Start a nonprofit · Virginia
How to Start a Nonprofit in Virginia
Virginia charges $75 to form a nonstock corporation with the State Corporation Commission. The part that surprises founders comes after: federal tax-exempt status does not exempt a Virginia nonprofit from sales tax. The organization has to apply to Virginia Tax, which is free, and it receives no refunds on purchases made before its certificate takes effect.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Virginia requirements in one table.
| Type of entity | A Virginia nonstock corporation, created by filing Articles of Incorporation with the State Corporation Commission (SCC). The form is SCC819. Sources: SCC nonstock page |
|---|---|
| State filing fee | $75 to form a new Virginia nonstock corporation. You can file online or download the form. Sources: SCC nonstock page |
| Annual report | SCC lists the annual report as No Fee. It updates the principal office and the directors and principal officers. Sources: SCC nonstock page, Va. Code 13.1-936 |
| Annual registration fee | $25, due by the same date as the annual report, with a $10 penalty for missing the deadline. Sources: Va. Code 13.1-936 |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Charity registration | Charitable organizations that intend to solicit in Virginia register with VDACS before any solicitation, unless exempt. Form 100 is the exempt filing and costs $10. Form 102 costs $100. Sources: VDACS registration |
| Sales tax | Federal exemption does not carry over. Apply to Virginia Tax, free, through Nonprofit Online or by mailing Form NP-1. Sources: Virginia Tax FAQs |
The steps
Four steps, in the order they happen.
File the articles of incorporation and pay $75.
The State Corporation Commission's nonstock corporation page lists the $75 fee for forming a new Virginia nonstock corporation on form SCC819. You can file online or download the form, and the page links separate guidelines for drafting your own articles. Registered office and registered agent changes later cost nothing, and the page lists the forms for each.
Sources: SCC nonstock page
Apply to the IRS for 501(c)(3) status.
Forming a Virginia corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption. Virginia Tax does not issue EINs, so the organization gets its federal EIN from the IRS on Form SS-4.
Sources: IRS fee page, IRS e-filing notice, Virginia Tax FAQs
Register to solicit with VDACS, or file for an exemption.
A charitable organization that intends to solicit contributions in Virginia, or has funds solicited on its behalf, must file an initial registration statement before any solicitation unless it is exempt. VDACS has no dollar threshold for exemption. Instead, the organization reviews the Form 100 exemption categories to see whether its entire activities fit one. The Form 100 filing fee is $10, and an organization granted the exemption does not need to renew.
An organization that does not qualify files Form 102, the Charitable Organization registration statement, with a $100 initial fee.
Sources: VDACS registration
Apply to Virginia Tax for the sales tax exemption.
Federal tax-exempt status does not automatically exempt an organization from Virginia sales and use tax. The organization must apply to Virginia Tax and meet all the criteria in Code of Virginia section 58.1-609.11. The application is free, through Nonprofit Online or by mailing Form NP-1 to the Nonprofit Exemption Unit, P.O. Box 715, Richmond, VA 23218-0715. Virginia Tax approves the exemption certificate.
Exempt purchases begin on the certificate's effective date, and refunds cannot be requested for earlier purchases, so apply before the organization starts buying. The exemption covers tangible personal property the organization uses or consumes, such as office supplies, computers, furniture, fundraising items and mission-related items. It does not cover property furnished to a contractor for work on real property, and vehicle purchases are excluded. Only a Virginia Tax certificate is accepted, and a retailer needs a copy of it to make a tax-exempt sale.
Sources: Virginia Tax FAQs
VDACS registration fees
What VDACS charges, by form.
These are the initial and annual fees from VDACS's registration page. The Form 102 annual fee varies with the organization's financial information, and the page does not list the amounts.
Form 100, exempt charitable or civic organization.
$10 initial fee. No annual fee, and no renewal for an organization granted the exemption.
Sources: VDACS registration
Form 102, charitable organization.
$100 initial fee. The annual fee is variable, based on financial information.
Sources: VDACS registration
Form 103, professional fundraising counsel.
$100 initial and $100 annual. This applies to outside consultants you hire, not to your own organization.
Sources: VDACS registration
Form 104, professional solicitor.
$500 initial and $500 annual, with a $250 late fee. This also applies to outside solicitors you hire.
Sources: VDACS registration
After you form
Staying in good standing.
Two things recur: the annual report with its registration fee, and the VDACS renewal.
File the annual report and pay the $25 registration fee.
The annual report is due on or before the last day of the twelfth month after the month in which the corporation was incorporated, and each year after that. It may be filed no earlier than three months before the due date. The annual registration fee is $25, due by the same date, and a corporation that misses the deadline incurs a $10 penalty. The statute as amended effective January 1, 2027 keeps the same $25 fee and $10 penalty.
Sources: Va. Code 13.1-936, SCC nonstock page
Renew the VDACS registration if it applies.
Form 102 registrants renew yearly, due on or before the 15th day of the fifth calendar month of the next fiscal year. For a December 31 fiscal year end, that is May 15 of the following year.
Sources: VDACS registration
Common questions
Quick answers.
How much does it cost to start a nonprofit in Virginia?
The government fees are $75 to the State Corporation Commission plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $350 or $675 as of the date this page was verified. VDACS registration costs $10 for an exempt filing or $100 for Form 102.
Is a Virginia nonprofit automatically exempt from sales tax?
No. Federal tax-exempt status does not exempt a Virginia nonprofit. It must apply to Virginia Tax and meet the criteria in Code of Virginia section 58.1-609.11. The application is free.
Do I have to register to raise money in Virginia?
Charitable organizations that intend to solicit in Virginia must file before any solicitation unless exempt. VDACS offers a Form 100 exemption filing for $10 if the organization's entire activities fit an exempt category.
Does a Virginia nonprofit pay an annual fee?
Yes. The annual registration fee is $25, with a $10 penalty for missing the deadline, and the annual report itself is listed as No Fee.
After the filing
What comes next for a Virginia nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Virginia State Corporation Commission, Virginia Nonstock Corporations
- Code of Virginia, Title 13.1, Chapter 10, Article 15, Records and Reports
- Virginia Department of Agriculture and Consumer Services, Charitable Solicitation Registration
- Virginia Tax, Nonprofit Exemption FAQs
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.