Change log

Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.

See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.

244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.

Showing 1 database migration and 4 fact changes affecting WV in exemption.Show all →

Fact changes

Sep 15, 2026

  • Sep 15, 2026
    WV exemption: description Organizations sponsoring a single fundraising event for a named registered charity, where the named charity reports the donations on its own annual filings. The sponsoring organization passes through proceeds and does not retain reporting obligations itself. → A single fundraising event for a named charitable organization where all or part of the funds collected are donated to that organization, provided it is registered, reports each donation individually, and certifies that no funds were withheld (§ 29-19-6). Not a 100% passthrough.; source quote replaced
    Source: code.wvlegislature.gov · send source
    “Any person, firm, corporation or organization that sponsors a single fundraising event for the benefit of a named charitable organization where all or part of the funds collected are donated to the named charitable organization: Provided, That the named charitable organization receiving the funds is registered pursuant to this article, reports each of these donations individually and certifies that no funds were withheld by the organization that solicited the funds”
    Made by: not recorded
  • Sep 15, 2026
    WV exemption: description Churches, synagogues, and religious groups that qualify as tax-exempt under IRC 501(c)(3) AND IRC 6033 federal filing exemption (i.e., not required to file Form 990). → Churches, synagogues, associations or conventions of churches, religious orders or religious organizations that are an integral part of a church, 501(c)(3), and exempt from filing an annual return under 26 U.S.C. § 6033 (§ 29-19-6).; source quote replaced
    Source: code.wvlegislature.gov · send source
    “Churches, synagogues, associations or conventions of churches, religious orders or religious organizations that are an integral part of a church which qualifies as tax exempt under the provisions of 26 U.S.C. §501(c)(3) and which qualifies as being exempt from filing an annual return under the provisions of 26 U.S.C. §6033”
    Made by: not recorded
  • Sep 15, 2026
    WV exemption: description Nonprofit / charitable hospitals AND licensed nursing homes. Both categories statutorily exempt regardless of revenue. → Hospitals and licensed nursing homes which are nonprofit and charitable (§ 29-19-6(3)). The nonprofit-and-charitable limiter applies to both classes.; source quote replaced
    Source: code.wvlegislature.gov · send source
    “Hospitals and licensed nursing homes which are nonprofit and charitable”
    Made by: not recorded
  • Sep 15, 2026
    WV exemption: description Charitable organizations not employing professional solicitors AND with annual contributions under $50,000. If an organization exceeds the $50,000 threshold mid-year or engages a professional solicitor, it must register within 30 days. Registration triggered immediately upon either condition being met. → No professional solicitor or fundraiser, and does not intend to solicit and receive and does not actually raise or receive contributions, donations or grants from the public in excess of $50,000 during a calendar year (§ 29-19-6(7)). Exactly $50,000 is still inside. Catch-up within 30 days after contributions are in excess of $50,000.; source quote replaced
    Source: code.wvlegislature.gov · send source
    “Any charitable organization that does not employ a professional solicitor or fundraiser and does not intend to solicit and receive and does not actually raise or receive contributions, donations or grants from the public in excess of $50,000 during a calendar year.”
    Made by: not recorded

Applied migrations

April 2026

  • Apr 29, 2026
    ExemptionWV bundle penalties audit threshold p0 fee tier exemptions

Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.