At a Glance

In West Virginia, nonprofits must file an annual report with the Secretary of State by June 30 each year, paying a $25 fee to maintain good standing. Organizations soliciting donations must also renew their charitable registration annually with additional documentation based on contribution levels. Federal IRS Form 990 filings are required for most nonprofits, with the specific form determined by gross receipts and total assets.

Introduction

Staying compliant with state and federal regulations is not just a legal obligation but the foundation that allows your organization to continue its important mission. Many nonprofit leaders find themselves overwhelmed by the various deadlines, forms, and requirements that come with maintaining their organization’s good standing.

Fortunately, maintaining compliance does not have to be complicated. This step-by-step guide specifically focuses on the recurring filings your established nonprofit must submit to state and federal authorities each year. You will discover exactly what documents need filing, when they are due, and how to submit them correctly without the stress of last-minute scrambling or missed deadlines.

Whether you are managing a small community organization or a larger charitable foundation in the Mountain State, understanding these essential filing requirements will help keep your nonprofit operating smoothly and focused on what truly matters: your mission and the communities you serve.

Understanding West Virginia's Annual Filing Obligations

Maintaining a nonprofit in West Virginia requires careful attention to several recurring filing obligations. These filings ensure your organization remains in good standing with both state and federal authorities.

What filings are required each year

Every registered nonprofit in West Virginia must submit specific documents annually to maintain legal compliance. The primary requirements include:

• Annual Report: Filed with the West Virginia Secretary of State (304-558-8000, sos.wv.gov) to update your organization's basic information and confirm active status
• Charitable Registration: If your organization solicits donations in West Virginia, you must register and renew annually with the Secretary of State's office
• Federal Tax Return: Typically Form 990, 990-EZ, or 990-N depending on your organization's gross receipts
• State Tax Filings: Though nonprofits are generally exempt from income taxes, you may need to file returns for unrelated business income
• Employee-Related Filings: Including quarterly payroll tax reports and annual W-2/1099 forms if you have employees or contractors

Additionally, your organization might need to renew certain exemptions periodically, such as sales tax exemptions or property tax exemptions, depending on your specific situation.

Who must file and when

All nonprofit corporations registered in West Virginia must file an annual report. Furthermore, organizations soliciting charitable contributions must maintain current registration unless specifically exempt.

Annual reports must be filed each year between January 1 and June 30, and must be received by the Secretary of State no later than 11:59 PM on June 30. This filing window applies regardless of your organization's month of formation. For example, if you incorporated in March, your annual report is still due by June 30 of the following year.

Charitable registration renewals are valid for one year and must be renewed annually to remain current. The Secretary of State may grant extensions of up to 90 days for good cause when requested before the original due date.

Federal tax returns (Form 990 series) are generally due by the 15th day of the fifth month after your fiscal year ends. Consequently, if your fiscal year ends December 31st, your Form 990 is due May 15th.

Missing these deadlines can result in penalties, loss of good standing, or eventually, administrative dissolution of your organization. Creating a compliance calendar specifically for your nonprofit is essential. Many organizations find value in working with compliance specialists who track these deadlines and coordinate renewals across multiple jurisdictions.

Overview of state and federal compliance

State and federal compliance requirements work in parallel but serve different purposes. State filings primarily maintain your legal existence as a corporation in West Virginia and verify your charitable activities. Meanwhile, federal filings focus on confirming your tax-exempt status and ensuring proper financial governance.

The West Virginia Secretary of State's office oversees most state-level compliance through their Business Organizations Division and Charitable Organizations section. Their online portal allows for electronic submission of most required filings.

At the federal level, the IRS manages tax compliance through the Form 990 series. The specific version you file depends on your organization's size – smaller organizations may qualify for the simplified 990-N (e-Postcard), whereas larger nonprofits must complete the full Form 990.

Notably, these annual filings serve as more than mere bureaucratic exercises. They create public records of your nonprofit's activities, finances, and governance, providing transparency for donors, grantmakers, and the general public who may research your organization before offering support.

Establishing clear internal procedures for tracking and completing these filings will help ensure your nonprofit remains focused on its mission rather than dealing with compliance problems.

Filing the West Virginia Annual Report

Every nonprofit corporation in West Virginia must submit an annual report to maintain active status and good standing with the state. Unlike many administrative tasks, this crucial filing directly impacts your ability to operate legally in the Mountain State.

How to file online or by mail

The West Virginia Secretary of State offers two convenient methods for submitting your annual report:

Online Filing – The recommended approach is using the West Virginia One Stop Business Portal, which saves time and provides immediate confirmation. You can access this service through the Secretary of State's website and file in three ways:

• As a guest user (no account creation required)
• By creating a new account
• By logging into your existing account

The online system allows you to search for your organization by name, verify pre-filled information, and make necessary updates. At the conclusion, you will pay the filing fee plus a $1.00 convenience charge and receive electronic confirmation of your submission.

