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.

A smiling woman in front of her computer.
1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

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:

Form REV-72: Application for Sales Tax Exemption

Agency Fee:

$0

Due:

Every 5 years.

4 File Pennsylvania Annual Report

Not required



The annual and decennial report requirements were repealed at the start of 2023. New annual report requirements will take effect in 2025.

More information: Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations
5 Renew the Charitable Solicitation Registration

Pennsylvania Charitable Organization Registration

Agency:Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations - Charities Section
Law:

10 P.S. § 162.1 - § 162.22

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

One-Time Exemption Registration

Exemption Eligible Organizations:
  • 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
Form:

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

Filing Method:

Mail

Agency Fee:

$0

Law:

10 P.S. § 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:

Form BCO-10: Charitable Organization Registration Statement

Instructions:

Instructions for Registering

Filing Method:

Mail or online.

Agency Fee:

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
Turnaround:

2-3 weeks

Original Ink:Not required
Notarization Required?:Not required
Notes:
  • 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.
Before you Apply:

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.
How to Apply:

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.
Required Attachments:
  • 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)

Registration Renewal

Form:

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

Filing Method:

Mail or online.

Agency Fee:

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
Due:
  • Annually by the 15th day of the eleventh 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.
Due Date Extension:

No extensions are available for charitable registration due dates.

Original Ink:Not required
Notarization Required?:Not required
Penalties:

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.

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

  • 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

Reinstatement

Not required



Formal reinstatement is not required. Charities who wish to renew a lapsed registration should submit a renewal filing with missing financials for each year not registered. Organizations will owe back payment of renewal fees for each year not registered that had contributions over $25,000 and late fees of $25 per month ($600 maximum). 

Change of Fiscal Year

Form:

Form BCO-10: Charitable Organization Registration Statement

Filing Method:

Mail or online

Agency Fee:

Varies

Notes:

Fiscal year can be changed during the standard renewal process.

Cancelation

Form:

Form BCO-2: Non-Renewal Form

Filing Method:

Mail or email

Agency Fee:

$0

Notes:

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

Pennsylvania Institution of Purely Public Charity Registration

Agency:Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations - Charities Section
Law:

10 P.S. § 379

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:
  • 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
Form:

Purely Public Charity Registration Statement (Exemption)

Filing Method:

Mail

Agency Fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations:
  • 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
Form:

Purely Public Charity Registration Statement (Exemption Renewal)

Filing Method:

Mail

Agency Fee:

$0

Due:

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.

Initial Registration

Form:

Purely Public Charity Registration Statement

Filing Method:

Mail

Agency Fee:

$15

Original Ink:Not required
Notarization Required?:Not required
Required Attachments:

  • IRS form 990

Registration Renewal

Form:

Purely Public Charity Registration Statement (Renewal)

Filing Method:

Mail

Agency Fee:

$15

Due:

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.

Original Ink:Not required
Notarization Required?:Not required
Required Attachments:

  • IRS form 990
6 Renew the Charitable Solicitation Registration

Pennsylvania Charitable Organization Registration

Agency:Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations - Charities Section
Law:

10 P.S. § 162.1 - § 162.22

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

One-Time Exemption Registration

Exemption Eligible Organizations:
  • 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
Form:

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

Filing Method:

Mail

Agency Fee:

$0

Law:

10 P.S. § 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:

Form BCO-10: Charitable Organization Registration Statement

Instructions:

Instructions for Registering

Filing Method:

Mail or online.

Agency Fee:

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
Turnaround:

2-3 weeks

Original Ink:Not required
Notarization Required?:Not required
Notes:
  • 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.
Before you Apply:

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.
How to Apply:

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.
Required Attachments:
  • 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)

Registration Renewal

Form:

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

Filing Method:

Mail or online.

Agency Fee:

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
Due:
  • Annually by the 15th day of the eleventh 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.
Due Date Extension:

No extensions are available for charitable registration due dates.

Original Ink:Not required
Notarization Required?:Not required
Penalties:

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.

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

  • 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

Reinstatement

Not required



Formal reinstatement is not required. Charities who wish to renew a lapsed registration should submit a renewal filing with missing financials for each year not registered. Organizations will owe back payment of renewal fees for each year not registered that had contributions over $25,000 and late fees of $25 per month ($600 maximum). 

Change of Fiscal Year

Form:

Form BCO-10: Charitable Organization Registration Statement

Filing Method:

Mail or online

Agency Fee:

Varies

Notes:

Fiscal year can be changed during the standard renewal process.

Cancelation

Form:

Form BCO-2: Non-Renewal Form

Filing Method:

Mail or email

Agency Fee:

$0

Notes:

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

Pennsylvania Institution of Purely Public Charity Registration

Agency:Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations - Charities Section
Law:

10 P.S. § 379

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:
  • 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
Form:

Purely Public Charity Registration Statement (Exemption)

Filing Method:

Mail

Agency Fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations:
  • 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
Form:

Purely Public Charity Registration Statement (Exemption Renewal)

Filing Method:

Mail

Agency Fee:

$0

Due:

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.

Initial Registration

Form:

Purely Public Charity Registration Statement

Filing Method:

Mail

Agency Fee:

$15

Original Ink:Not required
Notarization Required?:Not required
Required Attachments:

  • IRS form 990

Registration Renewal

Form:

Purely Public Charity Registration Statement (Renewal)

Filing Method:

Mail

Agency Fee:

$15

Due:

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.

Original Ink:Not required
Notarization Required?:Not required
Required Attachments:

  • IRS form 990
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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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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