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West Virginia (WV) · Requirement Summary

West 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 West Virginia (WV)
Filing Authority West Virginia Secretary of State – Charities Division
Filing Method Mail or online (where available) using CHR-1 / URS + WV supplement as applicable
Filing Calendar & Triggers Annual renewal tied to registration anniversary (charitable solicitation); separate WV corporate annual report due June 30
Filing Due Date Charitable renewal: annually by the anniversary date of registration (extensions may be requested in writing)
Renewal Detail Renew registration + fee tier; attach IRS return/financials; WV URSS/CFP if applicable
Extensions Calendar Extension may be requested in writing; late fees accrue monthly if late
Exemptions Certain statutory exemptions; confirm WV SOS charities guidance
Good Standing Required for Charity Filing? Yes
Solicitation while Curing Deficiencies? No
Enforcement Posture Moderate
Recovery Method File missed renewals (oldest→newest) + fees/late fees; restore active status with SOS
Required Documents CHR-1/URS + WV supplement; IRS Form 990 series; financial statements; fundraising percentage computation if required
Financial Audit/Review Thresholds Audit required above threshold contributions (per WV rules/forms)
Schedule B Reaction Rule (Donor Names) Keep (file complete 990 unless WV instructs redaction)
Signature Requirements Officer signature required; wet signature if mailed
High-Risk Traps / Enforcement Notes Anniversary deadline + monthly late fees; do not confuse with WV corporate annual report (June 30)

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