Virginia (VA) · Requirement Summary
Virginia charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Virginia (VA).
| Filing Authority | Virginia Department of Agriculture & Consumer Services (VDACS) – Office of Charitable & Regulatory Programs (OCRP) |
|---|---|
| Filing Method | File Form 102 (or URS) by mail/online as allowed; reference OCRP forms and COS database |
| Filing Calendar & Triggers | Annual registration (fiscal-year based) |
| Filing Due Date | 15th day of the 5th month after fiscal year end (4 months + 15 days) |
| Renewal Detail | Annual registration fee + filing; attach IRS return/financials; update org info |
| Extensions Calendar | Extension available (3 or 6 months) via request (per Form 102 instructions) |
| Exemptions | Exemption application (Form 100) for certain org categories; common exemptions include religious, educational, governmental |
| Good Standing Required for Charity Filing? | Yes |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | Moderate |
| Recovery Method | File back-year registrations (oldest→newest) + fees; cure deficiencies with OCRP |
| Required Documents | Form 102/URS; IRS Form 990 series; financial statements; officer list; solicitation contracts if applicable |
| Financial Audit/Review Thresholds | Audit required at higher contribution levels per VA rules (OCRP) |
| Schedule B Reaction Rule (Donor Names) | Keep (submit complete 990 unless OCRP permits redaction) |
| Signature Requirements | Authorized officer signature; wet signature for mailed filings; electronic where permitted |
| High-Risk Traps / Enforcement Notes | Due date aligned with IRS; extensions must be requested; use correct form version (revised) |
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