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 27 fact changes affecting WV.Show all →

Fact changes

Oct 14, 2026

Oct 14, 2026
WV deadline rule: extension quote added; extension source url none → https://code.wvlegislature.gov/29-19-5/
Source: code.wvlegislature.gov · send source
“For good cause shown, the Secretary of State may extend the due date for the annual filing of a registration statement or report by a charitable organization or a professional fundraiser for a period not to exceed 90 days.”
Made by: CharityFile operator

Sep 24, 2026

Sep 24, 2026
WV deadline rule: source quote replaced
Source: code.wvlegislature.gov · send source
“Every charitable organization, except as provided in section six of this article, which intends to solicit contributions, donations or grants within this state or to have funds solicited or received on its behalf shall, prior to any solicitation, register with the Secretary of State, in a manner or method authorized and upon forms prescribed by him or her which shall be good for one full year and which shall be refiled in the next and each following year in which the charitable organization is engaged in solicitation activities.”
Made by: CharityFile operator

Sep 16, 2026

Sep 16, 2026
WV audit threshold: source quote replaced
Made by: not recorded

Sep 15, 2026

Sep 15, 2026
WV required attachment: source url none → https://code.wvlegislature.gov/29-19-5/; source quote added; verification status unverified → verified
Made by: not recorded
Sep 15, 2026
WV required attachment: source url none → https://sos.wv.gov/media/325/download?inline; source quote added; verification status unverified → verified
Made by: not recorded
Sep 15, 2026
WV required attachment: source url none → https://sos.wv.gov/media/325/download?inline; source quote added; verification status unverified → verified
Made by: not recorded
Sep 15, 2026
WV deadline rule: display form name none → CHR-1 Registration of Charitable Organization
Source: code.wvlegislature.gov · send source
“which shall be good for one full year and which shall be refiled in the next and each following year in which the charitable organization is engaged in solicitation activities”
Made by: not recorded
Sep 15, 2026
WV penalty: source quote replaced
Made by: not recorded
Sep 15, 2026
WV deadline rule: due event none → prior to any solicitation
Source: code.wvlegislature.gov · send source
“shall, prior to any solicitation, register with the Secretary of State”
Made by: not recorded
Sep 15, 2026
WV penalty: criminal scope organization → both
Made by: not recorded
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
Sep 15, 2026
WV fee schedule: revenue min $1,000,001 → $1,000,000.01; fee calculation notes Annual renewal fee for charitable organizations collecting more than $1 million in contributions. Same tier as initial fee per § 29-19-5. → Annual registration fee $50 if collecting more than $1 million during one year (renewal). Exactly $1,000,000 is a statutory gap.
Source: code.wvlegislature.gov · send source
“every charitable organization collecting more than $1 million during one year which submits an independent registration to the Secretary of State shall pay an annual registration fee of $50”
Made by: not recorded
Sep 15, 2026
WV fee schedule: revenue max $1,000,000 → $999,999.99; fee calculation notes Annual registration fee of $15 for receiving less than $1 million during any year, same as the initial $15 band. Late fee is $25 per month or part of a month, cap $500 in any one year, not an uncapped $25/month. → Annual registration fee $15 if receiving less than $1 million during any year (renewal). Exactly $1,000,000 is a statutory gap.
Source: code.wvlegislature.gov · send source
“shall pay an annual registration fee of $15”
Made by: not recorded
Sep 15, 2026
WV fee schedule: revenue min $1,000,001 → $1,000,000.01; fee calculation notes Initial registration fee for charitable organizations collecting more than $1 million in contributions during any year. Form CHR-1. Tier per § 29-19-5. → Annual registration fee $50 if collecting more than $1 million during one year. Exactly $1,000,000 is a statutory gap.
Source: code.wvlegislature.gov · send source
“every charitable organization collecting more than $1 million during one year which submits an independent registration to the Secretary of State shall pay an annual registration fee of $50”
Made by: not recorded
Sep 15, 2026
WV fee schedule: revenue max $1,000,000 → $999,999.99; fee calculation notes Annual registration fee of $15 for a charitable organization receiving less than $1 million during any year (not 'in contributions'). Same $15 is the annual fee, not an initial-only fee. Form CHR-1. → Annual registration fee $15 if receiving less than $1 million during any year. Exactly $1,000,000 is neither less than nor more than (a statutory gap).
Source: code.wvlegislature.gov · send source
“shall pay an annual registration fee of $15”
Made by: not recorded
Sep 15, 2026
WV deadline rule: extension days none → 90; extension notes Extensions may be available upon request → Good-cause written request; not to exceed 90 days. During the extension the previously filed statement remains in effect. Not IRS Form 8868.
Source: code.wvlegislature.gov · send source
“which shall be good for one full year and which shall be refiled in the next and each following year in which the charitable organization is engaged in solicitation activities”
