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Nonprofit and charitable organizations play a key role in improving communities throughout West Virginia. Whether focused on education, health, public safety, the arts, or social services, these organizations are governed by specific state and federal laws. In West Virginia, nonprofits must comply not only with the state’s formation and registration requirements, but also with IRS regulations to maintain their tax-exempt status. Knowledge of the local legal landscape is essential for anyone looking to form or manage a nonprofit organization, as well as for donors and stakeholders who want to understand the legal obligations and benefits associated with charitable giving.
Legal guidance can be critical in a number of situations involving nonprofits and charities. Here are some common scenarios where engaging a lawyer may be beneficial:
West Virginia has specific statutes and regulations that impact nonprofit and charitable organizations. Nonprofits in West Virginia are generally governed by the West Virginia Nonprofit Corporation Act, which sets out the requirements for incorporation, governance, and dissolution. Charitable organizations that solicit donations must register with the West Virginia Secretary of State’s office, and provide annual financial reports to remain in good standing. State laws also outline rules for charity gaming and special events, employment practices, and sales or use tax exemptions. Organizations must ensure compliance with federal IRS requirements for tax-exempt status, as well as state taxation and employment laws. Failure to observe relevant legal requirements can lead to penalties, loss of tax-exempt status, or even dissolution of the organization.
A nonprofit organization is an entity formed for a purpose other than generating profit for owners or shareholders. In West Virginia, such organizations are typically incorporated under the West Virginia Nonprofit Corporation Act and can qualify for federal and state tax exemptions if they meet certain legal criteria.
To start a nonprofit, you must file Articles of Incorporation with the West Virginia Secretary of State, create bylaws, appoint a board of directors, and obtain an Employer Identification Number from the IRS. You will also need to apply for federal tax-exempt status and register your organization with the state if you plan to solicit donations.
No. While all tax-exempt organizations are nonprofits, not all nonprofits automatically receive tax-exempt status. Nonprofits must apply to the IRS for 501(c)(3) or other tax-exempt recognition and meet specific requirements.
Yes. Any organization that solicits contributions from the public must register annually with the West Virginia Secretary of State’s Charitable Organizations Division and submit financial reports or IRS Form 990s.
A nonprofit can earn revenue in excess of expenses, but those profits must be used for its charitable mission and cannot be distributed to members, directors, or officers.
Nonprofits must maintain records of financial activities, meeting minutes, governing documents, and IRS filings. State law also requires them to maintain records on board members and key organizational decisions.
The board of directors is responsible for governing the nonprofit, ensuring legal and financial oversight, developing organizational policies, and upholding fiduciary duties to act in the best interests of the organization.
Noncompliance can result in penalties, revocation of tax-exempt status, loss of state registration, or even dissolution of the nonprofit. It is important to stay current with all reporting and filing requirements.
Nonprofits with 501(c)(3) status are prohibited from participating in political campaigns but may engage in some lobbying activities within limits. Other types of nonprofits have different rules regarding political involvement.
You can check an organization’s registration and compliance status through the West Virginia Secretary of State’s online database or by contacting the Charitable Organizations Division directly.
Here are some useful resources and contacts for people seeking legal advice or more information about nonprofits and charitable organizations in West Virginia:
If you need legal assistance with forming, managing, or advising a nonprofit or charitable organization in West Virginia, consider these steps:
Working with an experienced nonprofit attorney can help you ensure compliance with all applicable laws and regulations while advancing your organization's mission.
