Virginia Form 102 Charitable Registration Compliance Checklist
TLDR
Virginia nonprofits face three recurring compliance touchpoints: registering with the Virginia Office of Charitable & Regulatory Programs, filing the Form 102 (Remittance Form) on schedule, and clearing the state audit threshold ($1 million in gross contributions (audited financial statement requirement)). This checklist walks through initial registration, the annual renewal cadence (4.5 months after fiscal year end), required attachments, fee tiers (Tiered $30-$325 by gross contributions), common rejection reasons, and the closeout steps when activity in Virginia ends. Pulled from Va. Code § 57-48 et seq. (Solicitation of Contributions Law) and the Virginia OCRP portal at https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml.
Why Virginia Compliance Is Worth Calendaring Now
Virginia uses the IRS Form 990 as part of the renewal package. Late filings incur $100 late fee plus possible suspension. Every Virginia nonprofit that solicits contributions has the same three obligations: an initial registration filed before solicitation begins, a recurring Form 102 (Remittance Form) renewal at the cadence the Virginia Office of Charitable & Regulatory Programs sets, and the financial schedules and disclosures the statute requires. None of those are dramatic on their own. They become dramatic when one slips and a foundation grantmaker checks public registry status before approving an award.
The governing law in Virginia is Va. Code § 57-48 et seq. (Solicitation of Contributions Law). The administrative portal is https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml. Fees, deadlines, and forms can change between fiscal years - confirm against the source before each cycle.
This checklist is structured the way the work actually flows: confirm your registration trigger, complete the initial registration, calendar the recurring renewal, manage the audit threshold, and handle closeout. Each step links to the form name and authority so you can hand it to a colleague without re-explaining context. For broader grant compliance scope beyond charitable registration, see our Grant Compliance 101 for Nonprofits guide and the Virginia nonprofit software overview.
Step 1: Confirm Whether You Must Register
- Determine the registration trigger. Most Virginia 501(c)(3) charities that solicit contributions from Virginia residents must register with the Virginia Office of Charitable & Regulatory Programs under Va. Code § 57-48 et seq. (Solicitation of Contributions Law).
- Check exemption categories. Religious organizations, accredited educational institutions, certain government-affiliated entities, and small organizations under specific revenue thresholds may be exempt. Read the statute, do not rely on assumption.
- Document any claimed exemption. If you believe you are exempt, keep written documentation of the category and supporting facts. Some exemptions require an affirmative filing with the Virginia OCRP; others apply automatically but still require records if questioned.
- Confirm out-of-state solicitation rules. A nonprofit headquartered outside Virginia that runs an email campaign or direct mail to Virginia residents is generally soliciting in Virginia for registration purposes.
Virginia Form 102 Charitable Registration Compliance Checklist
A practical compliance checklist for Virginia nonprofits covering Form 102 (Remittance Form) filings with the Virginia Office of Charitable & Regulatory Delivered by email.
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Q&A
What state agency regulates nonprofit charitable solicitation in Virginia?
The Virginia Office of Charitable & Regulatory Programs regulates charitable solicitation in Virginia under Va. Code § 57-48 et seq. (Solicitation of Contributions Law). Filings are submitted through https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml.
Q&A
What is the deadline for the Form 102 (Remittance Form)?
4.5 months after fiscal year end. Calendar this date the day registration is approved - most missed renewals trace back to the deadline never being entered into a shared calendar.
Q&A
How much does Virginia charitable registration cost?
Initial registration is $100 initial registration. Annual renewal is Tiered $30-$325 by gross contributions. Confirm tier on the Virginia OCRP fee schedule.
Q&A
When does Virginia require an independent CPA audit?
$1 million in gross contributions (audited financial statement requirement). Engage a CPA firm before fiscal year end if you are within 10% of the threshold - audit engagements typically take 60-120 days.
Q&A
What attachments are required with the Form 102 (Remittance Form)?
Most Virginia renewals require IRS Form 990 (or 990-EZ/990-PF), a list of officers and directors, and the financial schedule appropriate to your gross revenue tier. Audited statements are required at the audit threshold.
Frequently asked