# Virginia Booster Club Filing Requirements

> Virginia booster club filing requirements: SCC annual fee, charitable solicitation registration or exemption, sales tax exemption, and raffle permit thresholds.

- URL: https://boosterclub.org/states/virginia/
- Section: States
- Updated: 2026-10-08

Virginia requires more booster club filings than most states, but each is inexpensive: a $25 annual fee to the State Corporation Commission (SCC), a charitable solicitation registration or $10 exemption, and a sales tax exemption application. Raffles need no permit below $40,000 in yearly receipts, and booster clubs are exempt from the three-year existence rule for permits.

Federal steps apply in every state: an EIN (Employer Identification Number), recognition by the IRS (Internal Revenue Service) as a 501(c)(3) charitable nonprofit, and an annual Form 990-N keyed to the club's fiscal year (its 12-month accounting year).

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | SCC | Articles of Incorporation (nonstock) | $75 | once |
| Annual/biennial report | SCC | Annual report and registration fee | $25 | annual |
| State income/franchise tax exemption | Virginia Tax | None | None | automatic |
| Sales tax exemption on purchases | Virginia Tax | Nonprofit Online (or Form NP-1) | confirm current fee with the agency | every 5 to 7 years |
| Sales tax on fundraiser sales | Virginia Tax | Registration if making taxable sales | None | food sales under 24 occasions exempt |
| Charitable solicitation registration | VDACS OCRP | Form 102, or Form 100 exemption | $100, then $30 to $325; exemption $10 | annual |
| Raffle permit/registration | VDACS OCRP | Permit only above $40,000 | confirm current fee with the agency | up to two years |

## Forming a Nonprofit Corporation in Virginia

The club files nonstock (nonprofit) Articles of Incorporation with the SCC for $75: a $50 charter fee (Va. Code § 13.1-815.1) plus a $25 filing fee (§ 13.1-816). The articles name a registered agent with a Virginia office and should carry the 501(c)(3) clauses in [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

Each year the club files an annual report listing directors, officers, and registered agent (§ 13.1-936) and pays a $25 registration fee (§ 13.1-936.1). Both are due by the last day of the anniversary month: a club incorporated in September 2026 pays by September 30, 2027, and every September 30 after. A corporation that has not filed or paid by the last day of the fourth month after the due date is automatically terminated (§ 13.1-914), January 31, 2028 in that example.

## State Tax Exemption

Virginia has no separate income tax exemption application. Under § 58.1-401, a nonprofit exempt from federal income tax is exempt from Virginia corporate income tax, except on unrelated business taxable income (income from a regular business unrelated to the club's purpose).

## Sales Tax

**Purchases.** Virginia does not exempt nonprofits automatically. The club applies to the Department of Taxation (Virginia Tax) through Nonprofit Online, or on Form NP-1. Under § 58.1-609.11, the club must hold 501(c)(3) status (or (c)(4) or (c)(19)), keep administrative and fundraising costs at or below 40 percent of gross revenue, provide its Form 990 or a board list, and comply with the charitable solicitation law. The exemption lasts five to seven years; renewal repeats the application.

**Fundraiser sales.** The purchase exemption does not cover the club's sales. Under § 58.1-609.10(2), an eligible nonprofit's sales of food, meals, and tickets to events including food are exempt on fewer than 24 occasions per calendar year. A club selling food more often, or selling merchandise regularly, registers and collects tax. Local meals taxes are separate. One provision may help athletic boosters: § 58.1-609.11(F) lets an exempt entity "organized exclusively to foster, sponsor, and promote physical education, athletic programs, and contests for youths" elect not to collect sales tax. Whether a club fits is a question for Virginia Tax, in writing.

## Charitable Solicitation Registration

Virginia requires a charitable organization to register with the Office of Charitable and Regulatory Programs (OCRP) of the Department of Agriculture and Consumer Services (VDACS) before soliciting, unless exempt. Filings run through the online portal linked from the VDACS [charitable solicitation page](https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml); online solicitation counts.

**Small-club exemption.** Under § 57-60(A)(3), a club is exempt if it does not intend to raise, and has not raised in any of the prior three calendar years, more than $5,000 in public contributions, and all of its work is done by unpaid volunteers. The exemption is not automatic: the club files Form 100 with a $10 fee, and the letter stays in effect while the club solicits as claimed. A club that passes $5,000 registers within 30 days.

**Registration.** Other clubs file Form 102 with a $100 initial fee and renew by the 15th day of the 5th month after fiscal year end (May 15 for a calendar year, November 15 for a June 30 year end). The annual fee under § 57-49 is $30 for contributions of $25,000 or less, rising in steps to $325 above $1 million. Renewals include audited or CPA statements or Form 990; a club eligible for Form 990-N may instead submit financial statements verified under oath by the treasurer. No separate audit threshold applies.

