Start a nonprofit · West Virginia
How to Start a Nonprofit in West Virginia
West Virginia charges $25 to register a nonprofit corporation, and the form requires at least one incorporator. A nonprofit that collects contributions may also need to register as a charity, at $15 or $50 depending on size. A 501(c)(3) is not automatically exempt from sales tax, because the State Tax Department also sets conditions and requires a certificate.
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 West Virginia requirements in one table.
| Type of entity | A West Virginia nonprofit corporation, registered with the Secretary of State using Form CD-1NP. Sources: Form CD-1NP |
|---|---|
| State filing fee | $25 for the non-profit registration. The fee is waived for veteran-owned entities. Sources: Form CD-1NP |
| Incorporators | At least one, who signs the form. Sources: Form CD-1NP |
| Registered agent | Optional on the form. If none is named, legal process goes to the principal office address. Sources: Form CD-1NP |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Annual report | $25 under the general filing requirement, due between January 1 and June 30. Sources: SOS annual reports |
| Charity registration | Form CHR-1: $15 for organizations collecting under $1 million a year, $50 above that. Sources: SOS charity fees |
| Sales tax | A 501(c)(3) is not automatically exempt. It needs a business registration certificate and must meet the State Tax Department's conditions. Sources: TSD-320 |
The steps
Five steps, in the order they happen.
Name at least one incorporator.
The form states the filer must list at least one incorporator, who signs. The form does not specify a minimum number of directors, so confirm that requirement in the West Virginia nonprofit corporation act before adopting bylaws.
Sources: Form CD-1NP
File Form CD-1NP and pay $25.
The non-profit registration fee is $25, payable to the West Virginia Secretary of State. Naming a registered agent is optional on the form, and the agent can be changed later on Form AAO for $15.
Sources: Form CD-1NP
Apply to the IRS for 501(c)(3) status.
Forming a 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.
Sources: IRS fee page, IRS e-filing notice
Register as a charity if the organization takes contributions.
The articles form states that if the organization receives contributions, donations or grants, registration as a charitable organization may be required. Form CHR-1 costs $15 for organizations that collect under $1 million a year and $50 for those that collect more. The statute sets a $25 late fee for each month a registration or renewal is late. The Secretary of State's page does not describe exemptions, so contact the Charities Division to confirm whether the organization must register.
Sources: Form CD-1NP, SOS charity fees
Apply for the sales tax exemption in two steps.
The State Tax Department states that a 501(c)(3) or 501(c)(4) is not automatically exempt from sales and use tax. The organization first holds a current business registration certificate from the Department, through the Application for Business Registration. It must also be exempt under 501(c)(3) or 501(c)(4), fit one of the listed types such as a church, a qualifying school or an organization receiving more than half its support from gifts, grants, contributions or membership fees, and use the purchases in the activities that earn its federal exemption. It then gives vendors a completed Certificate of Exemption, Form F0003, at the time of sale.
Sources: TSD-320
Sales tax
What West Virginia does not exempt.
The State Tax Department names limits.
Unrelated business income.
Items used to generate unrelated business income are not exempt.
Sources: TSD-320
Ruling.
With an unrevoked IRS determination, the organization does not need a ruling from the Tax Commissioner. Without one, it files its articles, bylaws and an officer's sworn statement for a prior written ruling.
Sources: TSD-320
After you form
Staying in good standing.
Two things recur.
File the annual report.
The Secretary of State states the annual report and fee are due between January 1 and June 30, with a fee of $25 under the general filing requirement. The page does not give separate rules for nonprofit corporations, so confirm the nonprofit fee when filing. Missing the June 30 deadline may bring penalties and possible administrative dissolution.
Sources: SOS annual reports
Renew the charity registration.
The Secretary of State's page does not list a separate renewal fee. It warns that late registrations and renewals carry penalties.
Sources: SOS charity fees
Common questions
Quick answers.
How much does it cost to start a nonprofit in West Virginia?
The registration costs $25, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. That totals $300 or $625 as of the date this page was verified. Charity registration adds $15 or $50 if required.
Does a West Virginia nonprofit need a registered agent?
Naming one is optional on Form CD-1NP. If none is named, legal process goes to the principal office address.
Is a West Virginia 501(c)(3) exempt from sales tax?
Not automatically. The State Tax Department states it must hold a business registration certificate, fit one of the listed types and use purchases in its exempt activities, then give vendors Form F0003.
After the filing
What comes next for a West 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.
- West Virginia Secretary of State, Form CD-1NP, Articles of Incorporation, Non-Profit
- West Virginia Secretary of State, Annual Reports
- West Virginia Secretary of State, Charitable Organizations and Professional Fundraisers Forms and Fees
- West Virginia State Tax Department, TSD-320, Sales and Use Tax for Nonprofit Organizations
- 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.