Paper Filing – Alternatively, you can download a blank annual report form from the state website, complete it manually, and mail it with your payment to:

West Virginia Secretary of State
Charities Division, WV One Stop Business Center
13 Kanawha Boulevard West, Suite 201
Charleston, WV 25302

Important note: Medical cannabis organizations must submit all documents in hard-copy format via U.S. mail or in person at one of the Secretary of State's offices, with payment by check only, per the West Virginia annual reporting guidance.

Information required in the report

Your annual report must include or update the following information:

• Principal office address of your nonprofit
• Names and addresses of officers, directors, or members
• Name and mailing address of the person on whom notice of process may be served (registered agent)
• Parent organization and any subsidiaries (if applicable)
• County (or county code) where your principal office or mailing address is located
• Business class code
• Any other information the Secretary of State considers appropriate

This information is outlined in West Virginia Code 59-1-2a.

Annual report deadlines and fees

West Virginia maintains a straightforward filing schedule. Annual reports must be submitted between January 1 and June 30 of each year following the calendar year in which your nonprofit was registered, according to the West Virginia Secretary of State annual report page. For example, if you registered in 2024, your first annual report would be due between January 1 and June 30, 2025.

The standard filing fee is $25.00 for most nonprofits. However, veteran-owned organizations receive a fee waiver for the first four years after formation, although they must still file the report on time, per the state's annual reporting guidance.

The Secretary of State typically sends reminders by mail or email in January, but ultimate responsibility for timely filing rests with your organization, as noted on the Secretary of State annual report FAQs. Organizations that handle annual reports through compliance specialists often benefit from proactive deadline tracking and timely submission to avoid late fees. We help nonprofits prepare and submit these required state filings so organizations remain in good standing with state agencies.

Penalties for late or missed filings

Failing to file your annual report by the June 30 deadline triggers several consequences:

First, your nonprofit will incur a $25.00 late fee, bringing the total payment due to $50.00, and continued non-compliance puts your organization at risk of administrative dissolution, which terminates your legal existence in West Virginia, as described in the state's annual report FAQs and West Virginia Code 59-1-2a.

Once dissolved, your nonprofit loses critical protections including limited liability status, access to state courts, and the ability to enforce contracts. To restore good standing after dissolution, you must file all overdue annual reports, pay accumulated fees and penalties, and complete a formal reinstatement application.

In light of these serious consequences, creating a compliance calendar with automatic reminders is a prudent practice for all West Virginia nonprofits.

Renewing Charitable Registration in West Virginia

Beyond the annual report, organizations that solicit donations in West Virginia must maintain current charitable registration with the Secretary of State's Charitable Organizations Division.

When and how to renew Form CHR-1

Charitable organizations must renew their registration annually to remain in good standing under West Virginia Code 29-19-5. The renewal process begins by completing Form CHR-1 (Registration Statement of Charitable Organization), which can be submitted in two ways:

• Online: Through the WV One Stop Business Portal
• By Mail: Follow the mailing instructions provided on Form CHR-1

Organizations can file renewals up to 60 days before the expiration date, and extensions of up to 90 days beyond the original due date can be requested under West Virginia Code 29-19-5. We manage the full renewal process for nonprofits operating across multiple states and track each deadline to ensure timely submissions across all required jurisdictions.

Required documents and attachments

Your CHR-1 renewal submission must include the following, as specified on Form CHR-1:

• Completed registration form signed by an authorized officer and the chief fiscal officer
• Copy of your most recent IRS Form 990, 990-EZ, or 990-N
• IRS determination letter
• Financial documentation based on contribution level:
  • Organizations receiving over $500,000: Audited financial statement by independent CPA
  • Organizations receiving $200,000-$500,000: Financial statement reviewed by independent CPA
  • Organizations filing 990-N: Computation of Fundraising Percentage Form

Exemptions from registration

Certain nonprofits are exempt from charitable registration requirements; see West Virginia Code 29-19-6. Common exemptions include:

• Educational institutions with state-approved curricula and their supporting organizations
• Churches, synagogues, and religious organizations exempt from filing IRS Form 990
• Nonprofit hospitals and licensed nursing homes
• Organizations soliciting only from their voting membership
• Charitable organizations not employing professional fundraisers that receive less than $50,000 annually from the public
• Organizations sponsoring a single fundraising event for registered charities

Important note: If initially exempt because you raise less than $50,000 but then exceed this threshold, you must register within 30 days of surpassing that amount per the Secretary of State's exempt charitable organizations guidance.

Late fees and grace periods

Failing to renew on time incurs a late fee of $25 for each month or partial month the filing is delayed; see the West Virginia charitable fees schedule. These late fees accumulate monthly up to a maximum of $500 per year under West Virginia Code 29-19-5.

The registration fee itself varies based on your organization's contribution level:

• $15 if annual contributions are less than $1,000,000
• $50 if annual contributions exceed $1,000,000

While extensions are possible, ultimately maintaining timely registration is essential to avoid penalties and ensure your organization remains authorized to solicit funds in West Virginia.

Federal IRS Form 990 Requirements

Beyond state obligations, all 501(c) nonprofits must annually submit appropriate federal tax returns to maintain their tax-exempt status. See the IRS overview of the Form 990 series.