## Raffles and Gaming

Raffles are legal for a qualifying nonprofit under Virginia's charitable gaming law (§ 18.2-340.15 and following), administered by OCRP.

**No permit below $40,000.** A club that reasonably expects $40,000 or less in raffle gross receipts (all money taken in, before prizes and expenses) in any 12-month period need not notify VDACS or follow its raffle regulations (§ 18.2-340.23). Once actual receipts exceed $40,000 in 12 months, it must obtain a permit and file financial reports. Permits last up to two years.

**Eligibility.** Permit applicants normally need three years of regular meetings in Virginia, but § 18.2-340.24 exempts booster clubs operating less than three years that were "established solely to raise funds for school-sponsored activities." Organizations above $40,000 must hold 501(c) status.

**Prizes and tickets.** No raffle prize may exceed $100,000 in value (§ 18.2-340.33). A 50/50 is a raffle, and regulations require prenumbered tickets when prizes are a percentage of receipts.

**Online sales.** Neither statute nor regulations address online ticket sales, and the ticket rules assume paper stubs; a club should get written guidance from OCRP first. [Federal tax rules](https://boosterclub.org/raffles/federal-rules/) apply on top.

## Annual Compliance Calendar for Virginia

| Filing | Due date | Agency |
|---|---|---|
| Annual report and $25 fee | Last day of the anniversary month | SCC |
| Form 102 renewal | 15th day of the 5th month after fiscal year end: May 15 (calendar year), November 15 (June 30 year end) | VDACS OCRP |
| Form 990-N | Same rule: May 15 or November 15 | IRS |
| Charitable gaming report | Only if permitted; as assigned | VDACS OCRP |
| Sales tax exemption renewal | Before expiration (5 to 7 years) | Virginia Tax |

## Common Mistakes in Virginia

- **Assuming a small club needs nothing.** The $5,000 exemption must be claimed on Form 100, and solicitation compliance is a condition of the sales tax exemption.
- **Handing vendors the IRS letter.** Sellers need the Virginia Tax certificate.
- **Missing the $25 fee.** Four months late, the corporation terminates automatically.
- **Counting raffle money net.** The $40,000 test uses gross receipts across all raffles. One car raffle can cross it.

## Checklist

### Forming

- [ ] File nonstock Articles of Incorporation with the SCC ($75) (president)
- [ ] Obtain an EIN and apply for 501(c)(3) recognition (president)
- [ ] File Form 100 ($10) or Form 102 ($100) with OCRP before the first solicitation (president)
- [ ] Apply for sales tax exemption through Nonprofit Online (treasurer)

### Every Year

- [ ] File the SCC annual report and $25 fee by the last day of the anniversary month (secretary)
- [ ] File Form 990-N and renew Form 102 by the 15th day of the 5th month after fiscal year end (treasurer)
- [ ] Track raffle gross receipts on a rolling 12 months; apply for a permit before passing $40,000 (raffle chair)
- [ ] Keep food-sale occasions under 24 per calendar year (treasurer)
- [ ] Renew the sales tax exemption before it expires (treasurer)

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Virginia with other states
- [State Registration for a New Booster Club](https://boosterclub.org/start/state-registration/) covers first-year state filings
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains exemption certificates
- [Are Booster Club Raffles Legal](https://boosterclub.org/raffles/are-raffles-legal/) gives the state-by-state summary
- [Online Fundraising for Booster Clubs](https://boosterclub.org/fundraising/online-fundraising/) explains registration triggers

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Virginia State Corporation Commission: https://www.scc.virginia.gov/businesses/forms-and-fees/virginia-nonstock-corporations/
2. Virginia State Corporation Commission: https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/
3. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-815.1/
4. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-816/
5. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-936/
6. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-936.1/
7. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-914/
8. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-401/
9. Virginia Department of Taxation: https://www.tax.virginia.gov/nonprofit-organizations
10. Virginia Department of Taxation: https://www.tax.virginia.gov/retail-sales-and-use-tax
11. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.11/
12. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-609.10/
13. Virginia Department of Agriculture and Consumer Services: https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml
14. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title57/chapter5/section57-49/
15. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title57/chapter5/section57-60/
16. Virginia Department of Agriculture and Consumer Services: https://www.vdacs.virginia.gov/food-charitable-gaming.shtml
17. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title18.2/chapter8/section18.2-340.16/
18. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title18.2/chapter8/section18.2-340.23/
19. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title18.2/chapter8/section18.2-340.24/
20. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title18.2/chapter8/section18.2-340.25/
21. Virginia Legislative Information System: https://law.lis.virginia.gov/vacode/title18.2/chapter8/section18.2-340.33/
22. Virginia Legislative Information System: https://law.lis.virginia.gov/admincode/title11/agency20/chapter20/section60/
23. Virginia Legislative Information System: https://law.lis.virginia.gov/admincode/title11/agency20/chapter20/section140/
24. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard