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.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 2 database migrations and 30 fact changes affecting VA.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026VA 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.”
Made by: CharityFile operator - Oct 14, 2026VA required attachment added: registration type both; attachment name Signatures of the chief fiscal officer and another authorized officer; description Two different officers sign the registration statement: the chief fiscal officer and another authorized officer. An online filing follows the portal's signing steps.; is conditional 0; source url https://law.lis.virginia.gov/vacode/title57/chapter5/section57-49/; verification status verifiedMade by: CharityFile operator
- Oct 14, 2026VA required attachment added: registration type both; attachment name Remittance form and check payable to Treasurer of Virginia; description The Form 102 remittance form and a check for the fees, made payable to Treasurer of Virginia.; is conditional 1; condition description Filing Form 102 on paper by mail; source url https://www.vdacs.virginia.gov/pdf/oca102registrationstatement.pdf; verification status verifiedMade by: CharityFile operator
- Oct 14, 2026VA required attachment added: registration type both; attachment name Current list of officers, directors, trustees and principal staff; description Names, titles and addresses of the current officers, directors, trustees and any principal salaried executive staff. Titles are required. The list in the latest Form 990 is not accepted.; is conditional 0; source url https://www.vdacs.virginia.gov/pdf/oca102registrationstatement.pdf; verification status verifiedMade by: CharityFile operator
Sep 24, 2026
- Sep 24, 2026VA fee schedule: source quote replaced
Source: law.lis.virginia.gov · send source
“Organizations with no prior financial history filing an initial registration shall be required to pay an initial fee of $100. Organizations with prior financial history filing an initial registration shall be required to pay an initial fee of $100 in addition to the annual registration fee.”
Made by: CharityFile operator - Sep 24, 2026VA penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://law.lis.virginia.gov/vacode/title57/chapter5/section57-59/; grade source cite none → Va. Code § 57-59(A)Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026VA penalty: risk class misdemeanor → unclassifiedMade by: CharityFile operator
Sep 16, 2026
- Sep 16, 2026VA exemption: threshold type revenue → contributions
Source: law.lis.virginia.gov · send source
“Charitable organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received, during any of the three next preceding calendar years, contributions from the public in excess of $5,000, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income inures to the benefit of or is paid to any officer or member.”
Made by: not recorded - Sep 16, 2026VA exemption: source quote replaced
Source: law.lis.virginia.gov · send source
“Persons requesting contributions for the relief of any individual specified by name at the time of the solicitation when all of the contributions collected without any deductions whatsoever are turned over to the named beneficiary for his use.”
Made by: not recorded
Sep 15, 2026
- Sep 15, 2026VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section30/; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section30/; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section20/; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section20/; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026VA required attachment: source url none → https://law.lis.virginia.gov/admincode/title2/agency5/chapter610/section20/; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026VA 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.”
Made by: not recorded - Sep 15, 2026VA penalty: criminal scope organization → bothMade by: not recorded
- Sep 15, 2026VA exemption: description Health care institutions organized and operated on a nonprofit basis, providing care to the needy without substantial charge based on ability to pay, licensed under Title 32.1, or supporting foundations substantially supported by public contributions for such institutions. Per Va. Code §57-60(A)(7). → 501(c)(3) health-care institutions that are licensed by Health or Behavioral Health, designated FQHC, certified rural health clinic, or wholly organized for free care, and any supporting organization that exists solely to support them (§ 57-60(A)(7); Form 100 Category H).; source quote replaced
Source: law.lis.virginia.gov · send source
“Health care institutions defined herein as any facilities that have been granted tax-exempt status under § 501(c)(3) of the Internal Revenue Code, and that are (i) licensed by the Department of Health or the Department of Behavioral Health and Developmental Services; (ii) designated by the Health Care Financing Administration (HCFA) as federally qualified health centers; (iii) certified by the HCFA as rural health clinics; or (iv) wholly organized for the delivery of health care services without charge; and any supporting organization that exists solely to support any such health care institutions.”
