How to start a nonprofit in Pennsylvania
To start a nonprofit in Pennsylvania you file the articles of incorporation with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations for $125, meet Pennsylvania’s minimum number of directors, keep a registered agent in the state, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to Pennsylvania’s own agencies.
125 facts · 104 source verified · 21 in progress · 95 official sources
On this page
- How to start a nonprofit in Pennsylvania
- Start Here
- Compact Operational Reference
- Form the corporation, including the publication step
- Govern the corporation and keep its records
- File the annual report and keep the corporate record current
- Foreign nonprofit authority in Pennsylvania
- Register on the BCO-10 and renew it
- The financial statement each contribution tier requires
- Institutions of Purely Public Charity, and what Act 55 adds
- Professional solicitors and fundraising counsel
- Handle state taxes, sales tax, property tax, and licensing
- Register and manage nonprofit employment
- Small games of chance, bingo, and alcohol at events
- Lobbying and political activity
- Dissolution, charitable assets, and closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. Pennsylvania specifics included.
How to start a nonprofit in Pennsylvania
- Pick the entity type: Use Pennsylvania’s ordinary nonprofit corporation under the Nonprofit Corporation Law of 1988
- File the articles: File Articles of Incorporation — Nonprofit and a New Entity Docketing Statement
- Name the board: Maintain at least one director
- Appoint the officers: Appoint a president, secretary and treasurer
- Keep a registered agent: Maintain a Pennsylvania registered office or use a Commercial Registered Office Provider
- File the initial report: No separate post-formation initial report was affirmatively confirmed
- Register before asking for money: Register on BCO-10 before covered solicitation or after crossing the contribution trigger
- Claim the state tax exemption: Qualifying IRC §501 organizations are excluded from Pennsylvania corporate net income tax
Start Here
These are the Pennsylvania decision points an ordinary nonprofit meets first, in roughly the order they arrive. Each links to the full requirement below, with its applicability, verification status and official source. Activity-triggered systems are deliberately absent: employment, games of chance, alcohol, lobbying, professional solicitors and property claims are real Pennsylvania law and each has a group of its own further down. Three Pennsylvania patterns are worth knowing before the rest. Formation takes two state documents and a private publication step, so a filing receipt is not the whole job. The nonprofit annual report due 30 June is a new Department of State system and is not the charity filing, even though both arrive in the same year. And purely public charity status is constitutional before it is statutory: the five-part HUP test comes first, and the Act 55 criteria are considered only after it is satisfied.
- Use Pennsylvania’s ordinary nonprofit corporation under the Nonprofit Corporation Law of 1988 Applies to: An organization choosing to incorporate as a domestic Pennsylvania nonprofit corporation.
- File Articles of Incorporation — Nonprofit and a New Entity Docketing Statement Applies to: A new domestic Pennsylvania nonprofit corporation.
- Select lawful nonprofit purposes and a member or nonmember structure Applies to: A domestic Pennsylvania nonprofit corporation.
- Choose an available corporate name; reserve it only when useful Applies to: Every domestic nonprofit corporation; applicants seeking temporary name protection.
- Maintain a Pennsylvania registered office or use a Commercial Registered Office Provider Applies to: Domestic nonprofit corporations and registered foreign nonprofit corporations.
- Maintain at least one director Applies to: A board-governed Pennsylvania nonprofit corporation.
- Appoint a president, secretary and treasurer Applies to: Pennsylvania nonprofit corporations.
- Adopt bylaws consistent with the Articles and Title 15 Applies to: Pennsylvania nonprofit corporations.
- Prepare the annual financial report to members or the annual board meeting Applies to: Pennsylvania nonprofit corporations with members and nonprofit corporations without members.
- File the nonprofit corporate annual report by June 30 Applies to: Every domestic Pennsylvania nonprofit corporation and registered foreign nonprofit corporation that existed before the current calendar year.
- The first annual report is due in the calendar year after formation or foreign registration Applies to: A domestic or foreign nonprofit first formed or registered in Pennsylvania during the current calendar year.
- Register on BCO-10 before covered solicitation or after crossing the contribution trigger Applies to: A charitable organization soliciting contributions from Pennsylvania residents unless excluded or exempt.
- Renew charitable registration on the BCO-10 fiscal-year schedule Applies to: A registered charitable organization that continues to solicit and is not filing BCO-2 nonrenewal.
- Authorize dissolution and complete winding up before filing Articles of Dissolution Applies to: A domestic Pennsylvania nonprofit voluntarily ending its existence.
- Close charity, IPPC, tax, payroll, gaming, alcohol and local accounts separately Applies to: A nonprofit that has ceased operations or dissolved.
Compact Operational Reference
A summary and navigation device only. Start Here above carries the ordinary decision points; these twelve rows are the operational actions that carry a stated Pennsylvania amount or a hard date. Every row links to the complete requirement below, where the applicability line, the exceptions and the official source live, and every row rests on a source-verified fact. Each cell is generated from the linked fact's own fields rather than summarized, so this table can never state a fee or a deadline the requirement itself does not.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| File Articles of Incorporation — Nonprofit and a New Entity Docketing Statement | Required | $125 — $125 state filing fee | Before acting as a Pennsylvania nonprofit corporation. | SOURCE VERIFIED |
| Maintain a Pennsylvania registered office or use a Commercial Registered Office Provider | Required | $5 — State change-of-registered-office fee: $5 | At formation or foreign registration and continuously thereafter. | SOURCE VERIFIED |
| File the nonprofit corporate annual report by June 30 | Required | $0 — No filing fee for nonprofit corporations | June 30 each year. | SOURCE VERIFIED |
| Register a foreign nonprofit before doing business in Pennsylvania | Conditional | $250 — $250 state filing fee | Before doing business in Pennsylvania. | SOURCE VERIFIED |
| Use the small-organization short-form category only when every condition is met | Conditional | $15 — $15 registration fee for organizations registering under §162.7(a); | Assessed for each fiscal year and before relying on short-form treatment. | SOURCE VERIFIED |
| Pay the nonwaivable late fee for delinquent BCO-10 filings | Required | $25 — $25 per month or part of a month, in addition to the registration fee | Accrues beginning after the assigned due date for each month or part of a month. | SOURCE VERIFIED |
| File the separate annual IPPC statement when claiming Pennsylvania sales- or property-tax exemption | Conditional | $15 — $15 filing fee | Within 135 days after the close of the fiscal year. | SOURCE VERIFIED |
| Register professional fundraising counsel annually | Conditional | $250 — $250 registration or renewal fee | Before providing covered services and annually thereafter. | SOURCE VERIFIED |
| Register a professional solicitor annually and maintain the $25,000 bond | Conditional | $25000 — $25,000 bond amount | Before covered solicitation and annually thereafter; bond must remain effective during registration. | SOURCE VERIFIED |
| Obtain the county annual or monthly small-games-of-chance license | Required | $125 — Annual license $125; | Before operating any licensed game; monthly license covers the stated one-month period. | SOURCE VERIFIED |
| Obtain a Special Occasion Permit before selling alcohol at a qualifying fundraiser | Conditional | $30 — $30 per day; | First application: 30 calendar days before event; later application: 10 business days before event. | SOURCE VERIFIED |
| File Articles of Dissolution and pay the nonprofit filing fee | Required | $70 — $70 state filing fee | After winding up and clearance; before treating the corporation as dissolved. | SOURCE VERIFIED |
Form the corporation, including the publication step
Pennsylvania formation is not one filing. Articles of Incorporation for a nonprofit and a New Entity Docketing Statement go to the Department of State, currently $125, and a private publication step sits alongside them rather than after them. Also here: at least one qualified incorporator and how filing effectiveness works, lawful nonprofit purposes and the member or nonmember choice, name availability with reservation only where it helps, the registered office, federal 501(c)(3) compatible purpose and dissolution language, fictitious names, subsistence certificates and copies, and the expedited service tiers with their same-day cutoffs.
Pennsylvania’s ordinary nonprofit corporation is governed principally by 15 Pa.C.S. Part II, Article B, including Chapters 51–59. The statute permits broad nonprofit purposes and does not create a single universal corporate class equivalent to another state’s public-benefit or mutual-benefit taxonomy. Fee: No filing fee is attached to choosing the form; the Articles filing fee is addressed separately. No nonprofit corporation exists until the formation filing is effective.
- Deadline
- Choose the entity form before formation.
- Fee
- $0 — No filing fee is attached to choosing the form; the Articles filing fee is addressed separately
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- One time
- Official form or portal
- Pennsylvania Nonprofit Corporations guidance; Title 15 Chapters 53, 55, 57 and 59.
Applies to: An organization choosing to incorporate as a domestic Pennsylvania nonprofit corporation.
- Religious, cemetery, authority, healthcare, educational and other specially regulated entities may have additional statutes or approvals.
- Federal 501(c)(3) classification is separate.
- Pennsylvania Nonprofit Corporations guidance; Title 15 Chapters 53, 55, 57 and 59
- Maryland nonprofit corporation type required
- Delaware nonprofit corporation type required
Last verified: 2026-07-21
View official sources (5)
File Articles of Incorporation — Nonprofit, DSCB:15-5306/7102, accompanied by New Entity Docketing Statement DSCB:15-134A. The filing must include the corporate name, registered office or CROP, incorporator information, purpose/structure selections and any additional provisions. Fee: $125 state filing fee. No separate fee is stated for the accompanying docketing statement. The corporation is not formed until the Department accepts the Articles and they become effective; incomplete submissions may be rejected.
- Deadline
- Before acting as a Pennsylvania nonprofit corporation.
- Fee
- $125 — $125 state filing fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — Nonprofit, DSCB:15-5306/7102; Docketing Statement — New Entity, DSCB:15-134A.
Applies to: A new domestic Pennsylvania nonprofit corporation.
- Publication is a separate private-cost duty.
- Tax exemption and charity registration are separate systems.
- Articles of Incorporation — Nonprofit, DSCB:15-5306/7102; Docketing Statement — New Entity, DSCB:15-134A (DSCB:15)
- Ohio articles of incorporation required
- Maryland articles of incorporation required
Last verified: 2026-07-21
View official sources (5)
One or more natural persons of full age or corporations may act as incorporators. The Articles become effective on filing unless a permitted later effective date or time is stated. Fee: Included in the $125 Articles fee. A deficient signature or effectiveness provision can cause rejection or uncertainty about corporate existence.
- Deadline
- At filing; any delayed effectiveness must comply with Title 15 filing rules.
- Fee
- $125 — Included in the $125 Articles fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- One time
- Official form or portal
- Articles of Incorporation — Nonprofit.
Applies to: A person or entity forming a domestic nonprofit corporation.
- An incorporator need not remain a director or officer unless separately appointed.
- Articles of Incorporation — Nonprofit
Last verified: 2026-07-21
View official sources (3)
The Articles may state one or more lawful nonprofit purposes. Pennsylvania permits charitable, religious, educational, civic, mutual-improvement, trade-association and many other nonprofit purposes. The corporation may have members or no members and may be organized on a nonstock basis or, where lawful, with stock. Fee: Included in the Articles fee; later amendment fees apply. An inconsistent or unlawful purpose/structure provision may cause rejection or governance defects.
- Deadline
- At formation; later changes may require amendment.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Articles of Incorporation — Nonprofit.
Applies to: A domestic Pennsylvania nonprofit corporation.
- Being a Pennsylvania nonprofit corporation does not itself mean the organization is charitable, federally tax-exempt or an institution of purely public charity.
- Articles of Incorporation — Nonprofit
Last verified: 2026-07-21
View official sources (3)
The corporate name must satisfy Title 15 naming rules and be distinguishable as required. A name reservation is optional and holds the name for 120 days. Fee: Name reservation: $70. Name availability search for three names: $15. Articles fee is separate. An unavailable or impermissible name can cause rejection; reservation does not create trademark rights.
- Deadline
- Name compliance is tested at filing; an optional reservation lasts 120 days.
- Fee
- $70 — Name reservation: $70
- $15 — Name availability search for three names: $15
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Reservation/Transfer of Reservation of Name, DSCB:15-208.
Applies to: Every domestic nonprofit corporation; applicants seeking temporary name protection.
- Consent or regulatory approval may be required for restricted words.
- Federal trademark and local name issues are separate.
- Reservation/Transfer of Reservation of Name, DSCB:15-208 (DSCB:15)
Last verified: 2026-07-21
View official sources (4)
Maintain a registered office in Pennsylvania or designate a listed Commercial Registered Office Provider. The registered office is the official location for service and Department notices. Fee: No separate fee when stated in the formation/registration filing. State change-of-registered-office fee: $5. Private CROP charges vary. Failure to maintain accurate office information can cause missed legal notices and contribute to administrative consequences.
- Deadline
- At formation or foreign registration and continuously thereafter.
- Fee
- $5 — State change-of-registered-office fee: $5
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Articles/Foreign Registration Statement; registered-office change filing; CROP list.
Applies to: Domestic nonprofit corporations and registered foreign nonprofit corporations.
- A CROP is a private service; its private fee is not a state filing fee.
- Articles/Foreign Registration Statement; registered-office change filing; CROP list
- Maryland registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-07-21
View official sources (4)
The Pennsylvania form permits supplemental provisions. An organization seeking 501(c)(3) recognition should include appropriately limited exempt purposes, private-inurement restrictions and charitable asset-dedication/dissolution language; state incorporation alone is not federal recognition. Fee: Included in the $125 formation fee if added initially; later amendment fee varies under the DOS schedule. Insufficient governing language may delay or prevent federal recognition or require amendment.
- Deadline
- Preferably at formation; otherwise before or during the exemption application through amendment.
- Fee
- $125 — Included in the $125 formation fee if added initially;
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Articles of Incorporation — Nonprofit; federal exemption application materials.
Applies to: A Pennsylvania nonprofit intending to apply for or maintain federal 501(c)(3) recognition.
- The exact federal language depends on federal law and the organization’s activities.
