Change log

VA deadline rule: extension quote added; extension source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section30/

Source: law.lis.virginia.gov · send source

“In any case, the extension or total of all extensions requested from and granted by the commissioner shall be for no longer than six months after the 15th day of the fifth calendar month following the end of the organization's fiscal year.”

VA deadline rule: due event none → prior to any solicitation

Source: law.lis.virginia.gov · send source

“Every charitable organization, except as otherwise provided in this chapter, which intends to solicit contributions within the Commonwealth, or have funds solicited on its behalf, shall, prior to any solicitation, file an initial registration statement with the Commissioner upon forms acceptable to him.”

VA deadline rule: extension days 180 → none; extension months none → 6; extension notes VDACS auto-honors IRS Form 8868 extensions if submitted before the Virginia renewal due date. Extension request methods: email ocarpunit.vdacs@vdacs.virginia.gov, fax 804-225-2666, or mail. Typically 3-6 months aligned with IRS Form 8868 standard periods. Extension request must be received BEFORE the May 15 deadline — no retroactive extensions. → Written request received on or before the due date (postmark counts). Default 90 days if no period is named; a further request is allowed; total not longer than six months after the 15th day of the fifth calendar month. A copy of an IRS Form 990, 990-PF, or 990-EZ extension request may stand in for the written request. Not automatic. Not IRS-conditional. Payment of fees is not required with the request.; extension auto granted 1 → 0; extension conditional on irs 1 → 0; source url https://law.lis.virginia.gov/vacode/title57/chapter5/section57-49/ → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section30/; source quote replaced

Source: law.lis.virginia.gov · send source

“In any case, the extension or total of all extensions requested from and granted by the commissioner shall be for no longer than six months after the 15th day of the fifth calendar month following the end of the organization's fiscal year.”

VA deadline rule: calculation notes Renewal due 15th day of 5th month after fiscal year end per Va. Code §57-49(A). E.g., December 31 FYE → May 15 due. June 30 FYE → November 15 due. IRS Form 8868 extension auto-honored. Encoded as the 15th day of the 5th month after fiscal year end, from the verification quote. → Renewal due on the 15th day of the 5th month after fiscal year end. Example: 31 December fiscal year end → 15 May; 30 June fiscal year end → 15 November. An IRS extension request for Form 990, 990-PF, or 990-EZ may stand in for the written request; it is still a request and must arrive before the due date. Lapse without an extension requires a new initial registration plus the annual fee (2VAC5-610-30(D)(5)).

Source: law.lis.virginia.gov · send source

“on or before the fifteenth day of the fifth calendar month of the next and each following fiscal year in which such charitable organization is engaged in solicitation activities within the Commonwealth.”