Made by: not recorded - Sep 15, 2026VA exemption: description Out-of-state organizations soliciting through nationally-broadcast media (mail, telephone, telegraph, email, direct mail, newspapers, radio, TV with circulation/audience substantially throughout the U.S.) — provided the org has authorized a Virginia resident agent for service of process and that agent is registered with the Commissioner. Per Va. Code §57-60(A)(5). → No office in the Commonwealth; solicit from outside solely by email, telephone or telegraph, direct mail, or national-media advertising; and have a Virginia chapter, branch, or affiliate that has registered with the Commissioner (§ 57-60(A)(5); Form 100 Category E). Not a resident-agent condition.
Source: law.lis.virginia.gov · send source
“Organizations that have no office within the Commonwealth, that solicit in the Commonwealth from outside of the Commonwealth solely by means of email, telephone or telegraph, direct mail, or advertising in national media, and that have a chapter, branch, or affiliate within the Commonwealth that has registered with the Commissioner.”
Made by: not recorded - Sep 15, 2026VA exemption: description Solicitations confined to active members of the organization OR to parents, spouses, widows, or children of such members. Per Va. Code §57-60(A)(4). Member-benefit nonprofits that fundraise only internally qualify. → Organizations that solicit only within the membership of the organization by the members thereof (§ 57-60(A)(4); Form 100 Category D). Membership is defined in § 57-48. Drop parents, spouses, widows, or children.
Source: law.lis.virginia.gov · send source
“Organizations that solicit only within the membership of the organization by the members thereof.”
Made by: not recorded - Sep 15, 2026VA exemption: description Solicitations for the relief or benefit of an individual specified by name at the time of solicitation, where ALL net contributions collected are turned over to the named beneficiary. Per Va. Code §57-60(A)(2). Common pattern: GoFundMe-style medical-bill or disaster-relief campaigns for one named person. → Solicitations for the relief of an individual specified by name when all contributions collected without deductions are turned over to that person (§ 57-60(A)(2); Form 100 Category B). A charitable or civic organization claiming the exemption submits Form 100. A purely private person campaign is not this organization row.; requires filing 0 → 1; source quote replaced
Source: law.lis.virginia.gov · send source
“No charitable or civic organization shall be exempt under this section unless it submits to the Commissioner”
Made by: not recorded - Sep 15, 2026VA exemption: description Educational institutions accredited by the Board of Education, a regional accrediting association, or the U.S. Department of Education — when soliciting alumni, faculty, trustees, students, or families thereof. Per Va. Code §57-60(A)(1). → Accredited educational institutions and foundations with an established identity with those institutions are exempt without an alumni-only limit. The confinement to student body, alumni, faculty, trustees and their families applies to any other educational institution (§ 57-60(A)(1); 2VAC5-610-40 Category A).; source quote replaced
Source: law.lis.virginia.gov · send source
“Educational institutions that are accredited by the Board of Education, by a regional accrediting association or by an organization affiliated with the National Commission on Accrediting, the Association Montessori Internationale, the American Montessori Society, the Virginia Independent Schools Association, or the Virginia Association of Independent Schools, any foundation having an established identity with any of the aforementioned educational institutions, and any other educational institution confining its solicitation of contributions to its student body, alumni, faculty and trustees, and their families.”
Made by: not recorded - Sep 15, 2026VA exemption: description Religious organizations: churches, conventions, associations of churches operated primarily for nonsecular purposes with no income inurement. Per Va. Code §57-38 ("charitable organization does not include any church or convention or association of churches…"). Form 100 not required — exempt from VSOC by definition. → A church or convention or association of churches, primarily operated for nonsecular purposes, with no net income inuring to the direct benefit of any individual (§ 57-48). This is a definitional exclusion, not a § 57-60 exemption, so Form 100 is not the path. § 57-38 is not this carve-out.