- Pennsylvania acceptance is not an IRS determination.
- Articles of Incorporation — Nonprofit; federal exemption application materials
Last verified: 2026-07-21
View official sources (3)
Publish either notice of intention to file or notice that Articles were filed in two newspapers of general circulation in the county of the registered office. One newspaper should be the county legal journal or legal newspaper, if one exists. Fee: Private newspaper and legal-journal charges vary. They are not state filing fees. Failure to complete statutory advertising can create compliance risk even though proof is not filed with the Department.
- Deadline
- Publication may occur before or after filing as permitted by §5307 and the Articles instructions.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- No state form; use the statutory notice content and the DOS geographical listing of legal publications.
Applies to: A newly formed domestic Pennsylvania nonprofit corporation.
- Exact newspaper availability and private cost vary by county.
- Special-purpose entities may have additional notice duties.
- No state form; use the statutory notice content and the DOS geographical listing of legal publications
Last verified: 2026-07-21
View official sources (3)
Obtain affidavits or proofs from the newspapers and retain them with the corporation’s permanent records or minutes. The current Articles instructions state that publication proofs are not submitted to the Department of State. Fee: Private newspaper affidavit charges, if any, vary; no separate state proof-filing fee. Missing proofs can make later verification of compliance difficult.
- Deadline
- After publication; retain as a permanent formation record.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- One time
- Official form or portal
- No state filing form.
Applies to: A domestic nonprofit subject to formation advertising.
- The Department’s nonfiling instruction does not excuse the publication itself.
- No state filing form
Last verified: 2026-07-21
View official sources (2)
Register the fictitious name with the Department of State. If an individual is a party to the registration, advertisement in two newspapers, including a legal publication if available, is required; proofs are retained rather than filed. Fee: $70 state registration fee. Private advertisement costs apply only when the statutory individual-party condition is present. An unregistered user may be unable to maintain an action on a contract until registration and may face a civil penalty of up to $500.
- Deadline
- Before or promptly when transacting under the fictitious name; update or cancel when facts change.
- Fee
- $70 — $70 state registration fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Fictitious Name Registration.
Applies to: A nonprofit using a public-facing business name that differs from its registered legal name.
- Registration does not create exclusive ownership or trademark rights.
- A corporation-only filing ordinarily does not trigger the individual-party advertisement rule.
- Fictitious Name Registration
Last verified: 2026-07-21
View official sources (2)
Pennsylvania calls the domestic good-standing document a Certificate of Subsistence. Plain and certified copies are also available through Business Filing Services or the Bureau. Fee: Subsistence certificate: $40. Plain copies: $15 plus $3 per page. Certified copies: $55 plus $3 per page. No routine penalty for not ordering one; a transaction may be delayed if evidence is required.
- Deadline
- When requested by a bank, grantor, other state or transaction party.
- Fee
- $40 — Subsistence certificate: $40
- $15 — Plain copies: $15 plus $3 per page
- $3 — Plain copies: $15 plus $3 per page
- $55 — Certified copies: $55 plus $3 per page
- $3 — Certified copies: $55 plus $3 per page
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Subsistence; plain or certified copy request.
Applies to: A domestic nonprofit needing evidence of status or copies of filed records.
- A certificate does not replace annual reports, charity registration or tax clearances.
- Certificate of Subsistence; plain or certified copy request
Last verified: 2026-07-21
View official sources (2)
The reviewed current sources require the Articles, docketing statement, publication and the later annual report, but no separate post-formation corporate initial report was affirmatively identified. Do not confuse the docketing statement with a later initial report. Fee: No separate fee identified; this is not a statement that the fee is $0. Unknown because a universal negative was not affirmatively stated.
- Deadline
- No separate deadline confirmed.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Unknown
- Official form or portal
- No separate current initial-report form identified.
Applies to: Newly formed Pennsylvania nonprofit corporations.
- Tax, charity, IPPC, employer and local registrations may begin immediately after formation.
- No separate current initial-report form identified
Pennsylvania Department of State annual-report or formation FAQ.
- Maryland initial report not yet confirmed
- New Jersey initial report required
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (4)
Formation creates the corporation but does not by itself complete Department of Revenue, unemployment, withholding, sales-tax or exemption registrations. Open only the accounts triggered by the organization’s activities and status. Fee: No state account-registration application fee is stated on the nonprofit Business Hub page; taxes, deposits and license fees may apply. Failure to register can lead to tax, interest, penalty and employment-account consequences.
- Deadline
- Before the taxable or employment activity, or when the relevant liability begins.
- Fee
- $0 — No state account-registration application fee is stated on the nonprofit Business Hub page; taxes, deposits and license fees may apply
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Event triggered
- Official form or portal
- myPATH / PA Business One-Stop account registration.
Applies to: A newly formed nonprofit that will make taxable sales, hire workers, withhold taxes or seek state tax exemption.
- An EIN is federal and separate.
- A tax-exempt organization may still need withholding, sales or employer accounts.
- myPATH / PA Business One-Stop account registration
Last verified: 2026-07-21
View official sources (4)
Pennsylvania offers same-day, three-hour and one-hour expedited corporate service when submission and cutoff requirements are met. Expedited fees are in addition to the underlying filing fee. Fee: Same-day $100; three-hour $300; one-hour $1,000, each in addition to the statutory filing fee. No legal penalty for ordinary processing; the filing becomes effective only under the accepted filing’s effective-date rules.
- Deadline
- Same day: received before 10:00 a.m.; three hour: before 2:00 p.m.; one hour: before 4:00 p.m.
- Fee
- $100 — Same-day $100;
- $300 — three-hour $300;
- $1000 — one-hour $1,000, each in addition to the statutory filing fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Expedited Services request.
Applies to: A filer requesting faster Department of State processing for an eligible filing.
- Paper annual reports are not eligible for expedited treatment under current annual-report instructions.
- Expedited Services request
Last verified: 2026-07-21
View official sources (3)
Govern the corporation and keep its records
Pennsylvania governance is flexible but not structure-free. One director is sufficient under the ordinary statute, directors must be natural persons of full age, and state residency is not universally required. The officer side is firmer: a president, secretary and treasurer are required rather than recommended. Bylaws are adopted consistently with the articles and Title 15. The group also covers meeting notice, lawful proxies and record dates, quorum and voting, committee delegation, the annual financial report owed to members or to the annual board meeting, records and inspection, and fiduciary duties with interested-transaction documentation.
The board must consist of one or more directors. Pennsylvania does not impose a universal three-director minimum for an ordinary nonprofit corporation. Fee: No state filing fee for internal election or appointment. Actions taken without a lawfully constituted board may be challenged and annual reports may become inaccurate.
- Deadline
- From organization of the corporation and continuously while board-governed.
- Fee
- $0 — No state filing fee for internal election or appointment
- Frequency
- Event triggered
- Official form or portal
- No routine director-appointment form; current directors are disclosed in annual reports.
Applies to: A board-governed Pennsylvania nonprofit corporation.
- Certain regulated, licensed, grant-funded or tax-exempt programs may require larger or independent boards.
- No routine director-appointment form; current directors are disclosed in annual reports
- Ohio minimum number of directors required
- New Jersey minimum number of directors required
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
View official sources (2)
Each director must be a natural person of full age. Pennsylvania residency or membership is not universally required unless the bylaws or other governing documents impose it. Fee: No state fee. An unqualified director may create validity and fiduciary issues.
- Deadline
- At election or appointment and during service.
- Fee
- $0 — No state fee
- Frequency
- Event triggered
- Official form or portal
- No state form.
Applies to: Directors of an ordinary Pennsylvania nonprofit corporation.
- Special statutes, licensing regimes, grants or governing documents may add qualifications.
- No state form
Last verified: 2026-07-21
View official source
The corporation must have a president, secretary and treasurer, plus any other officers provided by the bylaws or board. The president and secretary must be natural persons of full age; the treasurer may be a natural person of full age or a corporation. Fee: No state appointment fee. Failure to maintain required offices can impair execution, records and statutory compliance.
- Deadline
- At organizational action and continuously thereafter.
- Fee
- $0 — No state appointment fee
- Frequency
- Event triggered
- Official form or portal
- No routine officer-appointment form; officers are reported on the annual report when applicable.
Applies to: Pennsylvania nonprofit corporations.
- Special statutory corporations may have different requirements.
- No routine officer-appointment form; officers are reported on the annual report when applicable
- Ohio required officers required
- Delaware required officers required
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
View official sources (2)
Unless the bylaws provide otherwise, one person may hold more than one office, including the required offices. The organization should still preserve independent approval and recordkeeping controls. Fee: No state fee. Poorly controlled combinations can increase conflict, authorization and financial-control risk even when legally permitted.
- Deadline
- At appointment and whenever offices are combined.
- Fee
- $0 — No state fee
- Frequency
- Event triggered
- Official form or portal
- No state form.
Applies to: Pennsylvania nonprofit corporations organizing their officer structure.
- Grant, tax, licensing or internal-policy requirements may require separation; an individual still must meet each office’s statutory qualification.
- No state form
- New York officer role restrictions required
- Minnesota officer role restrictions required in some cases
Last verified: 2026-07-21
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A nonprofit may have members or no members. If members exist, the articles and bylaws should define classes, voting rights, admission, termination and any nonvoting status consistent with Title 15. Fee: Included in formation or amendment fees; no fee for internal bylaw provisions. Unclear member status can invalidate approvals, elections or fundamental transactions.
- Deadline
- At formation or before issuing memberships; amend governing documents when structure changes.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Articles of Incorporation; bylaws.
Applies to: Pennsylvania nonprofit corporations.
- A donor, customer or program participant is not automatically a statutory member.
- Voting and nonvoting rights depend on governing documents and statute.
- Articles of Incorporation; bylaws
Last verified: 2026-07-21
View official sources (3)
The initial bylaws govern internal administration and may address directors, officers, members, meetings, committees and records. They may not conflict with law or the Articles. Fee: No state filing fee; bylaws are ordinarily retained internally. Operating without valid bylaws can create authority, quorum and procedure disputes.
- Deadline
- At the organizational stage, before relying on internal procedures.
- Fee
- $0 — No state filing fee; bylaws are ordinarily retained internally
- Frequency
- Event triggered
- Official form or portal
- No routine Department of State bylaw filing.
Applies to: Pennsylvania nonprofit corporations.
- Regulated programs, grantors or the IRS may expect additional policies not universally required by Title 15.
- No routine Department of State bylaw filing
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
View official sources (2)
After formation, organize the board and corporation by adopting bylaws, electing or appointing directors/officers as needed, approving banking and fiscal arrangements and recording the actions in minutes or unanimous/authorized written consents. Fee: No state fee. Missing organizational records can make authority, banking, contracts and tax applications difficult to prove.
- Deadline
- Promptly after formation and before material operations.
- Fee
- $0 — No state fee
- Frequency
- Event triggered
- Official form or portal
- No state form.
Applies to: A newly formed Pennsylvania nonprofit corporation.
- The exact approving body depends on the Articles, bylaws and whether statutory members exist.
- No state form
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
View official sources (2)
Directors and members may participate by conference technology when all participants can hear one another or as otherwise permitted by Title 15. Written action without a meeting must satisfy the applicable consent standard and governing documents. Fee: No state fee. An action that fails statutory participation or consent requirements may be challengeable.
- Deadline
- At the time of the meeting or action.
- Fee
- $0 — No state fee
- Frequency
- Event triggered
- Official form or portal
- No state form.
Applies to: Boards, committees and members using electronic participation or action without a meeting.
- Different provisions apply to directors, committees and members; bylaws may impose additional safeguards.
- No state form
Last verified: 2026-07-21
View official source
A majority of directors in office is the default board quorum unless the bylaws establish a lawful different number. Approval generally requires a majority of directors present once a quorum exists, subject to special statutory or charter voting rules. Fee: No state fee. Action without a valid quorum or required vote can be voidable or ineffective.
- Deadline
- At each meeting or vote.
- Fee
- $0 — No state fee
- Frequency
- Event triggered
- Official form or portal
- No state form.
Applies to: Boards, committees and members voting on corporate action.
- Fundamental changes, member votes, interested transactions and emergency bylaws may use different rules.
- No state form
Last verified: 2026-07-21
View official source
Follow Title 15 and the bylaws for annual/special member meetings, board meetings, notice, record dates and proxies. Member proxy rights and notice periods are distinct from board participation. Fee: No state fee. Defective notice or proxy handling can invalidate elections and member approvals.
- Deadline
- Before each meeting or action within the statutory/bylaw notice period.
- Fee
- $0 — No state fee
- Frequency
- Annual
- Official form or portal
- No state form.
Applies to: Pennsylvania nonprofits with statutory members and boards subject to notice provisions.
- Waiver of notice and emergency procedures may apply.
- Nonmember corporations do not have member-meeting duties.
- No state form
Last verified: 2026-07-21
View official source
Keep complete and correct books and records, including minutes and membership records. A member may inspect specified records for a proper purpose and subject to statutory procedures. Fee: No state filing fee; reasonable copying charges may apply. Failure to maintain or produce records can lead to court orders, governance disputes and evidentiary problems.
- Deadline
- Continuously; respond within the statutory process after a proper demand.
- Fee
- $0 — No state filing fee; reasonable copying charges may apply
- Filing agency
- Pennsylvania courts (including Orphans’ Court jurisdiction and the Supreme Court of Pennsylvania) (Courts)
- Frequency
- Event triggered
- Official form or portal
- No routine state form.
Applies to: Pennsylvania nonprofit corporations.
- Inspection rights depend on member status, purpose, scope and confidentiality; public access is not identical to member inspection.
- No routine state form
Last verified: 2026-07-21
View official source
The board of directors or other body must present the prescribed financial report annually to the members. If the corporation has no members, the president and treasurer present the report at the annual meeting of the board or other body. The report is retained with the minutes of the applicable members’ meeting or annual board or other-body meeting. Fee: No state filing fee; this is an internal corporate report. Failure may violate member rights and corporate record or fiduciary duties.
