West Virginia Charity Registration and Nonprofit Compliance

West Virginia uses the Solicitation of Charitable Funds Act and guidance from the Secretary of State to watch over nonprofit fundraising. Most organizations that plan to ask West Virginians for donations register with the Charitable Organizations Division before outreach, unless an exemption applies.

Churches, hospitals, many schools, and small volunteer groups hold special treatment under that law, so leadership reviews structure, revenue, and donor base before relying on an exception. Professional fundraisers and fundraising counsel register separately and file contracts, which places outside callers, direct mail firms, and online vendors under state supervision as well.

Boards that work with West Virginia donors also face sales and use tax rules, property tax standards for charitable, religious, and educational property, and expectations around financial statement review when contributions reach higher levels. A short planning pass across those topics supports both compliance and donor confidence.

Donor Solicitation in West Virginia

Registration expectations

State law calls for registration when a charitable organization intends to receive contributions from the public, government grants, or private foundations in West Virginia, unless an exemption fits the facts. Registration occurs with the Secretary of State through the CHR-1 form or the online portal and includes basic organizational data, governing documents, and recent financial information. Fees currently follow a lower tier for organizations below a one million dollar contribution level and a higher fee for those above that point.

Exemptions cover a set of familiar groups. Educational institutions, churches and certain religious organizations, licensed hospitals, and organizations that raise only a modest amount in a year often fall outside annual registration, if statutory conditions match the real structure and fundraising pattern. Religious bodies that sponsor separate schools, camps, or relief ministries often want a fresh look at each entity because one corporation can qualify for an exemption while a related affiliate requires normal registration.

Larger organizations that receive contributions above defined thresholds prepare reviewed or audited financial statements for West Virginia purposes, which ties audit planning and board calendars to state fundraising work. Leadership that follows those thresholds closely avoids surprise requests for upgraded financials during renewal.

Online giving and digital outreach

Donation forms, recurring giving pages, email appeals, text messages, livestream segments, and social media campaigns directed toward West Virginia residents fall under the same charitable solicitation framework as letters or phone calls. Out of state organizations move into West Virginia’s orbit once campaigns highlight programs in the state, target West Virginia contact lists, or show a steady pattern of gifts from West Virginia addresses.

Many churches and nonprofits route gifts through national platforms or church management systems. Results improve when the legal name, address, and purpose on those platforms match Secretary of State records and Form 990 disclosures and when donors see clear language about any professional fundraiser or commercial co-venturer that stands beside the charity. Required West Virginia disclosure language regarding program descriptions and access to written information also belongs in online templates that reach residents of the state.

Events and campaigns in West Virginia

Banquets, breakfasts, golf outings, concerts, charity runs, auctions, and conferences in Charleston, Huntington, Morgantown, and smaller communities all function as solicitation when proceeds support a charitable purpose. Ticket sales, sponsorships, auction proceeds, and in-room appeals roll up into contribution totals that drive registration thresholds and financial statement duties.

Some local governments, such as South Charleston, layer permit rules and limits on public solicitation on top of statewide law, especially for door-to-door or street fundraising. Leadership that plans regional events checks both statewide requirements and any city rules on permits, identification cards, or payment caps for professional solicitors.

Tax Topics for West Virginia Nonprofits

Income tax

West Virginia corporate income tax and related state filings follow federal exemption status closely. A nonprofit that holds a 501(c) determination from the IRS generally sits outside the regular corporate income tax base for program revenue, yet unrelated business income that appears on Form 990-T draws state tax as well. Boards that track advertising, rental activity, and joint ventures alongside Form 990 reporting have a clearer view of when state returns belong in the mix.

Sales and use tax

West Virginia treats sales and use tax for nonprofits through a mix of general exemptions and special rules for charitable and religious work. Bona fide charitable organizations that meet standards in state code section 11-15-9 qualify for exemption on many purchases used for exempt purposes once they receive recognition and present a properly completed exemption certificate to vendors. Guidance describes a separate exemption for general nonprofit organizations that meet criteria under that same section and use Form F0003 with vendors.

