WVOHOA Documents

The official documents from 2009 through the current year that provide information about the Organization [previously JCOHOA & EPOHOA and currently WVOHOA] thereby establishing the West Virginia Organization of Homeowners Associations, Inc. formally registered within the state of West Virginia and the Internal Revenue Service of the United States of America.

A tax-exempt organization must make available for public inspection its approved application for recognition of exemption with all supporting documents available and its last three annual information returns. The organization must provide copies of these documents upon request without charge (other than a reasonable fee for reproduction and copying costs). Penalties are provided for failure to comply with these requirements.


The legal document from WV Secretary of State, providing license to form and operate the Organization, and the amendments to change the name of the Organization.


West Virginia State Tax Department – required registration to do business in the state of West Virginia.


The Organization is recognized as a private foundation under the Code 501(a)(2) and exempt from Federal income tax under the Code 501(c)(3) Understanding the differences between 501(c)(3) and 501(c)(4)

 NAME CHANGE (image)

The Organization was granted a name change from JCOHOA to EPOHOA  then to WVOHOA by the IRS.


The written rules by which the Organization is governed by setting forth the structure & procedure of the board, the Organization, and the rights of participants.


Governance policies and practices most appropriate for the Organization in assuring sound operations and compliance.

Who we are, what we hope to accomplish and suggestions for homeowner/condominium associations, individuals and businesses within the state of West Virginia.