- Deadline
- Annual. The reviewed provision does not state a universal fixed number of days after fiscal-year end. A corporation with members presents the report annually to members; a corporation without members presents it at the annual meeting of the board or other body.
- Fee
- $0 — No state filing fee; this is an internal corporate report
- Frequency
- Annual
- Official form or portal
- No Department of State form.
Applies to: Pennsylvania nonprofit corporations with members and nonprofit corporations without members.
- This report is separate from the Department of State annual report, BCO-10, IPPC statement and federal Form 990.
- No Department of State form
Last verified: 2026-07-21
View official source
Directors must perform duties in good faith, in a manner reasonably believed to be in the corporation’s best interests and with the care required by Title 15. Officers have corresponding duties based on their functions. Fee: No state fee. Breach can create personal liability, equitable relief, removal or transaction challenges.
- Deadline
- Continuously while serving.
- Fee
- $0 — No state fee
- Filing agency
- Pennsylvania Office of Attorney General (OAG)
- Frequency
- Event triggered
- Official form or portal
- No state form.
Applies to: Directors and officers of Pennsylvania nonprofit corporations.
- Volunteer status does not eliminate fiduciary duties.
- Statutory limitation, indemnification and immunity provisions may apply but are not universal shields.
- No state form
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
View official sources (2)
A transaction is not automatically void solely because of an interest if material facts are disclosed and the transaction is approved by disinterested directors or members, or is fair to the corporation, as the statute provides. Fee: No state filing fee. Undisclosed or unfair transactions may be voidable and expose fiduciaries to liability.
- Deadline
- Before entering or ratifying the transaction.
- Fee
- $0 — No state filing fee
- Filing agency
- Pennsylvania courts (including Orphans’ Court jurisdiction and the Supreme Court of Pennsylvania) (Courts)
- Frequency
- Event triggered
- Official form or portal
- No state form.
Applies to: A nonprofit considering a transaction involving a director, officer or related interest.
- BCO-10 separately requires disclosure of specified relationships; tax-exempt organizations also face federal excess-benefit/private-inurement rules.
- No state form
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
View official sources (2)
Reasonable compensation and permitted indemnification may be authorized, but nonprofit assets may not be diverted to private profit. Loans or advances to insiders must comply with Title 15 and the organization’s charitable/tax restrictions. Fee: No state filing fee; professional and insurance costs vary. Improper payments can result in fiduciary liability, charity enforcement, tax consequences and loss of exemption.
- Deadline
- Before approval or payment and upon any indemnification event.
- Fee
- $0 — No state filing fee; professional and insurance costs vary
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- No universal state form.
Applies to: A nonprofit compensating insiders, considering advances/loans or indemnifying directors and officers.
- Act 55, federal tax rules, grants and regulated programs may impose stricter compensation or independence tests.
- No universal state form
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 3 more
View official sources (4)
Title 15 supplies fiduciary and interested-transaction rules, but current reviewed official sources did not establish one universal requirement that every nonprofit adopt a standalone conflict-of-interest policy, whistleblower policy, audit committee or independent-director quota. Fee: No universal filing fee identified; private governance costs vary. Unknown; failing a specialized requirement can affect registration, funding or licensure.
- Deadline
- No universal deadline confirmed.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Unknown
- Official form or portal
- No universal Pennsylvania form identified.
Applies to: Ordinary Pennsylvania nonprofit corporations outside a special regulated program.
- BCO-10 asks relationship questions, and Act 55/financial reporting may create functional safeguards without a universal standalone-policy mandate.
- No universal Pennsylvania form identified
Pennsylvania Department of State or the regulator for the organization’s actual program.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania General Assembly and 4 more
View official sources (5)
File the annual report and keep the corporate record current
The nonprofit corporate annual report is a new Pennsylvania system, due 30 June each year and beginning in the calendar year after formation or foreign registration. It is a Department of State filing and separate from anything the charity system asks for, which is worth stating plainly because the two arrive in the same year and get mistaken for one another. Information changes are filed promptly rather than saved for the next report, and amendments, name changes and the other maintenance filings complete the group.
File the Department of State Annual Report, DSCB:15-146, with current registered office, principal office, governor/director and officer information. Nonprofit corporations use the January 1–June 30 filing window. Fee: No filing fee for nonprofit corporations. Beginning with annual reports due in 2027, failure to file can lead to administrative dissolution, cancellation, or termination six months after the due date. Exclusive name protection is lost when the Department files the applicable administrative action.
- Deadline
- June 30 each year.
- Fee
- $0 — No filing fee for nonprofit corporations
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Annual Report, DSCB:15-146.
Applies to: Every domestic Pennsylvania nonprofit corporation and registered foreign nonprofit corporation that existed before the current calendar year.
- This is separate from BCO-10 charity renewal, the IPPC statement, tax returns and federal Form 990.
- Annual Report, DSCB:15-146 (DSCB:15)
- New Jersey annual or biennial report required
- North Carolina annual or biennial report required
Last verified: 2026-07-21
View official sources (4)
No annual report is due in the same calendar year as initial formation or registration. The first report is due by June 30 of the following calendar year. Fee: No filing fee for nonprofit corporations. Failure after the first due year creates the same late-report consequences as other annual reports.
- Deadline
- June 30 of the calendar year following formation or foreign registration.
- Fee
- $0 — No filing fee for nonprofit corporations
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Annual Report, DSCB:15-146.
Applies to: A domestic or foreign nonprofit first formed or registered in Pennsylvania during the current calendar year.
- Entities formed by merger, conversion or domestication should confirm how the Department treats the initial year.
- Annual Report, DSCB:15-146 (DSCB:15)
Last verified: 2026-07-21
View official sources (2)
Act 122 of 2022 repealed the long-time decennial report for these associations and replaced it with annual reports beginning in calendar year 2025. Fee: No nonprofit annual-report fee. Using obsolete decennial guidance can result in missed annual reports.
- Deadline
- Annual reporting began in 2025; current due date is June 30 for nonprofits.
- Fee
- $0 — No nonprofit annual-report fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Annual Report, DSCB:15-146.
Applies to: Domestic and foreign nonprofit corporations subject to §146.
- Historic decennial records remain relevant for historical status and trademarks/marks subject to separate rules.
- Annual Report, DSCB:15-146 (DSCB:15)
Last verified: 2026-07-21
View official sources (3)
Pennsylvania annual reports began in 2025. Nonprofit corporations file by June 30 with no annual-report filing fee. Beginning with annual reports due in 2027, failure to file can lead to administrative dissolution, cancellation, or termination six months after the due date. The entity loses exclusive name protection when the Department files the applicable administrative dissolution, cancellation, or termination. Fee: No filing fee for nonprofit annual reports; reinstatement and delinquent-report fees may apply after administrative action. Beginning with reports due in 2027, administrative dissolution, cancellation, or termination may occur six months after the due date. Exclusive name protection is lost when the Department files that administrative action.
- Deadline
- June 30 annually. For annual reports due in 2027 and later, the Department may file the applicable administrative action six months after the missed due date.
- Fee
- $0 — No filing fee for nonprofit annual reports; reinstatement and delinquent-report fees may apply after administrative action
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Annual Report, DSCB:15-146; Business Filing Services.
Applies to: Nonprofit corporations subject to Pennsylvania annual reports during and after the rollout period.
- Current official materials should be rechecked before publishing later-year enforcement procedures or fees.
- Annual Report, DSCB:15-146; Business Filing Services (DSCB:15)
Last verified: 2026-07-21
View official sources (3)
Both domestic and foreign nonprofit corporations file by June 30 and pay no annual-report fee. Fee: No filing fee. Domestic entities risk administrative dissolution/cancellation; foreign entities risk administrative termination under the statutory process.
- Deadline
- June 30 annually, starting the year after formation or registration.
- Fee
- $0 — No filing fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Annual Report, DSCB:15-146.
Applies to: Domestic Pennsylvania nonprofit corporations and registered foreign nonprofit corporations.
- Foreign associations administratively terminated for failure to report may have to register anew rather than obtain retroactive reinstatement.
- Annual Report, DSCB:15-146 (DSCB:15)
Last verified: 2026-07-21
View official sources (2)
The Department permits an annual report to be updated online during the same calendar year without an additional fee. Registered-office changes may also require the specific change process when not handled through an accepted report update. Fee: No additional annual-report fee; registered-office change fee is $5 when a separate filing is used. Inaccurate public records can cause missed notices and compliance problems.
- Deadline
- Promptly after the change or discovery, within the same reporting year for a no-fee annual-report update.
- Fee
- $5 — registered-office change fee is $5 when a separate filing is used
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Annual Report update; registered-office change filing.
Applies to: A nonprofit that discovers inaccurate annual-report information or changes reported data during the reporting year.
- Not every charter change can be made through an annual report; name, purpose and other charter provisions require amendment.
- Annual Report update; registered-office change filing
Last verified: 2026-07-21
View official sources (4)
Obtain the approvals required by Chapter 59 and the governing documents, then file the applicable amendment or restatement through Business Filing Services. Fee: State filing fee depends on the instrument under the current fee schedule; do not assume the formation fee. An unfiled charter change may be ineffective against the Commonwealth or third parties and can conflict with governance actions.
- Deadline
- Before relying on the public charter change as effective.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Articles of Amendment or Restated Articles.
Applies to: A nonprofit changing its name, purpose, membership provisions or other charter terms.
- Bylaw-only changes generally remain internal unless the Articles must also change.
- Charitable-purpose changes may affect tax and charity status.
- Articles of Amendment or Restated Articles
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 3 more
View official sources (4)
Each transaction has distinct approval, filing, creditor and charitable-asset rules. Do not use a simple annual report or amendment as a substitute for the correct transaction filing. Fees vary by transaction and ancillary filing; current DOS fee schedule controls. An improperly authorized or filed transaction may be ineffective and may expose fiduciaries to liability.
- Deadline
- Before the transaction becomes effective and after required approvals.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Transaction-specific statement or articles.
Applies to: A nonprofit considering a fundamental restructuring or disposition.
- Restricted or committed charitable property may require court approval under §5547/§5976.
- Tax clearances or other regulator approvals may also apply.
- Transaction-specific statement or articles
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 3 more
View official sources (4)
Administrative entity-status action arises from statutory noncompliance and follows notice/cure rules. Voluntary dissolution requires board/member authorization, winding up, clearances, advertising and a dissolution filing. Fee: Reinstatement, missed-report and transaction fees vary; annual reports are $0 for nonprofits. Administrative action can end authority and name protection; voluntary filing without winding up can leave liabilities unresolved.
- Deadline
- Notice-triggered for administrative action; event-triggered for voluntary dissolution.
- Fee
- $0 — annual reports are $0 for nonprofits
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Business Filing Services; Articles of Dissolution for voluntary closure.
Applies to: A nonprofit that fails annual reports or otherwise becomes subject to administrative action.
- Foreign administrative termination may require a new registration rather than retroactive reinstatement.
- Business Filing Services; Articles of Dissolution for voluntary closure
Last verified: 2026-07-21
View official sources (5)
Foreign nonprofit authority in Pennsylvania
For nonprofits incorporated elsewhere. Foreign registration is currently $250 and comes before doing business in Pennsylvania, and a registered foreign nonprofit then carries the same 30 June annual report as a domestic one. Name availability, amendments and termination each have their own filing.
File a Foreign Registration Statement, DSCB:15-412, with a New Entity Docketing Statement and a Pennsylvania registered office or CROP before doing business. Fee: $250 state filing fee. An unregistered foreign association may face statutory penalties and limits on maintaining an action until it registers.
- Deadline
- Before doing business in Pennsylvania.
- Fee
- $250 — $250 state filing fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- One time
- Official form or portal
- Foreign Registration Statement, DSCB:15-412; Docketing Statement, DSCB:15-134A.
Applies to: A nonprofit corporation formed in another jurisdiction that will conduct activities constituting doing business in Pennsylvania.
- Corporate qualification, charitable solicitation registration, tax nexus and local licensing use different triggers.
- Foreign Registration Statement, DSCB:15-412; Docketing Statement, DSCB:15-134A (DSCB:15)
Last verified: 2026-07-21
View official sources (5)
The foreign nonprofit registration instructions require advertising in two newspapers of general circulation in the county of the registered office, one being the legal journal if possible. Proofs are retained with records rather than filed with the Department. Fee: Private publication cost varies; no state proof-filing fee. Failure creates statutory compliance risk and evidentiary problems.
- Deadline
- Before or after foreign registration as permitted by the instructions and statute.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- No state proof form.
Applies to: A foreign nonprofit corporation registering to do business in Pennsylvania.
- Corporate advertisement is separate from fictitious-name, dissolution and local notices.
- No state proof form
Last verified: 2026-07-21
View official sources (2)
Current Department FAQ states that a certificate of good standing or charter copy from the home jurisdiction is not required with the ordinary foreign registration; the applicant files the Foreign Registration Statement and docketing statement. Fee: No separate certificate fee to Pennsylvania; home-state document costs are not ordinarily triggered by this filing. Submitting unnecessary documents can delay processing but ordinarily does not create a penalty.
- Deadline
- At foreign registration.
- Fee
- $0 — No separate certificate fee to Pennsylvania; home-state document costs are not ordinarily triggered by this filing
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- One time
- Official form or portal
- Foreign Registration Statement; Docketing Statement.
Applies to: A foreign nonprofit filing the ordinary Foreign Registration Statement.
- Special entity types, mergers, conversions, regulated activities or later transactions may require evidence from the home jurisdiction.
- Foreign Registration Statement; Docketing Statement
Last verified: 2026-07-21
View official sources (3)
Title 15 lists activities that do not by themselves constitute doing business, but the overall facts determine registration. A passive or isolated contact should not be equated automatically with corporate qualification. Fee: No classification fee; the registration fee is $250 if qualification is required. Misclassification can produce penalties and litigation-capacity limitations.
- Deadline
- Before beginning sustained Pennsylvania operations.
