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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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