West Virginia Booster Club Filing Requirements

Forming a Nonprofit Corporation in West Virginia

The club files Form CD-1NP, Articles of Incorporation with Non-Profit IRS Attachment, with the Secretary of State for $25. The articles state whether the corporation has members, and the attachment supplies the purpose and dissolution language the IRS expects. See How to Incorporate a Booster Club.

Annual report. Every corporation files an annual report and pays $25 between January 1 and June 30 of each year after the year it registered, online through the One Stop Business Portal. A nonprofit filing after June 30 pays a $25 late fee and risks administrative dissolution.

State Tax Exemption

West Virginia has no separate state income tax exemption application for a 501(c)(3) booster club; the Tax Division relies on the IRS determination letter.

The filing that matters is the Business Registration Certificate (Form WV/BUS-APP, or online at business4.wv.gov). The $30 fee is waived for organizations qualifying under section 501, and the Tax Division advises obtaining 501(c) status first. A club with $10,000 or less in gross income that collects no tax and claims no exemption need not register, but every sales tax exemption below requires the certificate.

Sales Tax

The sales tax is 6 percent, plus up to 1 percent in some cities.

Purchases. 501(c)(3) status alone does not make purchases tax-free. Under publication TSD-320, a nonprofit buys tax-free only if it holds a Business Registration Certificate, is a 501(c)(3) or 501(c)(4), uses the items in its exempt activities, and fits a listed category. The one most booster clubs could meet: receiving more than half of its support from gifts, grants, contributions, or membership fees. A club funded mainly by concessions likely does not qualify. Qualifying clubs give vendors Form F0003.

Fundraiser sales. Tax Division publication TSD-312 (revised July 2026) lets a not-for-profit volunteer support group for a school hold fundraisers without collecting sales tax when:

1. Fundraisers are held no more than 18 times in any 12-month period.
2. Each lasts no more than 14 consecutive days.
3. The sole purpose is raising revenue for the school’s functions and activities.

No IRS letter is needed for this rule, but a current Business Registration Certificate is. The group may buy fundraiser merchandise tax-free for resale. Food sold at school events outside school hours by a school-sponsored parent or student organization is also exempt when proceeds go to the school. See Sales Tax for Booster Clubs.

Charitable Solicitation Registration

Organizations soliciting the West Virginia public register annually with the Secretary of State’s Charities Division unless exempt.

Exemptions that may fit a booster club:

• Raising $50,000 or less in a calendar year without a paid fundraiser (a club passing $50,000 registers within 30 days).
• “Support groups which are directly responsible to” an accredited school. Whether an independent booster club is “directly responsible” is not defined; the Charities FAQ invites groups to send a letter describing their operations.

Registration. Form CHR-1 costs $15 for organizations collecting under $1 million a year ($50 above). Registration lasts one year; late registration costs $25 per month. Clubs raising over $50,000 attach Form 990 (990-N filers use Form CFP); over $200,000 requires a CPA review and $500,000 or more a CPA audit. Online solicitations of West Virginia residents count. See Online Fundraising for Booster Clubs.

Raffles and Gaming

Raffles are legal for a 501(c)(3) booster club, regulated by the Tax Division under W. Va. Code §47-21.

Exempt raffles (no license). A club in existence in West Virginia at least one year may hold raffles without a license if no single prize exceeds $4,000 and gross proceeds from all raffles stay at or under $15,000 per calendar year.

Licensed raffles. Above those limits, a club in existence in West Virginia two years files Form RAF-1 at least 60 days ahead:

• Limited occasion license: $50, two raffle occasions within up to six months (three per year maximum without an annual license).
• Annual license: $500, renewed on a calendar-year basis (first year prorated).

Licensees file Form RAF-3 within 30 days after the license expires ($25 per month late, up to $100). Prizes may not be beer, wine, or liquor.

50/50 and online raffles. The raffle handbook does not address 50/50 drawings separately; their ticket sales count toward gross proceeds. Online raffles are legal under W. Va. Code §47-21A through a platform provider licensed by the Tax Commissioner, with the same exempt limits and license fees. Bingo requires a separate license.

Annual Compliance Calendar for West Virginia