- Fee
- $250 — the registration fee is $250 if qualification is required
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- No classification form.
Applies to: An out-of-state nonprofit with contacts, fundraising, meetings, property, employees or programs in Pennsylvania.
- Charitable solicitation, tax nexus, employment and local permits can apply even when corporate activities fall within a §403 exclusion.
- No classification form
Pennsylvania Department of State written guidance or a controlling court decision addressing the specific activity.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
File Withdrawal of Foreign Registration and attach the required Department of Revenue and Labor & Industry clearances obtained through REV-181. Ending charity, tax, payroll, license and local accounts requires separate steps. Fee: State withdrawal filing fee under the current DOS schedule; REV-181 has no separate application fee stated. Taxes and liabilities vary. Until effective withdrawal, annual reports and other obligations may continue; unresolved tax/UC liabilities can delay clearance.
- Deadline
- After ceasing Pennsylvania business and resolving liabilities, before treating the registration as withdrawn.
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- One time
- Official form or portal
- Withdrawal of Foreign Registration, DSCB:15-415/417; REV-181.
Applies to: A registered foreign nonprofit ending its Pennsylvania registration.
- Charity registration nonrenewal, IPPC closure and local account closures are separate.
- Withdrawal of Foreign Registration, DSCB:15-415/417; REV-181 (DSCB:15)
Last verified: 2026-07-21
View official sources (4)
Register on the BCO-10 and renew it
Registration on the BCO-10 comes before covered solicitation, or after crossing the contribution threshold for an organization that started below it. Renewal runs on a fiscal-year schedule rather than a common calendar date, and the late fee accrues from the assigned due date. The small-organization short-form category is available only when every condition is met, not merely the money one. One boundary is left unreconciled on purpose: the statute and the BCO-10 instructions use different operators at the same fee boundary, and current official sources do not resolve which governs at the exact figure.
Use BCO-10 for initial registration and annual renewal. Initial registration is required before any compensated person solicits on the charity’s behalf, or within 30 days after the organization receives more than $25,000 in gross national contributions when no compensated solicitor is used. Fee: Initial/renewal fee follows the published fee bands and exact-boundary caution in PA-F052. Soliciting while unregistered can lead to late fees, cease-and-desist orders, administrative penalties and other enforcement.
- Deadline
- Before compensated solicitation; otherwise within 30 days after gross national contributions exceed $25,000.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Charitable Organization Registration Statement, BCO-10.
Applies to: A charitable organization soliciting contributions from Pennsylvania residents unless excluded or exempt.
- Exclusions, exemptions and short-form registration categories are technical.
- Professional fundraiser registration does not replace the charity’s own registration.
- Charitable Organization Registration Statement, BCO-10 (BCO-10)
- West Virginia charitable solicitation registration required
- New York charitable solicitation registration required in some cases
Last verified: 2026-07-21
View official sources (4)
Section 162.7(a)(3) short-form treatment applies only when gross contributions are no more than $25,000 and fundraising is conducted by volunteers, members, officers or permanent employees, with only permanent employees compensated for fundraising. It is not a blanket exemption for every small charity. Fee: $15 registration fee for organizations registering under §162.7(a); no separate financial-report attachment under the short-form category. Incorrectly claiming short-form status can cause deficient registration, late fees and enforcement.
- Deadline
- Assessed for each fiscal year and before relying on short-form treatment.
- Fee
- $15 — $15 registration fee for organizations registering under §162.7(a);
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10.
Applies to: A charity with no more than $25,000 in gross contributions during the fiscal year.
- Compensated professional solicitors disqualify the ordinary small-volunteer condition.
- Other short-form categories have their own conditions.
- BCO-10 (BCO-10)
Last verified: 2026-07-21
View official sources (4)
Pennsylvania recognizes multiple exclusions, exemptions and short-form categories, but each has defined conditions. An organization should not rely on its name, mission or federal exemption alone. Fee: No fee for seeking guidance; a BCO-9 exemption request has no fee stated. Registration fees apply if the request is denied or the organization is not exempt. An unsupported exemption claim can result in unregistered solicitation, late fees and enforcement.
- Deadline
- Before soliciting or before an annual filing is omitted.
- Fee
- $0 — No fee for seeking guidance; a BCO-9 exemption request has no fee stated. Registration fees apply if the request is denied or the organization is not exempt
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- BCO-9 Request for Exemption; BCO-10 short-form sections.
Applies to: Organizations potentially within a statutory exclusion or exemption.
- Religious institutions, accredited educational institutions, membership solicitations, governmental bodies, hospitals, veterans groups, volunteer fire/ambulance/rescue entities and others have different statutory tests.
- BCO-9 Request for Exemption; BCO-10 short-form sections (BCO-9)
Last verified: 2026-07-21
View official sources (4)
The Bureau links the Charleston Principles, which distinguish passive accessibility from targeted or repeated solicitation, but the Principles are advisory and predate modern platforms. Current Pennsylvania official sources do not supply a binding universal rule for every online fundraising pattern. Fee: Registration fees depend on BCO-10 status; platform fees are private. Under-registration can trigger enforcement; overbroad claims can impose unnecessary filings.
- Deadline
- Before online solicitation directed to Pennsylvania and when Pennsylvania contacts become repeated or substantial.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- BCO-10; online charity portal.
Applies to: Pennsylvania and out-of-state charities using websites, email, social media, crowdfunding or fundraising platforms accessible in Pennsylvania.
- A merely accessible page, targeted ads, direct emails, crowdfunding campaigns and repeated Pennsylvania donations may produce different analyses.
- BCO-10; online charity portal (BCO-10)
Current Pennsylvania BCCO internet-solicitation regulation, opinion or FAQ addressing modern platforms.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Department of State (hosting NASCO guidance) and 3 more
View official sources (4)
Renew on BCO-10 and attach the required federal return, financial statements, disclosures and fee. The form instructions state the filing must be postmarked no later than the 15th day of the 11th month following the close of the fiscal year; the registration certificate also shows the organization’s due date. Fee: Renewal fee follows PA-F052, plus any applicable late fee. Late filing produces a nonwaivable $25 monthly/partial-month late fee and can lead to solicitation restrictions or enforcement.
- Deadline
- 15th day of the 11th month after fiscal-year end, subject to the extension and certificate-date ambiguity in PA-F051.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10.
Applies to: A registered charitable organization that continues to solicit and is not filing BCO-2 nonrenewal.
- Organizations no longer soliciting or that qualify for nonrenewal use BCO-2; exempt organizations may have separate IPPC duties.
- BCO-10 (BCO-10)
- Delaware charity registration renewal required
- Missouri charity registration renewal required in some cases
Last verified: 2026-07-21
View official sources (3)
The current forms page expressly states BCO-2 is for nonrenewal only and that separate extension requests by charitable organizations are no longer required. Fee: No BCO-2 filing fee stated; outstanding renewal or late fees may remain due. Improper nonrenewal while solicitation continues can cause unregistered activity and enforcement.
- Deadline
- File before or with the decision not to renew and before continuing solicitation would require registration.
- Fee
- $0 — No BCO-2 filing fee stated; outstanding renewal or late fees may remain due
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Non-Renewal Form, BCO-2.
Applies to: A registered charity that will not renew because it has ceased solicitation, dissolved or fits a listed nonrenewal basis.
- Crossing $25,000 or compensating a solicitor after claiming the small-volunteer basis can trigger registration within the applicable period.
- Non-Renewal Form, BCO-2 (BCO-2)
Last verified: 2026-07-21
View official sources (3)
Current Bureau materials say a separate Pennsylvania extension request is no longer required, but official wording about the maximum extended due date is not perfectly consistent with the ordinary 11th-month renewal formula. Use the due date on the Bureau certificate and confirm the extension treatment for the actual fiscal year. Fee: Normal renewal fee and late fees apply; no separate extension-request fee identified. Assuming the wrong extended date can trigger the nonwaivable late fee and delinquency.
- Deadline
- Certificate-assigned date; reusable extended formula unresolved.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10; no separate extension form.
Applies to: Registered charities relying on an automatic federal/Pennsylvania extension.
- A federal extension may affect the state schedule, but payment/fee and certificate requirements remain.
- BCO-10; no separate extension form (BCO-10)
Current BCCO extension FAQ or system-generated certificate instructions.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
The current BCO-10 instructions publish these gross-annual-contribution bands: Section 162.7(a) organizations, $15; $25,000 or less, $15; $25,001 to less than $100,000, $100; $100,000 to less than $500,000, $150; and greater than $500,000, $250. The statute instead states: contributions of $25,000 or less, $15; more than $25,000 but less than $100,000, $100; more than $100,000 but not exceeding $500,000, $150; and more than $500,000, $250. These official operator formulations do not create one fully reconcilable literal table at exactly $100,000 and $500,000. Fee: Use the published source-specific bands above. The literal fee treatment at exactly $100,000 and exactly $500,000 is unresolved between the statute and current BCO-10 instructions; confirm through the current portal or Bureau. Underpayment can make the filing deficient and contribute to delinquency, late fees, or solicitation restrictions.
- Deadline
- Pay the applicable fee with each initial or renewal filing; an organization reporting exactly $100,000 or $500,000 in gross annual contributions should confirm the current fee through the BCO portal or Bureau before filing.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10 and the current online charity filing portal.
Applies to: Organizations filing an initial or renewal BCO-10.
- The metric is gross annual contributions, not total revenue.
- Government grants and contracts are excluded from the contribution metric under the Act and Bureau instructions.
- Do not invent a unified boundary rule that appears in neither official source.
- BCO-10 and the current online charity filing portal (BCO-10)
“Use the published BCO fee bands. If gross annual contributions are exactly $100,000 or exactly $500,000, confirm the current fee through the BCO portal or Bureau before filing.”
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (5)
The Bureau charges $25 for each month or part of a month after the due date and states that it cannot waive this statutory late fee. Fee: $25 per month or part of a month, in addition to the registration fee. Unpaid late fees leave the registration deficient and can accompany cease-solicitation or enforcement action.
- Deadline
- Accrues beginning after the assigned due date for each month or part of a month.
- Fee
- $25 — $25 per month or part of a month, in addition to the registration fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- BCO-10.
Applies to: A charity filing BCO-10 after its due date.
- A discretionary financial-statement waiver does not waive the late fee.
- BCO-10 (BCO-10)
Last verified: 2026-07-21
View official sources (3)
Attach the most recent required Form 990/990-EZ/990-PF/990-N and schedules, the BCO-23 when the organization does not file a full Form 990, required financial statements, and for initial registration the governing documents, bylaws and IRS determination letter if issued. Fee: Included in the BCO-10 fee; professional preparation costs vary. Missing attachments or signatures can make the filing incomplete and delay registration.
- Deadline
- With BCO-10; material changes to filed information must be reported within 30 days.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10; BCO-23.
Applies to: Initial and renewing BCO-10 filers.
- BCO-23 is required for 990-N, 990-EZ, 990-PF and certain group-return affiliates under current form instructions.
- BCO-10; BCO-23 (BCO-10)
Last verified: 2026-07-21
View official sources (3)
The financial statement each contribution tier requires
Pennsylvania's tiers are exact and non-overlapping, which makes this a calculation rather than a judgement, and the calculation excludes government grants and contracts from the contribution thresholds. Internally prepared statements are permitted only in the lowest bands; a review and then an audit take over above them. Getting the exclusion wrong is the ordinary way an organization engages a CPA it did not need or skips one it did.
Financial statements may be internally prepared; compiled, reviewed or audited statements are also acceptable. Fee: No separate state statement fee; accounting costs vary. Using a lower assurance level outside the band can make the filing deficient.
- Deadline
- With the annual BCO-10 filing for the applicable fiscal year.
- Fee
- $0 — No separate state statement fee; accounting costs vary
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10.
Applies to: A registered charity with gross annual contributions greater than $25,000 and less than $100,000, unless another category applies.
- Applies when gross annual contributions (excluding government grants and contracts) are more than $25,000 but less than $100,000.
- Short-form §162.7(a) organizations may not be required to attach a financial report.
- Government grants/contracts are excluded from gross contributions.
- BCO-10 (BCO-10)
Last verified: 2026-07-21
View official sources (4)
Attach financial statements compiled, reviewed or audited by an independent certified public accountant; internally prepared statements alone are insufficient. Fee: No separate state fee; private CPA cost varies. Insufficient assurance level makes the filing deficient.
- Deadline
- With the annual BCO-10 filing.
- Fee
- $0 — No separate state fee; private CPA cost varies
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10.
Applies to: A registered charity with gross annual contributions at least $100,000 but less than $250,000.
- Applies when gross annual contributions (excluding government grants and contracts) are at least $100,000 but less than $250,000.
- The Bureau’s waiver instructions state it cannot waive a required compilation.
- BCO-10 (BCO-10)
Last verified: 2026-07-21
View official sources (3)
Attach financial statements reviewed or audited by an independent certified public accountant; a compilation is insufficient. Fee: No separate state fee; private CPA cost varies. Insufficient assurance level makes the filing deficient.
- Deadline
- With the annual BCO-10 filing.
- Fee
- $0 — No separate state fee; private CPA cost varies
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10.
Applies to: A registered charity with gross annual contributions at least $250,000 but less than $750,000.
- Applies when gross annual contributions (excluding government grants and contracts) are at least $250,000 but less than $750,000.
- A discretionary waiver request may be possible in special circumstances; approval is not automatic.
- BCO-10 (BCO-10)
Last verified: 2026-07-21
View official sources (3)
Attach audited financial statements prepared by an independent certified public accountant. Fee: No separate state fee; private audit cost varies. Failure to provide the audit can prevent renewal and trigger delinquency/enforcement.
- Deadline
- With the annual BCO-10 filing.
- Fee
- $0 — No separate state fee; private audit cost varies
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10.
Applies to: A registered charity with gross annual contributions at least $750,000.
- Applies when gross annual contributions (excluding government grants and contracts) are at least $750,000.
