TLDR
Every charity that solicits in Virginia - whether incorporated in the state or not - must register with VDACS using Form 102 before asking for the first dollar. Renewal is annual, due 4½ months after fiscal year end, with a sliding fee from $30 to $325. Above $250,000 in gross contributions, a CPA-reviewed financial statement attaches; above $1 million, an audit. Solicitation without registration is a Class 1 misdemeanor under Va. Code §57-49.
What This Workflow Covers
VDACS - Virginia’s Department of Agriculture and Consumer Services - runs the charitable solicitation registry through its Office of Charitable and Regulatory Programs. Form 102 is the single most important state-level compliance file for any Virginia charity, and it applies to out-of-state nonprofits soliciting Virginia donors as well.
The legal authority sits in the Virginia Solicitation of Contributions law, Va. Code §57-48 through §57-69, with implementing regulations at 2VAC5-610. Solicitation in Virginia without an active Form 102 registration is a Class 1 misdemeanor - and that exposure is what makes this workflow non-optional.
For the broader formation context, see the Virginia nonprofit startup guide.
Step 1: Confirm the Registration Trigger
Time: 1 day
The trigger for Form 102 is solicitation in Virginia, not state of incorporation. The statute defines solicitation broadly:
- Online donation pages accessible to Virginia residents
- Direct mail or email campaigns to Virginia addresses
- Telephone solicitation
- In-person fundraising in the Commonwealth
- Grant proposals to Virginia-based foundations and donor-advised funds
- Sponsorship requests to Virginia corporations
The trigger is the ask, not the receipt. A campaign that goes live before Form 102 is processed is a violation, even if no Virginia gift comes in.
Out-of-state organizations should pay particular attention. A national nonprofit running a year-end appeal that includes Virginia residents on the mailing list must register before mailing.
Step 2: Assemble the Form 102 Attachments
Time: 1-3 days
Gather before filing:
- Articles of Incorporation - file-stamped copy from the State Corporation Commission (or domestication paperwork for foreign nonprofits)
- Bylaws - current version, board-adopted
- IRS Form 1023 or determination letter - pending applications acceptable for initial filings
- IRS Form 990, 990-EZ, or 990-N - most recent. For organizations less than one year old, attach the first-year budget instead.
- List of officers and directors - names, titles, addresses
- Reviewed or audited financial statement - required above the revenue thresholds
- $100 filing fee - check payable to “Treasurer of Virginia”
VDACS accepts mail filings to its Richmond office. The agency has been moving toward electronic submission - check the current portal status before filing.
Step 3: File Form 102 and Capture the Confirmation
Time: 30-60 days for VDACS processing
Submit the form. VDACS reviews and issues a confirmation letter once the registration is active. The letter is the proof point for foundation grant applications and corporate sponsorships that ask for proof of state registration.
Store the confirmation in three places: compliance records, CRM or grant management system, and finance team’s accounting platform.
While the initial application is pending, the conservative posture is to delay solicitation until the confirmation arrives. The statute does not provide a clear safe harbor for solicitation during initial review, and the Class 1 misdemeanor exposure is substantial.
Step 4: Build the Annual Renewal Calendar
Time: 1 hour, but governs every future year
Form 102 renews annually, due 4 months and 15 days after fiscal year end:
- Calendar-year filers (Jan 1 - Dec 31): due May 15
- July 1 - June 30 fiscal year: due November 15
- October 1 - September 30 fiscal year: due February 15
Build a compliance calendar with three reminders:
- 90 days out - confirm Form 990 will be ready
- 60 days out - confirm CPA review or audit on track if revenue requires it
- 30 days out - assemble Form 102 attachments
The grant calendar deadline alerts feature inside GrantPipe handles this calendar alongside funder-specific reporting deadlines.
Step 5: Match the Financial Attachment to Revenue
Time: variable; engage CPA in fall
Virginia uses a three-tier system for financial attachments:
- Under $250,000 gross contributions - IRS Form 990 (or 990-EZ, 990-N) only
- $250,000 - $1,000,000 - CPA-reviewed financial statement attached
- Over $1,000,000 - full CPA audit attached
Crossing a threshold mid-year applies the new requirement to that fiscal year. An organization at $200,000 in October that crosses to $260,000 by December 31 needs the CPA review for that year - not the next.
Two practical notes:
- CPA firms book between January and April. Engage by November of the prior year.
