Pennsylvania Nonprofit Compliance

• Educational institutions, the curricula of which in whole or in part are registered with or approved by the Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized by the Department of Education, and any auxiliary associations, foundations and support groups which are directly responsible to educational institutions
• Hospitals which are subject to regulation by the Department of Health or the Department of Public Welfare and the hospital foundation, if any, which is an integral part thereof
• A local post, camp, chapter or similarly designated element or a county unit of such elements of:
  • any veterans' organization chartered under Federal law and any service foundation recognized in the bylaws of such organization;
  • a bona fide organization of volunteer firemen;
  • a bona fide ambulance association;
  • a bona fide rescue squad association; or
  • a bona fide auxiliary or affiliate of any of the above mentioned organizations (provided that all fundraising activities are carried on by volunteers, members or an auxiliary or affiliate thereof, and those volunteers, members or affiliates receive no compensation directly or indirectly for the fundraising activities)
• Public nonprofit library organizations which receive financial aid from State and municipal governments and file an annual fiscal report with the State Library System
• Senior citizen centers and nursing homes which are nonprofit and charitable and which have been granted tax-exempt status under the Internal Revenue Code of 1986 provided that all fundraising activities are carried on by volunteers, members or officers of the Senior Citizen Center and those volunteers, members or officers receive no compensation, directly or indirectly, for the fundraising activities
• Bona fide parent/teacher associations or parent/teacher organizations as recognized in a notarized letter from the school district in which they are located
• Any corporation established by an act of Congress of the United States that is required by Federal law to submit annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after being fully audited by the Department of Defense
• Any charitable organization which receives contributions of $25,000 or less annually, provided that such organization does not compensate any person who conducts solicitations
• Charitable organizations organized under the laws of another state having their principal place of business outside Pennsylvania, whose funds are derived principally from sources outside Pennsylvania, and which have been exempted from the filing of registration statements by the statute under whose laws they are organized, if such state has a statute similiar in substance to the provisions of the Pennsylvania law

Form BCO-9: Request for Approval of Exemption/Exclusion

Mail

$0

10 P.S. § 162.6

If your organization is based in Pennsylvania, it may still be required to file an Institutions of Purely Public Charity Statement.

Form BCO-10: Charitable Organization Registration Statement

Instructions for Registering

Mail or online.

Varies by gross annual contributions:

• $15 for contributions of $25,000 or less (also Section 162.7(a) organizations)
• $100 for contributions of $25,001 to less than $100,000
• $150 for contributions of $100,000 to less than $500,000
• $250 for contributions greater than $500,000

2-3 weeks

• Read the exemptions chart carefully and check to see if you still need to file the Institutions of Purely Public Charity Statement.
• Some Pennsylvania counties and municipalities may require charities that solicit in-person to register prior to fundraising.

All Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.

Domestic Applicants:

1. File entity formation documents with the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations.
2. Submit a Charitable Organization Registration Statement and all required attachments to the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations - Charities Section.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Pennsylvania. If not required, skip to number 3.
2. File foreign qualification documents with the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations.
3. Submit a Charitable Organization Registration Statement and all required attachments to the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations - Charities Section.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation
• Bylaws
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• List of other states where registered to solicit
• BCO-23: Public Disclosure Statement (if applicable)

Form BCO-10: Charitable Organization Registration Statement (Renewal)

Mail or online.

Varies by gross annual contributions:

• $15 for contributions of $25,000 or less (also Section 162.7(a) organizations)
• $100 for contributions of $25,001 to less than $100,000
• $150 for contributions of $100,000 to less than $500,000
• $250 for contributions greater than $500,000

• Annually by the 15th day of the 11th month following the close of the organization's fiscal year.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

No extensions are available for charitable registration due dates.

An organization failing to file a registration by the due date must pay an additional fee of $25 for each calendar month or part of a month after the date on which the registration was due to be filed. The fee is capped at $600.

• The renewal due date is indicated on the certificate of registration you receive after your initial filing.
• You must attach an annual financial report.

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• Professional fundraising contracts
• Only if amended: IRS determination letter, articles of incorporation, and bylaws
• List of other states where registered to solicit

Form BCO-10: Charitable Organization Registration Statement

Mail or online

Varies

Fiscal year can be changed during the standard renewal process.

Form BCO-2: Non-Renewal Form

Mail or email

$0

To close out your registration, file a non-renewal form with any required attachments.

• Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return
• An institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution's program service revenue does not equal or exceed $5,000,000

Purely Public Charity Registration Statement (Exemption)

Mail

$0

• Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return
• An institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution's program service revenue does not equal or exceed $5,000,000

Purely Public Charity Registration Statement (Exemption Renewal)

Mail

$0

Annually within 135 days of the organization's fiscal year end. The due date is May 15th for organizations with a fiscal year end date of December 31.

Purely Public Charity Registration Statement

Mail

$15

• IRS form 990

Purely Public Charity Registration Statement (Renewal)

Mail

$15

Annually within 135 days of the organization's fiscal year end. The due date is May 15th for organizations with a fiscal year end date of December 31.