- A discretionary audit waiver may be requested under Bureau instructions; federal Single Audit rules are separate and can apply independently.
- BCO-10 (BCO-10)
Last verified: 2026-07-21
View official sources (3)
The Bureau’s forms distinguish gross contributions from government grants and contracts. Use the gross-contributions metric specified by the BCO instructions rather than total revenue. Fee: No fee; this affects the applicable fee and assurance tier. Using total revenue can place the organization in the wrong fee or assurance band.
- Deadline
- For each fiscal-year calculation.
- Fee
- $0 — No fee; this affects the applicable fee and assurance tier
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10; BCO-23.
Applies to: Charities calculating BCO-10 fees and financial-statement tiers.
- Program-service revenue and government payments must be classified under the form definitions; federal Single Audit thresholds use a different metric.
- BCO-10; BCO-23 (BCO-10)
Last verified: 2026-07-21
View official sources (3)
The Bureau may consider a documented waiver request for a required review or audit. The waiver is discretionary and does not extend to a required compilation. Fee: No waiver-request fee stated; professional costs vary. Assuming approval without a written Bureau decision can leave the registration deficient and late.
- Deadline
- Submit early enough for the Bureau to decide before the BCO-10 filing becomes delinquent.
- Fee
- $0 — No waiver-request fee stated; professional costs vary
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Financial Statement Waiver Request.
Applies to: A charity unable to provide the otherwise required review or audit.
- Federal Single Audit, grant or contract requirements cannot be waived by this state process.
- Financial Statement Waiver Request
Last verified: 2026-07-21
View official sources (3)
Institutions of Purely Public Charity, and what Act 55 adds
This status is constitutional before it is statutory. The organization must satisfy the five-part HUP test first, and only then do the Act 55 criteria come into play; treating Act 55 as the whole test is the common error. The annual IPPC statement is a separate filing with its own 135-day deadline, it is not filed instead of the BCO-10 or as part of it, and a solicitation exemption does not carry an IPPC exemption with it.
File the Institutions of Purely Public Charity Registration Statement and the required federal return. This is a separate compliance system from charitable-solicitation registration. Fee: $15 filing fee. Failure can jeopardize statutory compliance connected to claimed tax-exempt status and may produce Bureau enforcement.
- Deadline
- Within 135 days after the close of the fiscal year.
- Fee
- $15 — $15 filing fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Institutions of Purely Public Charity Registration Statement.
Applies to: A nonprofit organization receiving or claiming Pennsylvania sales-tax or real-property-tax exemption as an institution of purely public charity, unless an IPPC filing exception applies.
- Organizations filing BCO-10 annually do not file a duplicate IPPC statement; specified religious and low-contribution/program-service entities may be exempt.
- Institutions of Purely Public Charity Registration Statement
Last verified: 2026-07-21
View official sources (3)
The BCO-10 filing takes precedence and satisfies the annual Bureau filing in place of a separate IPPC statement. The current IPPC form says not to file both. Fee: Pay the applicable BCO-10 fee; do not add the separate $15 IPPC fee for the duplicate filing. Duplicate filing can create inconsistent records and unnecessary fees.
- Deadline
- With the applicable annual BCO-10 filing.
- Fee
- $15 — do not add the separate $15 IPPC fee for the duplicate filing
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-10.
Applies to: An institution of purely public charity that files BCO-10 annually.
- A charity exempt from BCO-10 may still owe the separate IPPC statement if it claims sales/property tax exemption and no IPPC exemption applies.
- BCO-10 (BCO-10)
Last verified: 2026-07-21
View official sources (3)
BCO exemption and IPPC filing are separate. A solicitation-exempt organization may still need the annual IPPC statement unless it qualifies for a specific IPPC exception. Fee: $15 unless the organization files BCO-10 instead or an IPPC exception applies. Assuming solicitation exemption controls can produce a missed IPPC filing.
- Deadline
- Within 135 days after fiscal-year end when the IPPC duty applies.
- Fee
- $15 — $15 unless the organization files BCO-10 instead or an IPPC exception applies
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Institutions of Purely Public Charity Registration Statement.
Applies to: A Pennsylvania organization exempt or excluded from charitable-solicitation registration but claiming sales- or property-tax exemption.
- Religious/990-exempt and low-contribution/low-program-service exceptions must be analyzed separately.
- Institutions of Purely Public Charity Registration Statement
Last verified: 2026-07-21
View official sources (4)
The Bureau identifies exceptions for a bona fide religious institution or integral agency not required to file Form 990, and for an organization with gross annual contributions under $25,000 and program-service revenue under $5,000,000. Fee: No filing fee when a valid exception applies. An incorrect exception claim can lead to delinquency and enforcement.
- Deadline
- Test for each fiscal year before omitting the filing.
- Fee
- $0 — No filing fee when a valid exception applies
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- No separate exception form identified on the current IPPC page.
Applies to: An organization otherwise subject to the annual IPPC filing.
- Both monetary conditions must be satisfied for the small-organization exception; do not substitute total revenue for the stated metrics.
- No separate exception form identified on the current IPPC page
Last verified: 2026-07-21
View official sources (2)
Federal 501(c)(3) recognition is relevant evidence but does not by itself establish Pennsylvania constitutional HUP status, Act 55 compliance, a Department of Revenue sales-tax order or a local property-tax exemption. Fee: No single universal fee; sales-tax application has no fee stated and local property procedures vary. Improper exemption claims can produce tax, interest, penalties and denial or revocation.
- Deadline
- Before claiming a Pennsylvania tax exemption.
- Fee
- $0 — No single universal fee; sales-tax application has no fee stated and local property procedures vary
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- REV-72; local property exemption application.
Applies to: Organizations seeking Pennsylvania sales-tax or real-property-tax exemption.
- Corporate nonprofit status, charity registration and IPPC reporting are also separate.
- REV-72; local property exemption application (REV-72)
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 5 more
View official sources (6)
The claimant must first satisfy all five constitutional HUP factors: advance a charitable purpose; donate or render gratuitously a substantial portion of services; benefit a substantial and indefinite class of legitimate charity subjects; relieve government of some burden; and operate entirely free from private profit motive. It must then satisfy Act 55 and any consistent tax statute. Fee: No universal fee; application and local appeal costs vary. Failure of any HUP factor defeats the constitutional claim before Act 55 is reached.
- Deadline
- At application and continuously while exemption is claimed.
- Fee
- $0 — No universal fee; application and local appeal costs vary
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- No single statewide combined form.
Applies to: An organization claiming status as an institution of purely public charity for Pennsylvania tax purposes.
- Application is property- and tax-specific; actual use, compensation, related entities and service donations matter.
- No single statewide combined form
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 2 more
View official sources (3)
Professional solicitors and fundraising counsel
Applies when someone outside the organization is paid to raise money or to advise on raising it. Fundraising counsel registers before providing covered services and annually thereafter; a professional solicitor registers before covered solicitation with a $25,000 bond, and campaign notices are filed at least ten working days before the campaign begins. The two roles are distinct and the distinction turns on custody and control rather than on the label in the contract.
File BCO-150 and renew annually. Registration does not replace the charity’s registration or contract filing. Fee: $250 registration or renewal fee. Unregistered activity can lead to cease-and-desist orders, penalties and contract problems.
- Deadline
- Before providing covered services and annually thereafter.
- Fee
- $250 — $250 registration or renewal fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Fundraising Counsel Registration Statement, BCO-150.
Applies to: A person or firm meeting Pennsylvania’s definition of professional fundraising counsel and providing services regarding solicitation without directly soliciting or controlling contributions.
- Employees of the charity and other excluded relationships must be analyzed under the statutory definitions.
- Fundraising Counsel Registration Statement, BCO-150 (BCO-150)
Last verified: 2026-07-21
View official sources (4)
Use a written contract containing the statutory terms and file it with the Bureau at least 10 working days before counsel begins services relating to Pennsylvania solicitation. Fee: No separate contract filing fee identified beyond counsel registration. Late or deficient filing can make the arrangement noncompliant and expose the parties to enforcement.
- Deadline
- At least 10 working days before covered services begin.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Fundraising Counsel Written Contract Instructions; contract checklist.
Applies to: A registered professional fundraising counsel and the charitable organization entering a covered contract.
- An extension or material amendment should be filed under the Bureau’s timing instructions, generally before the existing term ends or the change begins.
- Fundraising Counsel Written Contract Instructions; contract checklist
Last verified: 2026-07-21
View official sources (3)
File BCO-155 annually and maintain the BCO-160 surety bond in the amount of $25,000. Fee: Professional solicitor registration fee under the current form/statute; $25,000 bond amount. Bond premium is private. Unregistered or unbonded solicitation can lead to enforcement, penalties and bond-related claims.
- Deadline
- Before covered solicitation and annually thereafter; bond must remain effective during registration.
- Fee
- $25000 — $25,000 bond amount
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- BCO-155; BCO-160.
Applies to: A person or firm that directly solicits contributions or receives/control contributions as a professional solicitor under Pennsylvania law.
- Charity employees, volunteers, counsel and commercial coventurers are separate statutory categories.
- BCO-155; BCO-160 (BCO-155)
Last verified: 2026-07-21
View official sources (4)
File the written contract and BCO-170 Solicitation Notice at least 10 working days before solicitation begins. The BCO-170 fee is $25. Fee: $25 BCO-170 filing fee. Late or missing notice can lead to administrative enforcement and penalties.
- Deadline
- At least 10 working days before the campaign or event begins.
- Fee
- $25 — $25 BCO-170 filing fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Solicitation Notice, BCO-170.
Applies to: A professional solicitor and charity entering a Pennsylvania solicitation campaign or event.
- The charity’s BCO-10 registration and the solicitor’s BCO-155/bond must also be current.
- Solicitation Notice, BCO-170 (BCO-170)
Last verified: 2026-07-21
View official sources (4)
Use BCO-170A for the additional campaign/event and file it at least 10 working days before the added activity begins. Fee: No filing fee stated for BCO-170A. Unreported additional activity can make the solicitation noncompliant.
- Deadline
- At least 10 working days before the additional campaign/event.
- Fee
- $0 — No filing fee stated for BCO-170A
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- Solicitation Notice Addendum, BCO-170A.
Applies to: A professional solicitor adding a campaign or event under an existing filed contract.
- A new or materially different contract may require a new BCO-170 rather than an addendum.
- Solicitation Notice Addendum, BCO-170A (BCO-170A)
Last verified: 2026-07-21
View official sources (3)
File BCO-165 within 90 days after campaign/event completion. For campaigns extending more than one year, anniversary reports are also required under the statute/instructions. Fee: No filing fee stated for BCO-165. Failure can trigger penalties, registration problems and enforcement.
- Deadline
- Within 90 days after completion; annually on the contract anniversary for campaigns longer than one year.
- Fee
- $0 — No filing fee stated for BCO-165
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Annual
- Official form or portal
- Professional Solicitor Campaign/Event Financial Report, BCO-165.
Applies to: A professional solicitor completing a campaign or event for a charity.
- Records, custody of contributions and bank-account requirements must also comply with the Act and contract.
- Professional Solicitor Campaign/Event Financial Report, BCO-165 (BCO-165)
Last verified: 2026-07-21
View official sources (3)
BCO-10 requires disclosure of commercial coventurers, and the Solicitation Act defines and regulates charitable sales promotions. Current reviewed official materials did not yield one complete standalone registration/contract/report checklist applicable to every coventure. Fee: No universal fee confirmed; contract and registration consequences may vary. Misclassification can create deceptive-solicitation and charity-registration exposure.
- Deadline
- Before launching the charitable sales promotion; exact filings are unresolved.
- Fee
- $0 — No universal fee confirmed; contract and registration consequences may vary
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- BCO-10; any Bureau-directed commercial-coventure filing.
Applies to: A business advertising that a purchase or commercial transaction will benefit a charity.
- A vendor, solicitor and fundraising counsel are distinct categories; percentage-of-sale promotions can have special disclosures.
- BCO-10; any Bureau-directed commercial-coventure filing (BCO-10)
Current BCCO commercial-coventurer guidance or direct form.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Handle state taxes, sales tax, property tax, and licensing
Sales-tax and property-tax exemption are separate actions and neither follows from federal recognition. Sales-tax exemption generally runs through REV-72 and an exemption certificate; property-tax claims go to the county assessment office on their own terms. Corporate taxation is analyzed separately again, including unrelated business income. Pennsylvania publishes no universal statewide general-business license, but tax accounts, professional and activity licences, and municipal licences or taxes can each still apply, and Philadelphia in particular runs its own layer.
Pennsylvania’s CNIT definition excludes qualifying IRC §501 organizations. Federal recognition is therefore material, but the organization should verify its Department of Revenue account status and other taxes separately. Fee: No exemption-application fee identified for CNIT; taxes and filing costs apply if the exclusion does not apply. An incorrect exclusion claim can lead to tax, interest, penalties and account delinquency.
- Deadline
- Before deciding that no RCT-101 is required and whenever exemption status changes.
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Annual
- Official form or portal
- myPATH / corporation-tax account; no separate universal nonprofit CNIT exemption form identified.
Applies to: A corporation that is exempt under IRC §501 or would qualify as a nonprofit organization under the statutory exclusion.
- Sales tax, employer withholding, property tax and local business taxes are separate.
- myPATH / corporation-tax account; no separate universal nonprofit CNIT exemption form identified
- Maryland state income tax exemption required in some cases
- Tennessee state income tax exemption required
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 3 more
View official sources (4)
Current official analysis describes IRC §501 organizations as excluded from CNIT even when they have unrelated business income, but current public filing guidance does not provide a complete operational answer for every entity/account configuration. Do not assume federal Form 990-T automatically creates or eliminates a Pennsylvania return. Fee: No universal fee; tax and return obligations depend on classification. An unsupported filing position can cause penalties or unnecessary returns.
- Deadline
- Before filing or omitting a Pennsylvania corporate return for a year with unrelated activity.
