How to Start a 501(c)(3) Nonprofit in Virginia: $75 Articles, VDACS Registration and IRS Form 1023

October 29, 2026

To start a 501(c)(3) nonprofit in Virginia, you form a nonstock corporation by filing Articles of Incorporation (Form SCC819) with the State Corporation Commission (SCC) for $75, which is a $50 charter fee plus a $25 filing fee. Then you apply to the IRS for 501(c)(3) recognition using Form 1023, and you register with the Virginia Department of Agriculture and Consumer Services (VDACS) before you solicit charitable contributions, unless an exemption applies.

This guide covers the steps in the order most founders take them. Where a fee or threshold can change, we name the agency to confirm it with.

Step 1: Check and Reserve Your Corporate Name

Your name must be distinguishable from every name already on file with the SCC. Search the Clerk's Information System (CIS) at cis.scc.virginia.gov before you settle on a name. If you need time to gather your board and paperwork, you can reserve the name for $10 for 120 days. A reservation can be renewed during the 45 days before it expires.

Step 2: File Articles of Incorporation (Form SCC819)

A Virginia nonprofit is a nonstock corporation, so you file Form SCC819 with the SCC. The total is $75: a $50 charter fee plus a $25 filing fee. Online filing runs through CIS at cis.scc.virginia.gov.

Registered Agent

Your nonprofit must have a registered agent with a Virginia street address for its registered office. The agent must be available at that office during business hours. The agent can be an individual Virginia resident who is an officer or director of the nonprofit, a Virginia State Bar member, or an authorized entity. The SCC does not act as a registered agent, so you name one yourself or hire a commercial service. Commercial services set their own fees, which vary by provider.

Directors

A nonstock corporation needs one or more directors under Va. Code 13.1-855. You do not need three. Your bylaws can set a larger board if you want one.

Expedited Filing

Expedited service is available online only through CIS, and the fee is nonrefundable. Next day service costs $50 or $100 if you submit by 2:00 PM Eastern, with a response by 4:00 PM the next business day. Same day service costs $200 if you submit by 10:00 AM Eastern, with a response by 4:00 PM.

Annual Registration and 2027 Changes

Virginia nonstock corporations pay a $25 annual registration fee, due the last day of the month in which the nonprofit was incorporated. They also file an annual report, which carries no fee. A late filing adds a $10 penalty. Reinstatement after cancellation costs $10 plus any unpaid fees.

Amendments to the nonstock corporation act take effect January 1, 2027, so check the SCC's current instructions before you file in 2027.

Step 3: Apply to the IRS for 501(c)(3) Recognition

Once the SCC files your articles, apply for tax-exempt status with IRS Form 1023, which you file electronically through pay.gov. You need an EIN before you file, and the IRS issues one free of charge. The IRS sets the user fee and changes it over time, so verify the current fee on irs.gov before you pay.

Your articles must meet IRS requirements on charitable purpose and on how assets are dedicated when the organization dissolves. Check the exact language against the Form 1023 instructions before you file, because the IRS reviews these terms.

If you apply within about 27 months of formation, the IRS can make your exemption effective back to the formation date. Verify this window on irs.gov.

After approval, you file an annual federal return: Form 990-N, Form 990-EZ or Form 990, depending on your size. Verify the current thresholds on irs.gov.

Step 4: Register with VDACS Before You Solicit

Under Va. Code 57-49 and 57-60, a charitable organization that plans to solicit contributions in Virginia must file an initial registration statement with VDACS before any solicitation. This is the Virginia charitable solicitation registration, and it applies to most organizations unless one of the exemptions below applies.

Filing	Fee	What to know
Form 102, initial registration	$100	File before any solicitation
Annual fee	Depends on gross contributions	Code tiers run from $30 to $325. Verify the VDACS fee schedule.
Form 100, exemption filing	$10	For organizations that qualify for exemption

You may be exempt if all of these conditions apply: you do not intend to raise more than $5,000 from the public, you have not raised more than $5,000 in any of the three prior calendar years, all functions are carried out by unpaid persons, and no part of your assets or income goes to an officer or member. Once contributions exceed $5,000, you must register within 30 days.

Registrations are refiled by the 15th day of the fifth month after the fiscal year ends. Churches fall outside the statutory definition of a charitable organization. The law sets penalties for late or missing filings, so check the VDACS page for current amounts rather than assuming.

Step 5: Handle Local License and Sales Tax Items

Virginia has no general statewide business license, and the SCC issues none. The local business license is the Business, Professional and Occupational License (BPOL) tax under Va. Code 58.1-3700 et seq. Each city or county administers it, usually through the commissioner of the revenue. Not every locality levies a general BPOL, because Va. Code 58.1-3704 allows a locality to levy none. Stafford, Rockingham, Bedford County, Washington County, Montgomery County, Louisa and Fluvanna are examples of localities without a general county license, and towns can displace county tax. Check your own locality's code or ask its commissioner of the revenue.

501(c)(3) and 501(c)(19) organizations are exempt from the local BPOL tax on their receipts, except unrelated business income (Va. Code 58.1-3703(C)(18)). Churches are covered under (C)(17).

For sales tax, you apply to Virginia Tax for exemption and use the NP-1 certificate. Verify the current form and process at tax.virginia.gov.

Opening a 501c3 Checking Account in Virginia

Banks usually ask for the same core paperwork: your articles as filed, your EIN confirmation, the IRS determination letter, and a board resolution authorizing the account. Ask your bank which documents it requires. Ask whether it will open the account before the determination letter arrives, since timing varies. Compare account options before you choose a bank, and keep nonprofit money out of any personal account from the start.

Order of Operations at a Glance

1. Search CIS and reserve your name if needed.
2. File Form SCC819 with a registered agent and at least one director.
3. Obtain an EIN, then file Form 1023 on pay.gov.
4. Register with VDACS before your first solicitation, unless you qualify for exemption.
5. Confirm your locality's BPOL rules and apply for Virginia Tax sales tax exemption if you need it.
6. Open your 501c3 checking account with your articles, EIN and determination letter.

This guide is informational content, not legal or tax advice. Nonprofit formation involves decisions about governance, purpose clauses and tax status. Consult a qualified Virginia attorney and a CPA before you file, especially if your situation is complex.