• IRS form 990

• Educational institutions, the curricula of which in whole or in part are registered with or approved by the Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized by the Department of Education, and any auxiliary associations, foundations and support groups which are directly responsible to educational institutions
• Hospitals which are subject to regulation by the Department of Health or the Department of Public Welfare and the hospital foundation, if any, which is an integral part thereof
• A local post, camp, chapter or similarly designated element or a county unit of such elements of:
  • any veterans' organization chartered under Federal law and any service foundation recognized in the bylaws of such organization;
  • a bona fide organization of volunteer firemen;
  • a bona fide ambulance association;
  • a bona fide rescue squad association; or
  • a bona fide auxiliary or affiliate of any of the above mentioned organizations (provided that all fundraising activities are carried on by volunteers, members or an auxiliary or affiliate thereof, and those volunteers, members or affiliates receive no compensation directly or indirectly for the fundraising activities)
• Public nonprofit library organizations which receive financial aid from State and municipal governments and file an annual fiscal report with the State Library System
• Senior citizen centers and nursing homes which are nonprofit and charitable and which have been granted tax-exempt status under the Internal Revenue Code of 1986 provided that all fundraising activities are carried on by volunteers, members or officers of the Senior Citizen Center and those volunteers, members or officers receive no compensation, directly or indirectly, for the fundraising activities
• Bona fide parent/teacher associations or parent/teacher organizations as recognized in a notarized letter from the school district in which they are located
• Any corporation established by an act of Congress of the United States that is required by Federal law to submit annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after being fully audited by the Department of Defense
• Any charitable organization which receives contributions of $25,000 or less annually, provided that such organization does not compensate any person who conducts solicitations
• Charitable organizations organized under the laws of another state having their principal place of business outside Pennsylvania, whose funds are derived principally from sources outside Pennsylvania, and which have been exempted from the filing of registration statements by the statute under whose laws they are organized, if such state has a statute similiar in substance to the provisions of the Pennsylvania law

Form BCO-9: Request for Approval of Exemption/Exclusion

Mail

$0

10 P.S. § 162.6

If your organization is based in Pennsylvania, it may still be required to file an Institutions of Purely Public Charity Statement.

Form BCO-10: Charitable Organization Registration Statement

Instructions for Registering

Mail or online.

Varies by gross annual contributions:

• $15 for contributions of $25,000 or less (also Section 162.7(a) organizations)
• $100 for contributions of $25,001 to less than $100,000
• $150 for contributions of $100,000 to less than $500,000
• $250 for contributions greater than $500,000

2-3 weeks

• Read the exemptions chart carefully and check to see if you still need to file the Institutions of Purely Public Charity Statement.
• Some Pennsylvania counties and municipalities may require charities that solicit in-person to register prior to fundraising.

All Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.

Domestic Applicants:

1. File entity formation documents with the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations.
2. Submit a Charitable Organization Registration Statement and all required attachments to the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations - Charities Section.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Pennsylvania. If not required, skip to number 3.
2. File foreign qualification documents with the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations.
3. Submit a Charitable Organization Registration Statement and all required attachments to the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations - Charities Section.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation
• Bylaws
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• List of other states where registered to solicit
• BCO-23: Public Disclosure Statement (if applicable)

Form BCO-10: Charitable Organization Registration Statement (Renewal)

Mail or online.

Varies by gross annual contributions:

• $15 for contributions of $25,000 or less (also Section 162.7(a) organizations)
• $100 for contributions of $25,001 to less than $100,000
• $150 for contributions of $100,000 to less than $500,000
• $250 for contributions greater than $500,000

• Annually by the 15th day of the 11th month following the close of the organization's fiscal year.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

No extensions are available for charitable registration due dates.

An organization failing to file a registration by the due date must pay an additional fee of $25 for each calendar month or part of a month after the date on which the registration was due to be filed. The fee is capped at $600.

• The renewal due date is indicated on the certificate of registration you receive after your initial filing.
• You must attach an annual financial report.

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• Professional fundraising contracts
• Only if amended: IRS determination letter, articles of incorporation, and bylaws
• List of other states where registered to solicit

Form BCO-10: Charitable Organization Registration Statement

Mail or online

Varies

Fiscal year can be changed during the standard renewal process.

Form BCO-2: Non-Renewal Form

Mail or email

$0

To close out your registration, file a non-renewal form with any required attachments.

• Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return
• An institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution's program service revenue does not equal or exceed $5,000,000

Purely Public Charity Registration Statement (Exemption)

Mail

$0

• Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return
• An institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution's program service revenue does not equal or exceed $5,000,000

Purely Public Charity Registration Statement (Exemption Renewal)

Mail

$0

Annually within 135 days of the organization's fiscal year end. The due date is May 15th for organizations with a fiscal year end date of December 31.

Purely Public Charity Registration Statement

Mail

$15

• IRS form 990

Purely Public Charity Registration Statement (Renewal)

Mail

$15

Annually within 135 days of the organization's fiscal year end. The due date is May 15th for organizations with a fiscal year end date of December 31.

• IRS form 990