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Although they are exempt from income taxation, exempt organizations are generally required to file annual returns of their income and expenses with the Internal Revenue Service. Small tax-exempt organizations with gross receipts under a certain threshold may be required to file an annual electronic notice. Some organizations, such as churches and certain church-affiliated organizations, are not required to file annual returns or notices.

If an organization has unrelated business income, it must file an unrelated business income tax return. In addition to filing an annual exempt organization return, exempt organizations may be required to file other returns of and pay employment taxes. Some organizations may be required to file certain returns electronically.

In addition to required filings, a charity may have other ongoing compliance obligations.

https://www.irs.gov/charities-non-profits/exempt-organizations-required-filings

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Includes rules on claiming deductions from donations.
https://www.irs.gov/pub/irs-pdf/p1771.pdf

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Under the Internal Revenue Code, all section 501(c)(3) organizations are absolutely prohibited from directly or indirectly participating in, or intervening in, any political campaign on behalf of (or in opposition to) any candidate for elective public office. Contributions to political campaign funds or public statements of position (verbal or written) made on behalf of the organization in favor of or in opposition to any candidate for public office clearly violate the prohibition against political campaign activity.  Violating this prohibition may result in denial or revocation of tax-exempt status and the imposition of certain excise taxes.

Certain activities or expenditures may not be prohibited depending on the facts and circumstances.  For example, certain voter education activities (including presenting public forums and publishing voter education guides) conducted in a non-partisan manner do not constitute prohibited political campaign activity. In addition, other activities intended to encourage people to participate in the electoral process, such as voter registration and get-out-the-vote drives, would not be prohibited political campaign activity if conducted in a non-partisan manner.

On the other hand, voter education or registration activities with evidence of bias that (a) would favor one candidate over another; (b) oppose a candidate in some manner; or (c) have the effect of favoring a candidate or group of candidates, will constitute prohibited participation or intervention.

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Boone County, West Virginia, USA

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In 2020, Boone County, WV had a population of 21.9k people with a median age of 44 and a median household income of $45,297. Between 2019 and 2020 the population of Boone County, WV declined from 22,368 to 21,897, a −2.11% decrease and its median household income grew from $40,739 to $45,297, a 11.2% increase.

The 5 largest ethnic groups in Boone County, WV are White (Non-Hispanic) (97.6%), Two+ (Non-Hispanic) (1.51%), Black or African American (Non-Hispanic) (0.685%), Two+ (Hispanic) (0.119%), and White (Hispanic) (0.0913%).

None of the households in Boone County, WV reported speaking a non-English language at home as their primary shared language. This does not consider the potential multi-lingual nature of households, but only the primary self-reported language spoken by all members of the household.

99.9% of the residents in Boone County, WV are U.S. citizens.

In 2020, the median property value in Boone County, WV was $76,700, and the homeownership rate was 78.2%. Most people in Boone County, WV drove alone to work, and the average commute time was 34 minutes. The average car ownership in Boone County, WV was 2 cars per household.

Boone County, WV borders Kanawha County, WV, Lincoln County, WV, Logan County, WV, Raleigh County, WV, and Wyoming County, WV.

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In 2020, Boone County, WV had a population of 21.9k people with a median age of 44 and a median household income of $45,297. Between 2019 and 2020 the population of Boone County, WV declined from 22,368 to 21,897, a −2.11% decrease and its median household income grew from $40,739 to $45,297, a 11.2% increase.

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To apply for recognition by the IRS of exempt status under section 501(c)(3) of the Code, use a Form 1023-series application. The application must be submitted electronically on www.pay.gov and must, including the appropriate user fee.

The organization should also request an employer identification number, even if it does not have any employees. See Form SS-4, Application for Employer Identification NumberPDF, and its related instructionsPDF to learn how to obtain an EIN. You may obtain an EIN by applying online, by fax or by mail. International applicants may call 267-941-1099 (not a toll-free number).

https://www.irs.gov/

State of West Virginia Requirements

Are you required to register?
West Virginia Secretary of State
Charities Division WV One Stop Business Center 1615 East Washington Street Charleston, WV 25311
Tel: (304)558-8000 Fax: (304)558-8381 Website: www.wvsos.gov Email: charities@wvsos.gov
All charitable organizations that intend to receive contributions from the public, government grants & private foundations within West Virginia are required to file an annual registration statement with the Secretary of State unless it meets one of the exceptions below:
Exceptions:
1. Charities intending to receive funds of less than $50,000, but only if the charity does not have a professional fund-raising counsel/solicitor. (If charity receives more than $50,000, it must register);
2. Accredited educational institutions and auxiliary associations, foundations and support groups responsible to the educational institute;
3. Persons requesting funds solely for one individual specified by name when 100% of collections go to that individual;
4. Nonprofit charitable hospitals and licensed nursing homes;
5. Organizations that solicit only with its participating (voting) membership;
6. Churches or religious organizations that are an integral part of churches that are exempt from filing IRS Form
990 under provisions of 26 USC §6033; and
7. Any person, firm, corporation or organization that holds a single fund-raising event for the benefit of a named
charity that registered.
How to register.
1. 2. 3.
4.
5. 6.
Complete registration statement (or unified registration statement plus West Virginia supplement);
Provide IRS Tax determination letter;
Provide a copy of your most recent IRS Form 990; 990 EZ; or 990-N. If your organization files a Form 990-N
they will be required to complete the Computation of Fundraising Percentage Form provided by our office;
Provide balance sheet and financial statement audited by an independent certified public accountant, if your organization receives more than $500,000 from all sources except government grants and grants from private foundations. If your organization receives more than $200,000 but less than $500,000 a statement of financial review by a certified public accountant will need to be provided. [Changes effective June 4, 2015.]
Copies of current contracts with professional fundraising counsel and professional solicitors (unless they are already on file);
Registration fees:
(a) $15 if raised less than $1,000,000
(b) $50 if raised more than $1,000,000
Late fees of $25 for each month, or part of a month, that the registration is filed after due date. (Extensions may be
requested in writing.)

https://sos.wv.gov/FormSearch/Business/Charities/CHR-1.pdf

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How is a nonprofit defined by your government?

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How is a nonprofit defined by your government?

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Organizations organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, educational, or other specified purposes and that meet certain other requirements are tax exempt under Internal Revenue Code Section 501(c)(3).

https://www.irs.gov/

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United States, West Virginia, Boone County, Madison