The West Virginia Charitable Organizations Division registers and regulates charitable organizations, the professional solicitors, and the professional fund-raising counsels with whom they contract to assist in raising funds from the public.
Purpose of the Division
Required disclosure includes the purposes for which such funds are solicited and how they are actually used.
IRS Tax Exempt Status
Notice to 501(c)(3) Non-profit CorporationsIf you intend to apply to the IRS for recognition of federal tax-exempt status as a charitable organization under section 501(c)(3) of the Internal Revenue Code, your articles must contain certain provisions. For more information, visit the IRS website Charitable Organizations section.
General RequirementsTo learn about the general requirements for federal tax-exempt status, visit the IRS website at https://www.irs.gov/charities-non-profits, or download IRS Publication 557, Tax-Exempt Status for Your Organization. Visit https://www.stayexempt.irs.gov/Resource-Library for additional information and resources.
Registering a Complaint
For any complaints relating to charities, please complete our General Complaint form.
Visit the links below to learn about registration and disclosure requirements, enforcement, and to find information useful to contributors, organizations and others.
Contact the Charities Division for further assistance regarding charitable organizations, professional fundraisers and fundraising counsels.
If we may be of any further assistance, please don't hesitate to contact us: 304.558.8000 toll free 866.767.8683 email: Charities@wvsos.gov