Occasional fundraising sales receive targeted relief. Casual or occasional sales of food by charitable or nonprofit organizations, along with certain food sales by religious bodies at social gatherings, fall outside tax when revenues support the organization’s functions. That relief does not extend to every sale, so many organizations keep a simple grid that marks which fundraisers fall under the occasional sale exemption and which events require normal tax collection and remittance.

Property tax

Article X of the West Virginia Constitution and section 11-3-9 of the code exempt property used for charitable, religious, and educational purposes, together with property belonging to 501(c)(3) organizations that use property exclusively for charitable work and do not hold or lease property for profit. Guidance from the Tax Division highlights property used for divine worship, parsonages with household goods, property of colleges and seminaries used for educational purposes, and similar uses under that umbrella.

Use plays a central role. Property that supports worship services, classrooms, clinics, shelters, or other mission programs stands on stronger ground than parcels held for investment or leased on a commercial basis. Some West Virginia materials note that ownership by a nonprofit is not always required, as long as use remains charitable and consistent with statute. Boards that plan new construction, long term leases, or shared campuses in the state often add property tax questions to early design and financing discussions.

Entity Types with Special Questions in West Virginia

Churches and religious ministries

Churches and many religious organizations stand outside West Virginia registration requirements when they fit the statutory exemption, which covers traditional congregations and certain related bodies. Property used for divine worship and parsonages with household goods enjoys strong protection, and fundraising sales by churches receive focused sales tax relief in specific settings. At the same time, separate corporations for schools, camps, or media work often fall under different registration and tax rules.

Many churches and ministries face special exemption questions in West Virginia once multiple entities, facilities, and donor streams appear on the chart. Board members look for alignment among governing documents, titles to property, funding flows, and registrations so regulators and donors see a coherent structure rather than a loose collection of related groups.

Faith based and community nonprofits

Faith based charities, rescue missions, campus ministries, human service providers, arts groups, and community organizations often register as charitable organizations and appear in the Secretary of State’s online search system once they reach West Virginia donors. Those boards monitor contribution levels, registration renewals, and audit thresholds, while also working through sales tax questions for events and property tax status for program sites and offices.

Hospitals and health organizations

Nonprofit hospitals, health systems, and community clinics rely on property tax exemption for clinical facilities and related property and hold separate questions around charity care and community benefit expectations. Separate hospital foundations that raise funds across West Virginia register with the Secretary of State, file Form 990, and often submit reviewed or audited financial statements once contributions reach required levels. Coordination between system leadership and foundation leadership around messaging, contracts with professional fundraisers, and stewardship reports reduces regulatory risk and donor confusion.

Educational institutions

Private schools, colleges, universities, seminaries, and related foundations in West Virginia rely on educational and charitable provisions for property tax relief, together with sales tax positions for bookstores, food service, camps, and events. Many institutions raise funds through alumni appeals, annual funds, capital campaigns, and athletic boosters that reach the wider public, which brings those arms under charitable registration rules unless an exemption applies. Supporting organizations and booster clubs sometimes sit on separate corporate footing, so trustees and directors often want one unified compliance plan that covers every affiliated fundraising body.

Next Steps

West Virginia links charitable registration, exemptions for religious and educational bodies, sales and use tax rules, and property tax treatment in ways that shape campaigns, financial reporting, and facility strategy for organizations that draw support from residents of the state. A focused review often clarifies which entities should register, which exemptions apply, and where tax exposure sits.

Use the consultation form below to share a brief description of West Virginia donors, online outreach, events, property holdings, and related entities. A member of the team will follow up to schedule a private consultation and outline practical options for West Virginia fundraising compliance, state tax planning, and governance support tailored to your mission and risk tolerance.