Non-Profit Organizations and Health Insurance Exchange

Non-profit organizations are eligible for tax credits for offering health insurance coverage to their employees, based on the following qualifications:

• Qualifying 501(c)(3) organizations must pay at least half of their employees' health premium.
• Organizations must have 25 or fewer full-time equivalent employees and less than $50,000 in average wages per employee, per year.
• Only organizations with less than 10 full-time equivalent employees, with average wages of less than $25,000 per year are eligible for the full tax credit.

2010-2013:

• Tax credit of up to 25% available.

2014-2016:

• Tax credit of up to 35% available, only if insurance is purchased through the exchanges.

See chart that explains average wages and tax credits*

*Chart prepared by West Virginians for Afforable Health Care