Pennsylvania Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Pennsylvania. If you are looking to form nonprofit in Pennsylvania, please visit our Start Your Pennsylvania Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Pennsylvania. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
2 File Pennsylvania Corporate Tax Exemption Renewals

Not required



Nonprofits are generally not subject to corporate net income taxes.

More information: Pennsylvania Department of Revenue
3 File Pennsylvania Sales Tax Exemption Renewals
Agency:Pennsylvania Department of Revenue
Form: ACCESS PREMIUM DATA
Agency Fee:

$0

Due: ACCESS PREMIUM DATA
4 File Pennsylvania Annual Report
Agency:Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0

Due: ACCESS PREMIUM DATA
Law:

15 Pa.C.S. § 5110

Notes:

Annual reports are only required in years where there has been a change in the organization's officers.

Agency:Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$70

Due: ACCESS PREMIUM DATA
Law:

54 PA Cons Stat § 503.

5 Renew the Charitable Solicitation Registration

Pennsylvania Charitable Organization Registration

Agency:Pennsylvania Department of State - Bureau of Charitable Organizations
Law:

10 Pennsylvania Statutes, Chapter 4B, § 162.1 - 162.7

Foreign Qualification is Prerequisite: ACCESS PREMIUM DATA
Registered Agent (Special Agency) Required? ACCESS PREMIUM DATA

One-Time Exemption Registration

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Agency Fee:

$0

Law:

10 PA Stat § 162.6

Notes:

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

Initial Registration

Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15-250, depending on gross contributions

Notes:
  • Read the exemptions chart carefully and check to see if you still need to file the Institutions of Purely Public Charity Statement.
  • Note the list of attachments that first-time registrants must attach to the application.
  • Some Pennsylvania counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15-250, depending on gross contributions

Due: ACCESS PREMIUM DATA
Penalties: ACCESS PREMIUM DATA
Notes:
  • The renewal due date is indicated on the certificate of registration you receive after your initial filing. It is based on your fiscal year end.
  • You must attach an annual financial report.
  • Even if you are exempt, you still may need to file annually under Pennsylvania’s Purely Public Charity Act.

Change of Fiscal Year

Form: ACCESS PREMIUM DATA
Agency Fee:

Varies

Notes:

Fiscal year can be changed during the standard renewal process.

Pennsylvania Institution of Purely Public Charity Registration

Agency:Pennsylvania Department of State - Bureau of Charitable Organizations
Law:

10 P.S. § 371. et seq.

Notes:

Organizations that are not required to register under the Solicitation of Funds for Charitable Purposes Act but meet the definition of a purely public charity, as defined in The Institutions of Purely Public Charity Act, should register as an institution of public charity instead of registering as a charitable organization.

Registration to Obtain Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0

Due: ACCESS PREMIUM DATA

Initial Registration

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15

Registration Renewal

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15

Due: ACCESS PREMIUM DATA
6 Renew the Charitable Solicitation Registration

Pennsylvania Charitable Organization Registration

Agency:Pennsylvania Department of State - Bureau of Charitable Organizations
Law:

10 Pennsylvania Statutes, Chapter 4B, § 162.1 - 162.7

Foreign Qualification is Prerequisite: ACCESS PREMIUM DATA
Registered Agent (Special Agency) Required? ACCESS PREMIUM DATA

One-Time Exemption Registration

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Agency Fee:

$0

Law:

10 PA Stat § 162.6

Notes:

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

Initial Registration

Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15-250, depending on gross contributions

Notes:
  • Read the exemptions chart carefully and check to see if you still need to file the Institutions of Purely Public Charity Statement.
  • Note the list of attachments that first-time registrants must attach to the application.
  • Some Pennsylvania counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15-250, depending on gross contributions

Due: ACCESS PREMIUM DATA
Penalties: ACCESS PREMIUM DATA
Notes:
  • The renewal due date is indicated on the certificate of registration you receive after your initial filing. It is based on your fiscal year end.
  • You must attach an annual financial report.
  • Even if you are exempt, you still may need to file annually under Pennsylvania’s Purely Public Charity Act.

Change of Fiscal Year

Form: ACCESS PREMIUM DATA
Agency Fee:

Varies

Notes:

Fiscal year can be changed during the standard renewal process.

Pennsylvania Institution of Purely Public Charity Registration

Agency:Pennsylvania Department of State - Bureau of Charitable Organizations
Law:

10 P.S. § 371. et seq.

Notes:

Organizations that are not required to register under the Solicitation of Funds for Charitable Purposes Act but meet the definition of a purely public charity, as defined in The Institutions of Purely Public Charity Act, should register as an institution of public charity instead of registering as a charitable organization.

Registration to Obtain Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0

Due: ACCESS PREMIUM DATA

Initial Registration

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15

Registration Renewal

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15

Due: ACCESS PREMIUM DATA
7Maintain a Pennsylvania Registered Agent

Maintain a registered agent that has a street address in Pennsylvania. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Lancaster , PA to maintain compliance with the state requirement.

Harbor Compliance® proudly partners with the Pennsylvania Association of Nonprofit Organizations to provide insightful resources and compliance solutions to nonprofits in Pennsylvania.



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