Source: law.lis.virginia.gov · send source
“"Charitable organization" does not include (i) any church or convention or association of churches, primarily operated for nonsecular purposes and no part of the net income of which inures to the direct benefit of any individual”
Made by: not recorded - Sep 15, 2026VA exemption: description Small charitable organizations raising ≤ $5,000 per calendar year, with all functions carried on by unpaid persons and no part of assets/income inuring to any officer or member. Per Va. Code §57-60(A)(3). The dual condition matters — paying any compensated person disqualifies even if revenue is below $5K. → Unpaid, no-inurement organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received during any of the three next preceding calendar years, contributions from the public in excess of $5,000 (§ 57-60(A)(3); Form 100 Category C). Crossing $5,000 requires register within 30 days. Calendar year, not fiscal year.; source quote replaced
Source: law.lis.virginia.gov · send source
“Charitable organizations that do not intend to solicit and receive, during a calendar year, and have not actually raised or received, during any of the three next preceding calendar years, contributions from the public in excess of $5,000, if all of their functions, including fund-raising activities, are carried on by persons who are unpaid for their services and if no part of their assets or income inures to the benefit of or is paid to any officer or member.”
Made by: not recorded - Sep 15, 2026VA 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.”
Made by: not recorded - Sep 15, 2026VA required attachment: description Federal annual return → Signed Form 990, 990-PF, or 990-EZ, or certified audited statements, or a certified treasurer's report if the organization qualifies for Form 990-N.; is conditional 0 → 1; condition description none → Financial report is one of: signed 990 / 990-PF / 990-EZ (no Schedule B); or certified audited financial statements; or, if the organization qualifies to file Form 990-N, a certified treasurer's report. 990-N postcard is refused.Made by: not recorded
- Sep 15, 2026VA required attachment: description Tax-exempt status confirmation → IRS determination letter and later modification notices, or the filed IRS application if exemption is pending.; is conditional 0 → 1; condition description none → Required if listed as tax-exempt, or the filed IRS application if pending (2VAC5-610-20).Made by: not recorded
- Sep 15, 2026VA required attachment: attachment name Form 102 Registration Statement → Form 102 is the filing; description Initial and annual registration form → Form 102 is the initial or annual registration statement, not an attachment to itself. Checklist attachments start after the remittance form.Made by: not recorded
- Sep 15, 2026VA fee schedule: fee calculation notes SCC Annual Report filing fee — $25 for Virginia nonstock corporations per Va. Code §13.1-936.1. Filed annually with Virginia State Corporation Commission Clerk's Office. Due date: last day of incorporation anniversary month. Filing window opens 3 months before due date. NOT the VDACS charity solicitation filing — separate corporate filing. Late fee: $10. Auto-termination after 4 months past due per §13.1-752. → SCC annual report fee $25 for Virginia nonstock corporations. Automatic termination for a nonstock corporation is § 13.1-914: last day of the fourth month after the annual-report or annual-registration-fee due date. Do not cite stock-chapter § 13.1-752. This is not the VDACS charity-solicitation filing.; source url https://www.scc.virginia.gov/businesses/business-faqs/annual-registration-fees/ → https://law.lis.virginia.gov/vacode/title13.1/chapter10/section13.1-914/; source quote replaced
Source: law.lis.virginia.gov · send source
“if any corporation fails to file its annual report or pay its annual registration fee on or before the last day of the fourth month immediately following its annual report or annual registration fee due date each year, the corporate existence of the corporation shall be automatically terminated as of that day.”
Made by: not recorded - Sep 15, 2026VA fee schedule: fee calculation notes $100 late fee for lapsed registration when annual renewal is not filed by the May 15 deadline (15th day of 5th month after fiscal year end) without an approved extension request. Lapsed registration may require new initial filing rather than renewal. → The $100 is the initial fee re-charged as the late fee when registration lapses, plus the annual band. May 15 is only the example for a 31 December fiscal year end, not a universal deadline. Lapse without an extension always requires a new initial registration.; source url https://www.vdacs.virginia.gov/food-charitable-solicitation.shtml → https://law.lis.virginia.gov/vacode/title57/chapter5/section57-49/; source quote replaced
Source: law.lis.virginia.gov · send source
“Any organization which allows its registration to lapse, without requesting an extension of time to file, shall be required to resubmit an initial registration.”
Made by: not recorded - Sep 15, 2026VA 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.”
Made by: not recorded
Applied migrations
May 2026
- May 2, 2026
April 2026
- Apr 29, 2026
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.