Department is also required.
If your charity is not one of the types of organizations named above but you will have a physical
presence in the state, registration with the Tax Department
is still required.
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