Made by: not recorded
Sep 15, 2026
WV required attachment: description 990, 990-EZ, or 990-PF → Most recent IRS Form 990, 990-EZ, or 990-N. The form names 990-N, not 990-PF.; is conditional 0 → 1; condition description none → CHR-1: 990, 990-EZ, or 990-N. If the organization files Form 990-N it must complete the Computation of Fundraising Percentage Form.
Made by: not recorded
Sep 15, 2026
WV required attachment: attachment name Form CHR-1 → Form CHR-1 is the filing; description Charitable Organization Registration form → Form CHR-1 (New/Renewal/Final), or URS plus URSS-1, is the registration statement, not an attachment. Paper cover Rev. 10/3/2022, or online at erls.wvsos.gov.
Made by: not recorded
Sep 15, 2026
WV penalty: description West Virginia Solicitation of Charitable Funds Act § 29-19-15 imposes escalating misdemeanor criminal penalties for any violation. First offense: fine $100-$500, imprisonment up to 6 months, or both. Subsequent offenses: fine $500-$1,000, imprisonment up to 1 year, or both. SoS, AG, and prosecuting attorneys may seek injunctive relief, restitution orders, and other remedies in circuit court. Late filing also incurs $25/month admin fee. → W.Va. Code § 29-19-15(b): any person who willfully and knowingly violates this article, or who willfully and knowingly gives false or incorrect information in a required statement or report, is guilty of a misdemeanor. First: $100–$500 or county jail not more than six months, or both; subsequent: $500–$1,000 or not more than one year, or both. (c) injunction and other relief against the organization and its officers, counsel, solicitor, or any other person. Late $25/month is § 29-19-5(f), a fee, not this crime.; source quote replaced
Made by: not recorded
Sep 15, 2026
WV fee schedule: fee calculation notes Annual renewal fee for charitable organizations receiving less than $1 million in contributions. Same tier as initial fee per § 29-19-5. Renewal due on registration anniversary; late fee $25/month. → Annual registration fee of $15 for receiving less than $1 million during any year, same as the initial $15 band. Late fee is $25 per month or part of a month, cap $500 in any one year, not an uncapped $25/month.
Source: code.wvlegislature.gov · send source
“shall pay an annual registration fee of $15”
Made by: not recorded
Sep 15, 2026
WV fee schedule: fee calculation notes Initial registration fee for charitable organizations receiving less than $1 million in contributions during any year. Filed via Form CHR-1 with the SoS Charitable Organizations Division. Tier per W.Va. Code § 29-19-5. → Annual registration fee of $15 for a charitable organization receiving less than $1 million during any year (not 'in contributions'). Same $15 is the annual fee, not an initial-only fee. Form CHR-1.
Source: code.wvlegislature.gov · send source
“shall pay an annual registration fee of $15”
Made by: not recorded
Sep 15, 2026
WV fee schedule: fee calculation notes $25 per month (or part of month) late filing fee per WV SoS Charitable Forms & Fees page. Applies to Form CHR-1 annual renewal filed after registration anniversary. → $25 for each month or part of the month after the original or extended due date, and the total additional fees for a registration statement or report required in any one year may not exceed $500 (§ 29-19-5(f)). Applies to a charitable organization or professional fundraiser.; source url https://sos.wv.gov/charitable-organizations-professional-fundraiser-forms-and-fees → https://code.wvlegislature.gov/29-19-5/; source quote replaced
Source: code.wvlegislature.gov · send source
“statement or report required to be filed in any one year may not exceed $500.”
Made by: not recorded
Sep 15, 2026
WV deadline rule: calculation notes Annual renewal due on registration anniversary per § 29-19-5 — registration is "good for one full year" and must be refiled annually. $25/month late fee for missed deadlines. → Registration is good for one full year and must be refiled annually. The Secretary of State may extend the due date for good cause for a period not to exceed 90 days. Late fee is $25 for each month or part of the month, cap $500 in any one year (§ 29-19-5(f)).
Source: code.wvlegislature.gov · send source
“which shall be good for one full year and which shall be refiled in the next and each following year in which the charitable organization is engaged in solicitation activities”
Made by: not recorded
Sep 15, 2026
WV deadline rule: calculation notes Initial registration must be filed before any charitable solicitation in WV per § 29-19-5. Triggered when org expects $50K+ annual contributions OR uses a professional fundraiser. Form CHR-1 + applicable fee tier. → Trigger is intent to solicit (or have funds solicited) in this state, except the seven § 29-19-6 classes. The $50,000 / no-professional-solicitor test is only exemption (7), not the registration trigger. If (7) is lost because contributions, donations or grants from the public exceed $50,000 in a calendar year, file within 30 days.
Source: code.wvlegislature.gov · send source
“shall, prior to any solicitation, register with the Secretary of State”
Made by: not recorded

Applied migrations

August 2026

Aug 11, 2026
FeeWV fee bracket bounds

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.