Va. Code » Title 57. Religious and Charitable Matters; Cemeteries » Chapter 5. Solicitation of Contributions
Virginia Code

Va. Code Ann. § 57-53 (2026)

Records to be kept by charitable organizations

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Every charitable organization shall keep true fiscal records for all fiscal years beginning on and after January 1, 1975, in accordance with the standards and practices set out in Standards of Accounting and Financial Reporting for Voluntary Health and Welfare Organizations adopted and approved in December, 1964, by the National Health Council and National Social Welfare Assembly, and as may be modified from time to time by the National Health Council and the National Assembly for Policy and Development, or in accordance with the standards and practices set out in Uniform Chart of Accounts and Definitions for Hospitals as approved by, and as may be modified by, the American Hospital Association, or in accordance with such other uniform standards of accounting as the Commissioner may find to be as appropriate. A copy of such standards shall be maintained on file in the office of the Commissioner. Such records shall be retained for a period of at least three years after the end of the period of registration to which they relate.

1974, c. 574; 1979, c. 595.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1996–2025 · leading case: Special Programs, Inc. v. Courter, 923 F. Supp. 851 (E.D. Va. 1996).
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Special Programs, Inc. v. Courter, 923 F. Supp. 851 (E.D. Va. 1996). · cites it 2× “§ 57-49 (Michie 1995) and keep record pursuant to VaCode Ann. § 57-53 (Michie 1995). Thus, he argues, the professional solicitor registration statute regulates otherwise unregulated entities.”
Miyares, 806 F. Supp. 3d 603 (E.D. Va. 2025). “The report required by this subdivision shall comply with the accounting standards prescribed pursuant to § 57-53. Any organization whose annual gross revenue qualifies such organization to file Form 990-N (also referred to as the e-Postcard) with the Internal Revenue Service…”
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