- Fee
- $0 — No universal fee; tax and return obligations depend on classification
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Annual
- Official form or portal
- myPATH; RCT-101 if directed.
Applies to: A federally exempt nonprofit with unrelated business taxable income or other potentially taxable Pennsylvania activity.
- Other entity types, trust income, sales tax, local taxes and taxable subsidiaries may produce different outcomes.
- myPATH; RCT-101 if directed
Current Department of Revenue nonprofit/UBIT FAQ or written account determination.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Apply through myPATH or file REV-72. Federal 501(c)(3) recognition is supporting evidence but does not itself authorize Pennsylvania exempt purchases. Fee: No application fee stated. Without an approved exemption number, vendors may properly collect tax and misuse can lead to assessment or revocation.
- Deadline
- Before making purchases as tax-exempt.
- Fee
- $0 — No application fee stated
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Sales Tax Exemption Application, REV-72.
Applies to: An institution seeking exemption for qualifying purchases in Pennsylvania.
- Eligibility is based on Pennsylvania purely-public-charity law and other statutory categories, not every federal exempt subsection.
- Sales Tax Exemption Application, REV-72 (REV-72)
- Delaware sales tax when you buy required
- Montana sales tax when you buy required
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 3 more
View official sources (4)
REV-72 supports renewal and current Department materials describe periodic license/certificate renewal, but the reviewed official sources did not establish one universal term for every nonprofit exemption certificate. Monitor the expiration shown by Revenue and renew through myPATH or REV-72. Fee: No renewal fee stated. Using an expired exemption can produce tax assessments and vendor rejection.
- Deadline
- By the expiration date assigned by the Department.
- Fee
- $0 — No renewal fee stated
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- REV-72 / myPATH.
Applies to: An organization holding a Pennsylvania sales-tax exemption number.
- Some tax licenses renew automatically on different cycles; do not import a general business-license term into the nonprofit exemption without confirmation.
- REV-72 / myPATH (REV-72)
Current Department of Revenue nonprofit exemption renewal FAQ or certificate instructions.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Provide a properly completed REV-1220 to the seller. For qualifying exempt-organization purchases of $200 or more, include the Pennsylvania exemption number and follow the form’s documentation requirements. The form does not create exemption. Fee: No filing fee. An invalid or late certificate can leave tax due; misuse can produce assessment and penalties.
- Deadline
- At or within 60 days after the transaction when the seller accepts a timely certificate.
- Fee
- $0 — No filing fee
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Pennsylvania Exemption Certificate, REV-1220.
Applies to: An approved exempt organization purchasing qualifying property or services for its exempt use.
- Purchases must be for the organization’s exempt use, not resale or personal use.
- Motor vehicles, hotel occupancy and other taxes have separate rules.
- Pennsylvania Exemption Certificate, REV-1220 (REV-1220)
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Purchase exemption does not automatically exempt sales to customers. Register for a sales-tax license, collect applicable state/local tax and file returns at the frequency assigned by Revenue. Fee: No application fee stated; tax, interest and penalties may apply. Unregistered or unreported sales can lead to tax assessments, penalties, interest and license enforcement.
- Deadline
- Register before taxable sales; returns are due on the assigned monthly, quarterly or semiannual schedule.
- Fee
- $0 — No application fee stated; tax, interest and penalties may apply
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Sales, Use and Hotel Occupancy Tax license and returns.
Applies to: An exempt nonprofit selling taxable property or services outside a specific exemption.
- Occasional fundraising sales, admissions, food, printed material and services have transaction-specific rules.
- Sales, Use and Hotel Occupancy Tax license and returns
- Maryland sales tax when you sell required in some cases
- Georgia sales tax when you sell required
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Pennsylvania taxability depends on the item/service, seller, frequency, exemption category and resale documentation. Current reviewed official sources do not support one broad rule that all nonprofit fundraising sales are exempt. Fee: License and tax obligations vary; private event costs are separate. Incorrect treatment can produce tax, interest and penalties.
- Deadline
- Before the sale or event.
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- myPATH sales-tax registration; REV-1220/resale documentation where valid.
Applies to: A nonprofit conducting bazaars, auctions, merchandise sales, admissions or other fundraising transactions.
- Small-games-of-chance proceeds, alcohol sales and food sales have separate licensing/tax rules.
- myPATH sales-tax registration; REV-1220/resale documentation where valid (REV-1220/resale)
Pennsylvania Department of Revenue ruling, regulation or activity-specific guidance.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Hotel occupancy tax has separate customer and transaction rules. Current Revenue materials do not support a universal statement that a nonprofit sales-tax exemption number exempts lodging charges. Fee: Tax and local surcharges vary; no exemption application fee identified. Improper exemption claims can result in tax, penalties and collection from the organization.
- Deadline
- Before booking or claiming exemption for lodging.
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Sales, Use and Hotel Occupancy Tax guidance.
Applies to: An exempt nonprofit paying for Pennsylvania lodging or operating lodging.
- Government entities and particular statutory customers may differ from ordinary charities; local hotel taxes can also apply.
- Sales, Use and Hotel Occupancy Tax guidance
Current Department of Revenue hotel-occupancy exemption FAQ or regulation for the specific classification.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Real-property exemption is locally administered. File with the county/city assessing authority and prove constitutional HUP status, Act 55 compliance, ownership and qualifying use. Fee: Local filing/appeal fees vary; no universal statewide fee confirmed. Without approval the property remains taxable; missed appeal deadlines can delay relief.
- Deadline
- Local filing or appeal deadline varies by county and assessment cycle.
- Filing agency
- Pennsylvania courts (including Orphans’ Court jurisdiction and the Supreme Court of Pennsylvania) (Courts)
- Frequency
- Event triggered
- Official form or portal
- Local nonprofit property-tax exemption application.
Applies to: A nonprofit owning Pennsylvania real property and seeking a purely-public-charity exemption.
- Federal recognition and a sales-tax exemption do not automatically exempt property.
- Mixed-use, leased, vacant and construction property require separate analysis.
- Local nonprofit property-tax exemption application
The relevant county assessment office and local appeal rules.
- New York property tax exemption required in some cases
- Virginia property tax exemption required
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania General Assembly and 3 more
View official sources (4)
The Pennsylvania Constitution limits exemption to the portion of real property actually and regularly used for the institution’s purposes. Partial exemption can therefore be required for mixed or unrelated use. Fee: No universal fee. Nonqualifying portions can be assessed and taxed; undisclosed changes can cause revocation or back assessment.
- Deadline
- At application and continuously as use changes.
- Fee
- $0 — No universal fee
- Filing agency
- Pennsylvania courts (including Orphans’ Court jurisdiction and the Supreme Court of Pennsylvania) (Courts)
- Frequency
- Event triggered
- Official form or portal
- Local property exemption application and supporting schedules.
Applies to: A purely public charity claiming real-property exemption.
- Preparatory construction/renovation, shared use by other charities, vacant property and leases depend on facts and case law.
- Local property exemption application and supporting schedules
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 2 more
View official sources (3)
Pennsylvania’s official business guidance states there is no single general statewide business license. The organization must instead identify state professional, activity-specific and local licenses, permits and tax registrations. Fee: No universal fee; each license or permit has its own fee. Operating without a required license can cause fines, closure, denial of services or criminal enforcement.
- Deadline
- Before each regulated activity and before opening a regulated location.
- Fee
- $0 — No universal fee; each license or permit has its own fee
- Filing agency
- Pennsylvania Business One-Stop Shop (Business One-Stop)
- Frequency
- Event triggered
- Official form or portal
- Activity-specific license or local permit.
Applies to: Nonprofits beginning ordinary operations in Pennsylvania.
- Incorporation, tax registration and charitable registration are not substitutes for operational licensing.
- Activity-specific license or local permit
- Ohio local business license not yet confirmed
- West Virginia local business license required
Last verified: 2026-07-21
Official sources: Pennsylvania Business One-Stop Shop and 2 more
View official sources (3)
Open only the relevant state tax accounts through myPATH. Incorporation and federal exemption do not automatically create or close every Pennsylvania account. Fee: No application fee stated. Unregistered accounts can produce penalties; unnecessary open accounts can generate delinquency notices.
- Deadline
- Before taxable sales or payroll and when another tax liability begins.
- Fee
- $0 — No application fee stated
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- myPATH business tax registration.
Applies to: A nonprofit with employees, taxable sales, withholding, corporation-tax accounts or other Revenue-administered liabilities.
- Employer unemployment registration is administered separately by Labor & Industry.
- myPATH business tax registration
Last verified: 2026-07-21
View official sources (4)
Philadelphia may require a Philadelphia Tax ID, Commercial Activity License and local payroll/business tax filings; Pittsburgh has its own registration and local taxes. Exemptions are tax- and activity-specific rather than automatic. Fee: Local fees and taxes vary. Noncompliance can cause local penalties, tax liens, license suspension or event closure.
- Deadline
- Before local operations and on locally assigned filing schedules.
- Filing agency
- Local city, borough, or township government (varies by locality, e.g. Philadelphia, Pittsburgh)
- Frequency
- Event triggered
- Official form or portal
- Philadelphia Commercial Activity License and tax accounts; Pittsburgh business registration; local equivalents.
Applies to: A nonprofit operating, employing workers, owning property or holding events in Philadelphia, Pittsburgh or another municipality.
- Do not present Philadelphia or Pittsburgh rules as statewide; home-rule municipalities, cities, boroughs and townships differ.
- Philadelphia Commercial Activity License and tax accounts; Pittsburgh business registration; local equivalents
Last verified: 2026-07-21
View official sources (4)
Food service may require licensing and inspection by the Pennsylvania Department of Agriculture or an approved local health department. Temporary events and charitable food distribution can have different rules. Fee: State/local fees vary. Unlicensed food service can be closed and can trigger penalties or public-health action.
- Deadline
- Before opening or serving food at a regulated event.
- Filing agency
- Pennsylvania Department of Agriculture (Agriculture)
- Frequency
- Event triggered
- Official form or portal
- Retail Food Facility License or temporary-event permit.
Applies to: A nonprofit operating a retail food facility, kitchen, mobile unit or temporary food event.
- Some nonprofit, donated-food, private-event or limited-duration activities may be exempt or use different standards.
- Retail Food Facility License or temporary-event permit
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Agriculture and 1 more
View official sources (2)
Covered child-care facilities require a DHS Certificate of Compliance and must satisfy staffing, training, clearances, health/safety and facility rules. Zoning, occupancy and fire approvals may also be required. Fee: Licensing and local fees vary. Unlicensed operation can lead to closure, penalties and child-safety enforcement.
- Deadline
- Before operating and on the certificate renewal schedule.
- Filing agency
- Pennsylvania Department of Human Services (DHS)
- Frequency
- Event triggered
- Official form or portal
- Certificate of Compliance and local occupancy/zoning approvals.
Applies to: A nonprofit caring for unrelated children in a child-care center, group child-care home or family child-care home.
- Definitions depend on number/relationship of children, location and program type; schools, camps and youth programs may use different regulators.
- Certificate of Compliance and local occupancy/zoning approvals
Last verified: 2026-07-21
View official sources (3)
Pennsylvania municipalities and counties administer many location/event approvals. Requirements and deadlines vary by city, borough, township and home-rule jurisdiction. Fee: Local fees vary. Unpermitted activity can be stopped and can trigger fines or loss of occupancy.
- Deadline
- Before occupancy, construction or event activity; local lead times vary.
- Filing agency
- Local city, borough, or township government (varies by locality, e.g. Philadelphia, Pittsburgh)
- Frequency
- Event triggered
- Official form or portal
- Local zoning, use/occupancy, building, fire or special-event permit.
Applies to: A nonprofit opening a facility or holding a public event.
- One municipality’s rules or absence of a license cannot establish a statewide rule.
- Local zoning, use/occupancy, building, fire or special-event permit
The official local zoning/building/fire/health/event authorities.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Business One-Stop Shop and 4 more
View official sources (5)
Register and manage nonprofit employment
Applies once the organization pays anyone. Nonprofit unemployment coverage and how it is financed are two separate questions: a covered 501(c)(3) employer may elect reimbursement instead of contributions, subject to the conditions on that election. Workers' compensation, withholding, new-hire reporting and the wage and hour rules complete the group.
Register for employer withholding and withhold Pennsylvania personal income tax at the current statutory rate from covered compensation. Fee: No registration fee stated; withheld tax, penalties and interest apply. Failure can create tax, trust-fund liability, penalties and interest.
- Deadline
- Register before payroll; deposit and return deadlines depend on assigned filing frequency.
- Fee
- $0 — No registration fee stated; withheld tax, penalties and interest apply
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- Employer Withholding account and returns.
Applies to: Pennsylvania employers paying wages for services performed in Pennsylvania, including nonprofit employers.
- Federal payroll tax and local wage/EIT withholding are separate.
- Specific compensation/exemption rules may apply.
- Employer Withholding account and returns
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 1 more
View official sources (2)
Register with the applicable local tax collector, withhold the higher applicable resident/nonresident EIT as directed, and withhold LST based on the work location and exemptions. Fee: Local taxes and collector charges vary; no universal state fee. Failure can result in local tax, penalties, interest and collection action.
- Deadline
- Before local payroll; quarterly returns are generally due within 30 days after quarter-end, subject to local rules.
- Filing agency
- Pennsylvania Department of Community and Economic Development (DCED)
- Frequency
- Quarterly
- Official form or portal
- Local EIT/LST employer registration and returns.
Applies to: Employers with Pennsylvania worksites or employees subject to local EIT or LST.
- Philadelphia Wage Tax and some home-rule local systems use separate rules; LST exemptions and low-income thresholds are local/statutory.
- Local EIT/LST employer registration and returns
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Community and Economic Development and 2 more
View official sources (3)
Pennsylvania’s UC law contains nonprofit-specific coverage and exclusion rules. Services for a 501(c)(3) organization are generally within Article XI unless a statutory exclusion applies; worker and organization classification must be confirmed rather than importing another state’s employee-count threshold. Fee: No registration fee stated; contributions or reimbursements vary. Failure can result in back contributions/reimbursements, penalties, interest and benefit-charge liabilities.
