| Audit Required | YES | If revenue $25,000 or more. This requirement may be fulfilled by filing IRS Form 990 |
|---|---|---|
| Due Date | Within 4 1/2 months of Fiscal Year end. | |
| Fee | 30.00 | If gross contributions less than $25,000; $50 if contributions are from $25,000-$50,000; $100 if $50,000-$100,000; $200 if $100,000--$500,000; $250 if $500,000-$1 million; $325 if more than $1 million. ($100 late filing fee) |
| Financial Report | YES | |
| Important Note | ||
| Annual IRS 990 | YES | Or may submit audited financial statement. Certified treasurer's report for proceeds less than $25,000. |
| Initial Audit | YES | If revenue $25,000 or more. This requirement may be satisfied by filing IRS Form 990. |
| Initial Bylaws | YES | |
| Initial Certificate or Articles Of Incorporation | YES | |
| Make Checks Payable To | Treasurer of Virginia (Please take note that the following information must be included on the face of the check. (1) The Employer Identification Number (EIN) and (2) code 910-02184 if the check is for the initial registration fee or code 910-02619 if the check is for the annual registration fee). | |
| E-Mail Contact | ||
| Exemption from annual registration upon request | NO | |
| Fees | 100.00 | Initial surcharge, plus sliding scale: less than $25,000 in gross contributions = $30; $25K-50K = $50; $50K-100K = $100; $100K-500K = $200; $500K-$1 million = $250; $1 million+ = $325. |
| Fundraiser Contracts | YES | |
| Governing Law | ||
| Important Note | ||
| Contact | J. Michael Wright, Manager of Regul. Programs | (804) 786-1343 |
| IRS Determiniation Letter | YES | |
| IRS Form 990 | YES | Or may submit audited financial statement. |
| Mailing Address | Ofc. of Consumer Affairs, Dept. of Agriculture & Consumer Services, PO Box 1163, Richmond, VA 23218-0526 | |
| Signature Required | NO | |
| Period Covered | One year. | |
| Renewal Due Date | ||
| Required Signatures | Two. Chief fiscal officer and President or another authorized official. | |
| Resident Registered Agent Required | NO | |
| Homepage | www.vdacs.virginia.gov/food-charitable-solicitation.shtml | |