Charitable Organizations

 

 

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

• To protect the people of the state by requiring full public disclosure by persons and organizations who solicit funds from the public
• To prevent deceptive and dishonest statements and conduct in the solicitation and reporting of such funds in the name of charity

Required disclosure includes the purposes for which such funds are solicited and how they are actually used.

IRS Tax Exempt Status

1. Notice to 501(c)(3) Non-profit Corporations
   If 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.

2. General Requirements
   To learn about the general requirements for federal tax-exempt status, visit the IRS website, or download IRS Publication 557, Tax-Exempt Status for Your Organization. Visit IRS Resource Library for additional information and resources.

Registering a Complaint

For any complaints relating to charities, please complete our General Complaint form.

Charities Resources

Visit the links below to learn about registration and disclosure requirements, enforcement, and to find information useful to contributors, organizations and others.

• Registration Steps
• Exemptions
• Charities FAQ
• Requesting Information
• Compliance
• Disclosure
• Guide for Giving
• Watchdog Organizations
• WV Code Chapter 9, Article 19

Contact the Charities Division for further assistance regarding charitable organizations, professional fundraisers and fundraising counsels.​​​​​