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
Conflict of Interest Policy
IRS Form SS-4, Application for Employer Identification Number (download form and instructions /index.html)
IRS Form 1023, Application for Recognition of Exemption (download form and instructions
IRS Form 2848, Power of Attorney (download form and instructions
City/County Business License (if applicable)
Virginia Form R-1, Business Registration Application (download form and instructions or file online at

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  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
Virginia Form 102, Registration Statement for a Charitable Organization (download form and instructions at
Virginia Form 100, Exemption Application for Charitable or Civic Organizations (download form and instructions at
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).
Annual IRS Form 990-N (e-Postcard Filing) (download instructions and forms at
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.