Virginia Booster Club Filing Requirements

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.

Each year the club files an annual report listing directors, officers, and registered agentRegistered agentThe person or company designated to receive lawsuits and official state notices for the corporation at a street address in the state. Some states call it a resident agent or statutory agent.All terms (§ 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 (external site); 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 yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms 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-NForm 990-NThe e-Postcard: the annual electronic notice a tax-exempt club files with the IRS when its gross receipts are normally $50,000 or less. It is due the 15th day of the 5th month after the fiscal year ends.All terms 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 apply on top.

Annual Compliance Calendar for Virginia