Which version of Form 990 to file

The IRS requires different versions of Form 990 based on your organization's financial activity. Select your form according to these thresholds:

• Form 990-N (e-Postcard): For organizations with gross receipts normally ≤ $50,000
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000
• Form 990 (full version): For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000
• Form 990-PF: Required for all private foundations regardless of financial status

Remember to use total assets in these calculations, not net assets, as total assets will almost always represent a larger number.

Filing deadlines and thresholds

Your Form 990 is due by the 15th day of the fifth month after your fiscal year ends; see IRS return due dates. For calendar-year organizations (ending December 31), this means May 15. Organizations can request an automatic six-month extension by submitting Form 8868 before the original deadline.

The filing schedule varies based on your fiscal year:

• Fiscal year ending December 31: Due May 15 (extended: November 15)
• Fiscal year ending June 30: Due November 15 (extended: May 15)

Consequences of non-compliance

The IRS may assess daily penalties for late filing, with maximums that vary based on the organization's size. Most critically, failing to file for three consecutive years results in automatic revocation of your tax-exempt status; see the IRS page on consequences of not filing. Reinstatement afterward requires reapplying with Form 1023 and paying additional fees.

Tips for accurate and timely filing

• Establish a compliance calendar with automated reminders several months before your deadline. Consider scheduling your independent audit (if required) before filing your Form 990.
• Maintain meticulous financial records throughout the year, particularly tracking gross receipts accurately to ensure you file the correct form version.
• Have multiple stakeholders review your Form 990 before submission to ensure accuracy.
• During leadership transitions, clearly document filing responsibilities and deadlines to prevent missed filings.

Other Key Annual Compliance Tasks

Beyond federal and state registration requirements, your West Virginia nonprofit faces several additional compliance obligations that need regular attention.

Corporate tax return for unrelated business income

Even tax-exempt organizations must report unrelated business income (UBI) when they earn revenue from activities unrelated to their exempt purpose. Any nonprofit with $1,000 or more in gross UBI must file Form 990-T with the IRS; see IRS unrelated business income tax. You may also be required to file a West Virginia state income tax return for UBI subject to federal tax; due dates and forms are set by the West Virginia State Tax Department.

Sales tax exemption renewals (if applicable)

Importantly, nonprofit status alone does not automatically exempt your organization from sales and use tax in West Virginia. To qualify for this exemption, you must:

• Register with the State Tax Department via the Application for Business Registration; see West Virginia Tax Department TSD-320
• Provide vendors with a completed Certificate of Exemption (SSTGB Form F0003) for exempt purchases; see TSD-320
• Meet specific requirements outlined in state tax laws; see West Virginia Tax Department TSD-379

Organizations should maintain valid exemption certificates on file with vendors and follow current West Virginia State Tax Department guidance regarding exemption documentation.

Maintaining a registered agent in West Virginia

As per state law, your nonprofit must continuously maintain a registered agent with a physical West Virginia address; see West Virginia Code 31D-5-501. This individual or entity serves as your official point of contact for legal documents and state correspondence. Your registered agent must:

• Maintain a physical street address (not a P.O. Box)
• Be available to receive service of process and other official notices
• Promptly handle service of process notices

Many organizations opt for professional registered agent services instead of listing officers or directors whose information may change frequently. When your organization needs to update registered agent information, we handle these update filings as part of comprehensive compliance support.

Conclusion

Maintaining compliance with annual filing requirements stands as a critical responsibility for your West Virginia nonprofit organization. Throughout this guide, you have learned about the essential documents your nonprofit must submit regularly to remain in good standing with both state and federal authorities.

First and foremost, remember that your West Virginia Annual Report must be filed between January 1 and June 30 each year, carrying a standard $25 fee for most organizations. Missing this deadline could result in late fees, administrative dissolution, and potential loss of your nonprofit's legal protections.

Additionally, if your organization solicits donations in the Mountain State, you must renew your charitable registration annually using Form CHR-1. The specific financial documentation requirements depend entirely on your contribution levels, with larger organizations facing more rigorous reporting standards.

Federal compliance, meanwhile, centers around timely Form 990 submissions. The specific version you must file – whether 990-N, 990-EZ, or the full Form 990 – depends on your organization's gross receipts and total assets. Failure to file for three consecutive years automatically revokes your tax-exempt status, undoubtedly a severe consequence.

Beyond these primary requirements, your nonprofit might also need to address unrelated business income tax filings, sales tax exemption documentation, and registered agent maintenance. Therefore, establishing a comprehensive compliance calendar with automatic reminders represents a prudent practice for your organization.

Staying on top of these filing obligations certainly takes diligence, but doing so allows your nonprofit to focus on what truly matters: fulfilling your mission and serving your community. Though these administrative tasks might seem burdensome at times, they ultimately ensure transparency, maintain your legal protections, and preserve the tax benefits that enable your important work.

Keeping your West Virginia nonprofit compliant does not have to be overwhelming. With proper planning, calendar reminders, and the information provided in this guide, you can handle these recurring requirements effectively and avoid costly penalties or disruptions to your operations. Many organizations find that working with compliance specialists provides peace of mind and ensures consistent, accurate submissions across all required jurisdictions.

Frequently Asked Questions