- “Gross contributions” is defined in 2VAC5-610-10 - government grants for which the agency requires a separate accounting may be excluded. Check the regulation if the calculation is close to a threshold.
Step 6: File the Renewal
Time: 4-8 hours assembling, 30 minutes filing
The renewal Form 102 is short. The time goes into assembling supporting documents:
- Most recent IRS Form 990, 990-EZ, or 990-N
- CPA review or audit if revenue triggers it
- Filing fee based on gross contributions
- Updated officer and director list
- Confirmation of any material changes - address, fiscal year, name
File with VDACS. The agency returns a confirmation letter; save it and the receipt.
Step 7: Track Suspension and Reinstatement Risk
VDACS sends a delinquency notice for late renewals. Continued non-compliance leads to administrative suspension of solicitation rights. Once suspended, the organization is listed in VDACS records that funders verify - Virginia community foundations and many private funders pause grant payments until status is restored.
Reinstatement workflow:
- File all past-due Form 102 renewals (one per missed year)
- Pay all back fees plus late penalties
- Submit a written explanation if VDACS requests one
- Wait for VDACS processing - typically 30-60 days
- Confirm restoration before resuming Virginia fundraising
The penalty cost is small. The combined risk - Class 1 misdemeanor exposure, civil penalties, funder pauses, reputational damage - is what makes the May 15 deadline non-negotiable.
Common Edge Cases
Fiscal year change. A board change to fiscal year requires a short-period Form 102 covering the stub period. VDACS adjusts the renewal calendar going forward.
Mergers and dissolutions. Both require notice to VDACS before completion. Funds remaining at dissolution distribute to another 501(c)(3) per the Articles dissolution clause.
Out-of-state nonprofits soliciting in Virginia. Foreign corporations that solicit Virginia donors must register on Form 102. They do not generally need to register with the SCC unless they have a physical presence or employees in the state.
Professional fundraisers and counsel. Separate registration applies under Va. Code §57-61 - different forms, different fees. Charities hiring a professional fundraiser must verify the fundraiser’s registration before the campaign begins.
Exempt organizations. Religious, educational, and other exempt organizations file Form 100 (Exemption Statement) annually. Exemption is not automatic - it must be claimed.
How GrantPipe Supports This Workflow
GrantPipe’s grant calendar deadline alerts keep Form 102 renewal visible alongside funder reporting deadlines. Restricted fund tracking keeps grant revenue separated for the financial attachments above $250,000. The grant compliance checklist consolidates the recurring filings into a single tracker.
For the legal and formation context, the Virginia nonprofit startup guide covers the formation flow that ends in this registration.
Start a free trial to wire Form 102 deadlines into the same calendar as your active grant reports.
Free resource
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A practical checklist for post-award grant compliance: restricted funds, reporting cadence, audit prep, and common failure points. Delivered by email.
Source: Virginia Department of Agriculture and Consumer Services
Source: Code of Virginia, Title 57
- VDACS
- Virginia Department of Agriculture and Consumer Services - the agency that administers the Office of Charitable and Regulatory Programs and the charitable solicitation registry.
DEFINITION
- Form 102
- Initial Registration Statement and annual renewal form for charitable organizations soliciting contributions in Virginia.
DEFINITION
- Form 100
- Exemption Statement filed by organizations claiming exemption from VDACS registration under Va. Code §57-60. Filed annually.
DEFINITION
- Class 1 misdemeanor
- Under Va. Code §18.2-11, a Class 1 misdemeanor carries up to 12 months in jail and a fine up to $2,500. Solicitation without VDACS registration is a Class 1 misdemeanor under §57-49.
DEFINITION
“VDACS Form 102 is the cleanest example of a state filing where the legal exposure is high but the operational lift is modest. The fee is small, processing is reasonable, and the renewal calendar is predictable. The damage comes from skipping it entirely - and that's the failure mode that keeps recurring.”
“The $250,000 reviewed-financials threshold catches mid-sized Virginia nonprofits by surprise. Organizations operating on the IRS 990-EZ assumption suddenly need a CPA review the year contributions cross the line. Plan for the engagement in the prior fall.”
Q&A
When is the Virginia Form 102 due?
Four months and fifteen days after fiscal year end. For calendar-year filers, the deadline is May 15.
Q&A
Who needs to file Form 102?
Any charity soliciting in Virginia, regardless of state of incorporation. Out-of-state nonprofits soliciting Virginia donors must register before the first ask.
Frequently asked