Virginia charity registration renewal

VDACS states that a Form 102 registration is due on or before the 15th day of the fifth calendar month of the next fiscal year. For a December 31 year end, that is May 15. For a June 30 year end, it is November 15. Put the date on the state calendar and compare it with the expiration or renewal notice in the organization’s record.

Virginia distinguishes a registered Form 102 filer from an organization granted a Form 100 exemption. The registered filer renews annually; an approved exemption does not follow the same annual renewal rule. Recheck the organization’s actual status before preparing the packet.

Form 102 asks for current-fiscal-year registration facts while the financial report generally covers the most recently completed fiscal year. That split makes version control important.

• Complete every Form 102 question and list current officers, directors, trustees, and principal salaried executive staff with titles; the form warns that the Form 990 list is not a substitute.
• Attach the signed Form 990, 990-PF, or 990-EZ with schedules other than Schedule B, or include the IRS e-file signature authorization when applicable.
• A 990-N filer uses a certified treasurer’s report with an income-and-expense statement and balance sheet; the postcard by itself is not Virginia’s financial statement.
• Route the certification for two different wet-ink officer signatures, including the fiscal officer or treasurer and the president or another authorized officer.

The current Form 102 schedule uses gross contributions after specified deductions, not total revenue. The listed annual bands are $30 through $25,000; $50 above $25,000 through $50,000; $100 above $50,000 through $100,000; $200 above $100,000 through $500,000; $250 above $500,000 through $1 million; and $325 above $1 million.

Retain the calculation that starts with Form 990 contribution income and subtracts qualifying federated-fundraising and government-grant amounts. A lapsed organization can face a $100 late fee in addition to the annual fee, so the fee workpaper should travel with the filing evidence.

If the financial report will not be ready, Form 102 instructions allow a written request for either three or six months. Include the legal name, FEIN, and requested length. VDACS accepts the request by email, fax, or mail, and the request or postmark must be on or before the renewal date.

The agency warns that missing the deadline without an extension causes the registration to lapse, after which the organization must file as an initial registration rather than as a renewal. Do not submit an incomplete placeholder packet simply to create a timestamp.

Virginia now offers the Evoke platform for online applications and payments. An existing registrant needs the registration code to link the account to the entity. Paper forms and payments are still accepted. Whichever channel is used, save the final Form 102, attachments, fee proof, and delivery or portal confirmation together.

The statute cited on Form 102 describes a complete registration as effective upon receipt. Completeness therefore matters as much as transmission. Confirm that the submission has no missing attachment or signature notice and retain the registration letter in Evoke for funder and board requests.