- Deadline
- When the organization first pays workers and whenever workforce facts change.
- Fee
- $0 — No registration fee stated; contributions or reimbursements vary
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Event triggered
- Official form or portal
- UC employer registration.
Applies to: A nonprofit paying workers in Pennsylvania.
- Churches, certain religious work, students, trainees, independent contractors and other services may be excluded under specific provisions.
- UC employer registration
Pennsylvania Labor & Industry account determination or current nonprofit UC FAQ.
- Maryland unemployment insurance required in some cases
- Minnesota unemployment insurance required
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
A new subject employer generally must elect reimbursement within 30 days after notice of subject status. An existing contributory employer generally elects by December 1 for the following year. The election lasts at least two taxable years. Fee: No filing fee stated. The employer reimburses benefit charges and may have collateral costs. Late election leaves the employer in contributory status for the applicable period; unpaid reimbursements can trigger collection and loss of election.
- Deadline
- New subject employer: within 30 days of determination; existing employer: by December 1 for the next year.
- Fee
- $0 — No filing fee stated. The employer reimburses benefit charges and may have collateral costs
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Event triggered
- Official form or portal
- Election of Reimbursement, UC-1692.
Applies to: An eligible 501(c)(3) employer that prefers to reimburse benefits instead of paying regular contributions.
- Reimbursement shifts risk to the employer and is not always financially advantageous.
- Election of Reimbursement, UC-1692 (UC-1692)
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Labor & Industry and 2 more
View official sources (3)
Provide a surety bond or approved cash collateral. Current guidance describes the amount as generally 1% of taxable wages for the relevant prior four-quarter period and a customary 48-month term. Fee: Bond premium or collateral opportunity cost varies; no state filing fee identified. Failure can cause denial/termination of reimbursable status and contribution liability.
- Deadline
- With the reimbursable election or by the agency-assigned deadline; renew when the collateral term expires.
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Event triggered
- Official form or portal
- Collateral submission for reimbursable employers.
Applies to: A 501(c)(3) employer electing reimbursable UC financing and subject to collateral rules.
- Governmental employers and other categories may use different rules.
- Collateral submission for reimbursable employers
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Labor & Industry and 2 more
View official sources (3)
File quarterly wage reports electronically and pay contributions or reimbursable charges as applicable. Standard quarter deadlines are April 30, July 31, October 31 and January 31. Fee: No filing fee; contributions, employee withholding and benefit reimbursements vary. The 2026 employee UC contribution rate is stated by the agency’s current rate page. Late reports/payments can produce penalties, interest, liens and account enforcement.
- Deadline
- April 30, July 31, October 31 and January 31.
- Fee
- $0 — No filing fee; contributions, employee withholding and benefit reimbursements vary. The 2026 employee UC contribution rate is stated by the agency’s current rate page
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Quarterly
- Official form or portal
- Quarterly UC report.
Applies to: A nonprofit with a Pennsylvania UC account.
- Reimbursable employers still report wages even though financing differs.
- Quarterly UC report
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Labor & Industry and 2 more
View official sources (3)
Obtain workers’ compensation insurance or approved self-insurance for covered workers. Nonprofit status does not create a general exemption. Fee: Insurance premium or self-insurance security varies; no universal filing fee. Uninsured employers can face civil penalties, stop-work consequences and criminal liability.
- Deadline
- Coverage must be in place when covered employment begins.
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Event triggered
- Official form or portal
- Workers’ compensation policy or self-insurance approval.
Applies to: A Pennsylvania employer with at least one covered employee.
- Certain domestic, agricultural, casual, religious or executive workers may fit specific exclusions or elections; confirm rather than assume.
- Workers’ compensation policy or self-insurance approval
- Ohio workers compensation required in some cases
- Delaware workers compensation required in some cases
Last verified: 2026-07-21
View official source
Report each newly hired or rehired employee to Pennsylvania’s New Hire Reporting Program within 20 days. Fee: No filing fee stated. Failure can produce statutory penalties and frustrate child-support and benefit administration.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- $0 — No filing fee stated
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Event triggered
- Official form or portal
- New Hire Report.
Applies to: Pennsylvania employers, including nonprofits.
- Independent contractors are not reported as employees solely because they receive payment; classification must be correct.
- New Hire Report
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Labor & Industry and 1 more
View official sources (2)
Coverage depends on the actual relationship, remuneration, control and applicable statute. A nonprofit label or written contractor agreement does not conclusively determine UC, workers’ compensation, wage or tax treatment. Fee: No classification fee; tax, wage and benefit exposure varies. Misclassification can produce back wages, taxes, UC, workers’ compensation liability and penalties.
- Deadline
- Before engaging the worker and whenever duties or compensation change.
- Fee
- $0 — No classification fee; tax, wage and benefit exposure varies
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Event triggered
- Official form or portal
- No universal form.
Applies to: Nonprofits using unpaid volunteers, stipends or contractors.
- True volunteers for charitable purposes may be treated differently, but stipends, required schedules and commercial activity can alter the analysis.
- No universal form
Labor & Industry or Revenue determination for the actual relationship.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Department of Labor & Industry and 3 more
View official sources (4)
Obtain the Pennsylvania Child Abuse History Clearance and Pennsylvania State Police criminal-history check, and any required FBI clearance. Renew covered clearances at least every 60 months. Fee: Current PSP employee criminal-history fee is stated on the service page; volunteer checks may be free. Child-abuse clearance fees and volunteer waivers depend on current DHS rules. Uncleared service can violate child-protection law and expose the organization to licensing and liability consequences.
- Deadline
- Before covered service and at least every 60 months thereafter.
- Filing agency
- Pennsylvania State Police (PSP)
- Frequency
- Event triggered
- Official form or portal
- Child Abuse History Clearance; PSP Criminal History Record Check; FBI clearance when applicable.
Applies to: Employees and unpaid volunteers with direct contact with children or other covered roles.
- FBI requirements depend on residency and role; some programs impose more frequent or additional checks.
- Child Abuse History Clearance; PSP Criminal History Record Check; FBI clearance when applicable
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Human Services and 2 more
View official sources (3)
Small games of chance, bingo, and alcohol at events
Small games of chance are licensed by the county and are separate from bingo and from alcohol; holding one licence is not authority for another activity. Eligible organizations generally must have existed for a year before applying, a regular licence carries its own fee with monthly and annual reporting, and the limits are per game and per period rather than general. For alcohol the special occasion permit is filed thirty calendar days ahead on a first application, with a day limit measured inside each calendar year.
Meet the Local Option Small Games of Chance Act definition and have existed and fulfilled the organization’s purpose for at least one year before licensing. Fee: No eligibility determination fee separate from the license. An ineligible or premature organization cannot lawfully operate games.
- Deadline
- Before applying for a license.
- Fee
- $0 — No eligibility determination fee separate from the license
- Filing agency
- Pennsylvania State Police (PSP)
- Frequency
- One time
- Official form or portal
- REV-1752.
Applies to: A charitable, religious, fraternal, veterans, civic/service or other statutory eligible organization seeking a small-games-of-chance license.
- Auxiliaries generally use the parent organization’s license if listed rather than obtaining their own.
- REV-1752 (REV-1752)
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Apply to the county treasurer or home-rule designee. The regular annual license is $125 and the monthly license is $25. Fee: Annual license $125; monthly license $25. Unlicensed games are illegal gambling and can lead to seizure, criminal or administrative action.
- Deadline
- Before operating any licensed game; monthly license covers the stated one-month period.
- Fee
- $125 — Annual license $125;
- $25 — monthly license $25
- Filing agency
- County treasurer or home-rule designee (varies by county)
- Frequency
- Annual
- Official form or portal
- Eligible Organization Games of Chance Application, REV-1752.
Applies to: An eligible organization conducting authorized small games in a municipality that has adopted the local option.
- Municipality must have authorized games by local option.
- County processes and supporting documents can vary.
- Eligible Organization Games of Chance Application, REV-1752 (REV-1752)
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Authorized small games include pull-tabs, punchboards, raffles, daily drawings, weekly drawings, 50/50 drawings, race-night games and pools within statutory conditions. Fee: Included in license; game supplies and distributor costs vary. Unauthorized gambling can result in criminal enforcement and license sanctions.
- Deadline
- During every gaming event.
- Filing agency
- Pennsylvania State Police (PSP)
- Frequency
- Event triggered
- Official form or portal
- No separate universal game form.
Applies to: A licensed eligible organization.
- Bingo, casino gaming, tavern gaming and the Pennsylvania Lottery are separate systems.
- No separate universal game form
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
A prize for a single chance may not exceed $2,000; total prizes during an operating week may not exceed $35,000; ordinary raffle prizes may not exceed $15,000 in a calendar month, subject to statutory exceptions. Fee: No filing fee; prize cost is private. Exceeding limits can result in enforcement and license sanctions.
- Deadline
- Measured per chance, operating week and calendar month.
- Fee
- $0 — No filing fee; prize cost is private
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Event triggered
- Official form or portal
- No separate form.
Applies to: A licensed eligible organization conducting ordinary small games of chance.
- Special-permit raffles and carryover/100% payout drawings have specific exceptions.
- No separate form
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
Apply to the county treasurer for special permits. Most eligible organizations may receive up to 10 and award up to $150,000 total; qualifying volunteer fire, ambulance, rescue or conservation organizations that are not club licensees may receive up to 12 and award up to $250,000 total. Fee: Permit fee is administered locally under the statute/application process; no universal additional amount confirmed in the reviewed statewide form. Conducting an oversized raffle without the permit can violate prize limits and gambling law.
- Deadline
- Before selling tickets or conducting the special raffle.
- Filing agency
- County treasurer or home-rule designee (varies by county)
- Frequency
- Event triggered
- Official form or portal
- County special raffle permit.
Applies to: A licensed eligible organization conducting special-permit raffles.
- Club licensees do not receive the expanded emergency-service total.
- County procedures vary.
- County special raffle permit
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
The reviewed current official materials do not directly resolve every online, telephone, credit-card, debit-card or platform sale method. Treat remote sales and electronic payment as unresolved and obtain county/State Police guidance before use. Fee: No fee confirmed; platform/payment fees are private. Unauthorized sales can make the game unlawful and jeopardize the license.
- Deadline
- Before offering any remote or electronic ticket sale.
- Fee
- $0 — No fee confirmed; platform/payment fees are private
- Filing agency
- Pennsylvania State Police (PSP)
- Frequency
- Event triggered
- Official form or portal
- No statewide online-ticket form identified.
Applies to: A nonprofit considering remote raffle, bingo or other gaming ticket sales or electronic payment.
- Different rules may apply to raffle tickets, bingo admission, club games and special-event drawings.
- No statewide online-ticket form identified
Current statute amendment, regulation, county-treasurer instruction or PSP written guidance.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania General Assembly and 3 more
View official sources (4)
Maintain the statutory records. An eligible organization with more than $40,000 in proceeds must keep proceeds in a separate bank account. Eligible organizations generally use proceeds for public-interest purposes; club licensees have limited operating-expense rules. Fee: No separate state recordkeeping fee. Misuse or inadequate records can result in assessment, license sanctions and criminal enforcement.
- Deadline
- Continuously; preserve records for the statutory period.
- Fee
- $0 — No separate state recordkeeping fee
- Filing agency
- Pennsylvania State Police (PSP)
- Frequency
- Event triggered
- Official form or portal
- Small-games-of-chance records and reports.
Applies to: A licensed eligible organization or club licensee.
- Club licensees have special 60%/40% and lower-proceeds rules; ordinary eligible organizations generally do not use proceeds for operating expenses outside authorized purposes.
- Small-games-of-chance records and reports
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
View official sources (3)
File the annual electronic small-games-of-chance report by February 1. Fee: No filing fee stated. Failure can lead to Department and licensing enforcement.
- Deadline
- February 1 following the reporting year.
- Fee
- $0 — No filing fee stated
- Filing agency
- Pennsylvania Department of Revenue (DOR)
- Frequency
- Annual
- Official form or portal
- Club licensee annual report.
Applies to: A small-games-of-chance club licensee with proceeds of $20,000 or more for the reporting year.
- This reporting duty applies to club licensees; other eligible organizations have recordkeeping but not necessarily the same electronic report.
- Club licensee annual report
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 1 more
View official sources (2)
Official Revenue guidance lists Monte Carlo/casino/poker nights and quarter auctions as illegal forms of gambling outside separately authorized systems. Fee: No lawful small-games permit fee converts these activities into authorized games. Illegal gambling can produce criminal enforcement, seizure and organizational liability.
- Deadline
- Do not conduct the activity unless a separate statute and license affirmatively authorizes it.
- Fee
- $0 — No lawful small-games permit fee converts these activities into authorized games
- Filing agency
- Pennsylvania State Police (PSP)
- Frequency
- Event triggered
- Official form or portal
- No ordinary nonprofit casino-night form.
Applies to: Nonprofits considering Monte Carlo, casino, poker or quarter-auction fundraisers.
- Authorized casinos and other statutory gaming systems are distinct; a charitable purpose does not create an exception.
- No ordinary nonprofit casino-night form
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 1 more
View official sources (2)
Pennsylvania bingo is governed by the separate Bingo Law and local licensing, not by an ordinary small-games-of-chance license. Eligibility, license fee, prize limits and event rules must be confirmed with the county. Fee: County license fee and local process must be confirmed; no universal current operational fee was confirmed from the statewide web materials reviewed. Unlicensed bingo is illegal gambling.
- Deadline
- Before conducting bingo.
- Filing agency
- Local city, borough, or township government (varies by locality, e.g. Philadelphia, Pittsburgh)
- Frequency
- Event triggered
- Official form or portal
- County bingo license.
Applies to: An eligible association conducting bingo.
