Starting a nonprofit in West Virginia

Incorporation

Filing

Form CD-1NP — Articles of Incorporation (Nonprofit Corporation)

Agency

West Virginia Secretary of State

State fee

$25 — never marked up by us

Processing

5–10 business days standard; One Stop Business Portal filings faster

Expedite

$25 for 24-hour; $250 for 2-hour; $500 for 1-hour service

Watch out

• Form CD-1NP does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — the form asks for a purpose, but the IRS language must be added.
• The filing fee is waived for veteran-owned organizations.
• New businesses also complete state tax registration through the One Stop portal at formation.

Ongoing compliance

Registered agent

Optional — the Secretary of State accepts service of process by default, but designating an agent or office address in-state is standard practice.

Charitable registration

Required — West Virginia Secretary of State (Charitable Organization registration). Initial: $15 if under $1 million in contributions; $50 above. Renewal: Annually. Required before soliciting; organizations raising under $50,000 (all-volunteer), churches, and schools are exempt.

Annual report

Annually, due July 1 — $25

State tax exemption

Corporate income tax exemption follows the IRS determination letter. Sales tax exemption on purchases applies only to qualifying charities meeting statutory criteria — claimed by certificate, not blanket.