Virginia (VA) · Requirement Summary

Virginia charitable solicitation requirements summary

A quick, operational table pulled from the Master State Requirements (MSR). Use this as a starting point for planning filings and tracking risk.

Requirement Summary Table

Columns removed: processing times, last verified, and confidence score.

Requirement	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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