The following is a preliminary list of documents and forms related to the formation and operation of a Virginia nonstock corporation exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code. Additional documentation and start-up issues may apply depending upon a variety of factors (e.g., the structure, mission, and activities of the organization).
| Articles of Incorporation | |
| Consent of Incorporator | |
| Consents of Person to be Named Initial Directors | |
| Organizational Consent of Directors | |
| Bylaws | |
| Conflict of Interest Policy | |
| IRS Form SS-4, Application for Employer Identification Number (download form and instructions atwww.irs.gov/formspubs /index.html) | |
| IRS Form 1023, Application for Recognition of Exemption (download form and instructions atwww.irs.gov/formspubs/index.html) | |
| IRS Form 2848, Power of Attorney (download form and instructions atwww.irs.gov/formspubs/index.html) | |
| City/County Business License (if applicable) | |
| Virginia Form R-1, Business Registration Application (download form and instructions or file online at www.tax.virginia.gov). |
NOTE: Section 501(c)(3) organizations are exempt from Virginia sales and use tax. Online application for a sales and use tax exemption certificate is available at www.npo.tax.virginia.gov. On another related note, certain charitable organizations falling within classifications and designations set forth in Sections 58.1-3606 through 3622 of the Code of Virginia may qualify for exemption from personal and real property tax exemption. Consult with your accountant and city/county tax authorities for details.
| U.S. Postal Service Form 3624, Application to Mail at Nonprofit Standard Mail Rates (download form and instructions at www.usps.com/businessmail101/misc/nonprofitApplication.htm) | |
| Virginia Form 102, Registration Statement for a Charitable Organization (download form and instructions at www.vdacs.virginia.gov/allforms.shtml) or Virginia Form 100, Exemption Application for Charitable or Civic Organizations (download form and instructions at www.vdacs.virginia.gov/allforms.shtml) |
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| If the organization utilizes an Internet website, assess whether registration and financial reporting is required in other states. | |
| Attached hereto is a list of Virginia localities with solicitation ordinances and contact information for same. Local jurisdictions should be contacted, as applicable, to ensure compliance with local solicitation ordinances. | |
| Annual IRS Form 990, Form 990-EZ, and/or Form 990-T as applicable (consult with your accountant for details). or Annual IRS Form 990-N (e-Postcard Filing) (download instructions and forms at www.irs.gov/eo) |
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| Virginia Form 500 (Virginia Corporation Income Tax Return) (consult with your accountant). |
NOTE: Nonprofit organizations are required to file a Virginia corporation income tax return only if they incurred unrelated business taxable income at the federal level.