Starting a nonprofit in Virginia

Incorporation

Filing

Form SCC819 — Articles of Incorporation of a Virginia Nonstock Corporation

Agency

Virginia State Corporation Commission, Office of the Clerk

State fee

$75 — never marked up by us

Processing

3–7 business days standard; online (Clerk's Information System) is fastest

Expedite

$100 next-day; $200 same-day review (submission cutoffs apply)

Watch out

• Virginia calls nonprofits 'nonstock corporations.' The $75 total is a $25 filing fee plus a $50 charter fee.
• Form SCC819 contains only the provisions Virginia law requires — it does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses, which must be added in the optional provisions.
• Only one director is required by statute, but the IRS effectively expects three or more unrelated directors.

Ongoing compliance

Registered agent

Must be a Virginia resident who is a director/officer of the corporation or a member of the Virginia State Bar, or a registered agent company with a Virginia office.

Charitable registration

Required — Virginia Department of Agriculture and Consumer Services (VDACS), Office of Charitable and Regulatory Programs. Initial: $100 initial registration (Form 102). Renewal: Annually; renewal fee $30–$325 scaled to contributions. Register before soliciting in Virginia; several exemption categories exist but must be applied for (Form 100).

Annual report

Annual report plus annual registration fee, due by the last day of the anniversary month — $25 annual registration fee (report itself is free)

State tax exemption

Apply through Virginia Tax's Nonprofit Online portal for the retail sales and use tax exemption (renewable); corporate income tax exemption follows the IRS determination letter.