- Online ticketing, special games, prize limits and exemptions are separate from raffles and small games.
- County bingo license
The relevant county treasurer and current Bingo Law regulations/guidance.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania General Assembly and 1 more
View official sources (2)
Labor & Industry provides an official small-games-of-chance UC clearance service. The statewide page confirms the clearance process, but county application practices and timing can vary. Fee: No clearance fee stated. Missing clearance can delay or prevent license issuance.
- Deadline
- Before license issuance or renewal when requested by the county.
- Fee
- $0 — No clearance fee stated
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- Event triggered
- Official form or portal
- Small Games of Chance License Clearance.
Applies to: An organization applying for or renewing a small-games-of-chance license when the county requires UC clearance.
- Tax clearance or other local supporting documents may also be requested.
- Small Games of Chance License Clearance
The relevant county treasurer’s current application instructions.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Department of Labor & Industry and 1 more
View official sources (2)
Apply through PLCB+ for a Special Occasion Permit. First-time applicants must apply at least 30 calendar days before the event; previously approved entities at least 10 business days before. Fee: $30 per day; current fee schedule also identifies $85 per day if an investigation is required. Unlicensed alcohol sale/service can lead to Liquor Code enforcement, event shutdown and criminal or administrative consequences.
- Deadline
- First application: 30 calendar days before event; later application: 10 business days before event.
- Fee
- $30 — $30 per day;
- $85 — current fee schedule also identifies $85 per day if an investigation is required
- Filing agency
- Pennsylvania Liquor Control Board (PLCB)
- Frequency
- Event triggered
- Official form or portal
- Special Occasion Permit.
Applies to: An eligible nonprofit or other eligible entity selling alcohol at a fundraising event outside an existing licensed premises arrangement.
- Eligible entity, location, sourcing, local approvals, minors and hours rules still apply.
- Donated or raffled alcohol can create separate issues.
- Special Occasion Permit
Last verified: 2026-07-21
Official sources: Pennsylvania Liquor Control Board and 3 more
View official sources (4)
Special Occasion Permits may be used for nine consecutive or nonconsecutive days and an additional block of ten consecutive days during a calendar year. Fee: $30 per permitted day, subject to investigation fee treatment. Exceeding the authorized days can result in denial or enforcement.
- Deadline
- Measured within each calendar year.
- Fee
- $30 — $30 per permitted day, subject to investigation fee treatment
- Filing agency
- Pennsylvania Liquor Control Board (PLCB)
- Frequency
- Annual
- Official form or portal
- Special Occasion Permit.
Applies to: An eligible entity using Special Occasion Permits.
- Separate locations/events and malt-only permits may have specific conditions.
- Special Occasion Permit
Last verified: 2026-07-21
Official sources: Pennsylvania Liquor Control Board and 1 more
View official sources (2)
A liquor permit authorizes only the specified alcohol activity; it does not authorize gambling. A small-games or bingo license does not authorize alcohol sale/service. Obtain and comply with each applicable approval. Fee: Separate permit/license fees apply. An event can violate both Liquor Code and gambling law if one approval is missing.
- Deadline
- Before the combined event.
- Filing agency
- Pennsylvania State Police (PSP)
- Frequency
- Event triggered
- Official form or portal
- Special Occasion Permit plus applicable gaming license/permit.
Applies to: A nonprofit combining alcohol service and raffles, bingo or small games at an event.
- Alcohol prizes, auctions or raffles require special review; ordinary gaming proceeds and alcohol sourcing rules remain separate.
- Special Occasion Permit plus applicable gaming license/permit
Last verified: 2026-07-21
Official sources: Pennsylvania Liquor Control Board and 3 more
View official sources (4)
Lobbying and political activity
Lobbying duties can apply to a nonprofit principal, and the thresholds adjusted effective 1 January 2026: the individual economic-consideration figure, the principal expense exemption and the reporting thresholds all moved. Principal registration follows within ten days of first lobbying activity. Pennsylvania political activity is a state system and stays separate from the federal restrictions on a 501(c)(3), which this group does not restate.
A principal must register electronically within 10 days after lobbying begins or the organization loses an applicable exemption. Registration is biennial and the current fee is $300. Fee: $300 biennial registration fee. Late or missing registration can produce administrative penalties, Ethics Commission enforcement and public delinquency.
- Deadline
- Within 10 days after first lobbying activity or after an exemption ceases; renew for each biennial cycle.
- Fee
- $300 — $300 biennial registration fee
- Filing agency
- Pennsylvania Department of State, Office of Campaign Finance and Lobbying Disclosure (Lobbying Disclosure)
- Frequency
- Every two years
- Official form or portal
- Principal registration statement.
Applies to: A nonprofit that employs or retains persons to lobby Pennsylvania state officials and is not within an exemption.
- Individual, employee-hour, compensation/expense and other statutory exemptions must be tested.
- Federal 501(c)(3) lobbying limits are separate.
- Principal registration statement
Last verified: 2026-07-21
View official sources (4)
Effective January 1, 2026, the current adjusted amount is $4,000. An individual is exempt when economic consideration for lobbying from all principals represented does not exceed $4,000 in the aggregate during any reporting period. A principal is exempt when total lobbying expenses do not exceed $4,000 during any reporting period, except for the low-expense statement required by §13A05(d). A registered principal files a full quarterly expense report when total lobbying expenses exceed $4,000 for the reporting period and files the statutory statement when expenses are $4,000 or less. Fee: No fee to determine whether the threshold exemption applies; the biennial registration fee applies if registration is required. Applying an obsolete threshold can result in unregistered lobbying or an incorrect or missing quarterly filing.
- Deadline
- Apply the threshold separately for each statutory reporting period before deciding not to register or before choosing between a full quarterly expense report and the low-expense statement.
- Fee
- $0 — No fee to determine whether the threshold exemption applies; the biennial registration fee applies if registration is required
- Filing agency
- Pennsylvania Department of State, Office of Campaign Finance and Lobbying Disclosure (Lobbying Disclosure)
- Frequency
- Event triggered
- Official form or portal
- Pennsylvania Lobbying Services; Department of State Lobbying Disclosure page.
Applies to: A nonprofit assessing the individual lobbyist economic-consideration exemption, the principal lobbying-expense exemption, or the principal quarterly expense-report threshold for a reporting period beginning on or after January 1, 2026.
- Effective 2026-01-01, the individual-lobbyist and principal reference threshold is $4,000 per reporting period; a principal reports the full quarterly expense report above $4,000 and may use the low-expense statement at $4,000 or less.
- The individual economic-consideration exemption and principal expense exemption are separate.
- The employee less-than-20-hours exemption, uncompensated-individual exemption, official-capacity exemptions, and other statutory exemptions must not be merged.
- The Department may adjust the dollar thresholds again in a later year.
- Pennsylvania Lobbying Services; Department of State Lobbying Disclosure page
Last verified: 2026-07-21
View official sources (3)
Quarterly expense reports are due April 30, July 30, October 30 and January 30 and must be filed electronically. Fee: No separate report filing fee stated. Late or inaccurate reports can lead to penalties, audit findings and Ethics Commission enforcement.
- Deadline
- April 30, July 30, October 30 and January 30.
- Fee
- $0 — No separate report filing fee stated
- Filing agency
- Pennsylvania Department of State, Office of Campaign Finance and Lobbying Disclosure (Lobbying Disclosure)
- Frequency
- Quarterly
- Official form or portal
- Quarterly Expense Report.
Applies to: A registered principal and any lobbyist or lobbying firm required to report expenses not reported through a principal.
- A lobbyist or firm reporting all expenses through a principal may not file separately; unreported expenses can create a separate duty.
- Quarterly Expense Report
Last verified: 2026-07-21
View official sources (3)
File the Equity Report disclosing covered ownership interests in affiliated principals. The duty applies to lobbyists and lobbying firms, not to principals solely because they are principals. Fee: No filing fee stated. Failure can produce delinquency and enforcement under the Lobbying Disclosure Law.
- Deadline
- July 30 annually for the reporting period ending June 30.
- Fee
- $0 — No filing fee stated
- Filing agency
- Pennsylvania Department of State, Office of Campaign Finance and Lobbying Disclosure (Lobbying Disclosure)
- Frequency
- Annual
- Official form or portal
- Equity Report.
Applies to: A lobbyist or lobbying firm registered at any time during the July 1–June 30 reporting period.
- A nonprofit principal does not file merely because it is a principal; its registered outside or in-house lobbyists/firms may have the duty.
- Equity Report
Last verified: 2026-07-21
Official sources: Pennsylvania Department of State and 2 more
View official sources (3)
State political committee registration and reporting can be triggered by activity even though federal 501(c)(3) tax law separately prohibits candidate campaign intervention and limits lobbying. Applicability depends on the transaction and entity role. Fees and reporting obligations vary; no universal nonprofit registration fee confirmed. Unregistered or unreported political activity can produce state penalties and separate federal tax consequences.
- Deadline
- Before regulated spending or receipt and on the current election-calendar deadlines.
- Filing agency
- Pennsylvania Department of State, Bureau of Elections (Bureau of Elections)
- Frequency
- Event triggered
- Official form or portal
- DSEB-500 and other campaign-finance forms.
Applies to: A nonprofit making ballot-question expenditures, independent expenditures or other activity regulated by Pennsylvania election law.
- Ballot-question activity, independent expenditures, political committees and ordinary issue education are distinct.
- DSEB-500 and other campaign-finance forms
Pennsylvania Bureau of Elections written guidance for the planned activity.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania Department of State, Bureau of Elections and 2 more
View official sources (3)
Dissolution, charitable assets, and closure
Dissolution is more than a Department of State filing. Pennsylvania wants corporate approval, winding up, tax clearance, articles of dissolution, publication of the notice, and then closure of the charity, IPPC, tax, payroll, gaming, alcohol and local accounts, each on its own terms. Charitable and restricted assets are analyzed before any final distribution rather than after the vote.
Obtain the board and, when applicable, member approvals required by Chapter 59; cease ordinary operations except winding up; collect and dispose of assets, provide for liabilities and comply with charitable restrictions before filing. Fee: No separate state fee for internal approval; filing and professional costs addressed separately. Premature filing can leave liabilities, restricted assets and fiduciary duties unresolved.
- Deadline
- Before filing Articles of Dissolution.
- Fee
- $0 — No separate state fee for internal approval; filing and professional costs addressed separately
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- One time
- Official form or portal
- Plan of dissolution and corporate resolutions.
Applies to: A domestic Pennsylvania nonprofit voluntarily ending its existence.
- Approval thresholds depend on the Articles, bylaws and member structure; insolvent or court-supervised matters may differ.
- Plan of dissolution and corporate resolutions
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 2 more
View official sources (3)
Request tax clearance from the Department of Revenue and unemployment-compensation clearance from Labor & Industry using REV-181, resolve all accounts and attach the required certificates to the Department of State filing. Fee: No REV-181 application fee stated; taxes, interest and penalties vary. Unresolved liabilities delay clearance and prevent completion of the entity filing.
- Deadline
- After final liabilities and returns are resolved and before the dissolution/withdrawal filing is accepted.
- Fee
- $0 — No REV-181 application fee stated; taxes, interest and penalties vary
- Filing agency
- Pennsylvania Department of Labor & Industry (L&I)
- Frequency
- One time
- Official form or portal
- REV-181; Articles of Dissolution or Withdrawal.
Applies to: A domestic nonprofit dissolving or a foreign nonprofit withdrawing when clearance is required.
- Final sales, withholding, UC, local and charity accounts require separate returns or closure steps.
- REV-181; Articles of Dissolution or Withdrawal (REV-181)
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue / Department of Labor & Industry and 2 more
View official sources (3)
File the current nonprofit Articles of Dissolution with required attachments. Fee: $70 state filing fee. The corporation remains on the state record and obligations can continue until the filing is effective.
- Deadline
- After winding up and clearance; before treating the corporation as dissolved.
- Fee
- $70 — $70 state filing fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- One time
- Official form or portal
- Articles of Dissolution — Nonprofit, DSCB:15-5977/5979.
Applies to: A domestic nonprofit that has completed winding up and obtained required clearances.
- Administrative dissolution is a different process.
- Filing does not itself resolve charitable trusts, local accounts or unknown claims.
- Articles of Dissolution — Nonprofit, DSCB:15-5977/5979 (DSCB:15)
Last verified: 2026-07-21
View official sources (3)
Publish the dissolution notice once in a legal journal and once in a newspaper of general circulation, or use the alternatives stated in the current instructions. Retain proofs with corporate records; do not submit them with the Articles. Fee: Private publication costs vary and are not included in the $70 state fee. Failure can impair the statutory notice/claims process and create later proof problems.
- Deadline
- After authorization and in connection with dissolution as instructed.
- Fee
- $70 — Private publication costs vary and are not included in the $70 state fee
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- No state proof form.
Applies to: A dissolving Pennsylvania nonprofit using the statutory notice process.
- Known and unknown claim notices under Chapter 59 are separate from general publication and may require direct notice.
- No state proof form
Last verified: 2026-07-21
View official sources (2)
The board must apply to the appropriate court under §§5547 and 5976 and identify the proposed disposition of committed charitable property. The court process is separate from filing Articles of Dissolution. Fee: Court filing, notice and professional fees vary. Unauthorized distribution can be set aside and can expose fiduciaries and recipients to liability.
- Deadline
- Before transferring or distributing the committed assets and before final dissolution is completed.
- Filing agency
- Pennsylvania courts (including Orphans’ Court jurisdiction and the Supreme Court of Pennsylvania) (Courts)
- Frequency
- One time
- Official form or portal
- Court petition under 15 Pa.C.S. §§5547(b) and 5976(b).
Applies to: A dissolving nonprofit holding assets committed to charitable purposes.
- Unrestricted assets, assets subject to donor restrictions, endowments, charitable trusts and government-grant property may require different analysis.
- Court petition under 15 Pa.C.S. §§5547(b) and 5976(b)
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 2 more
View official sources (3)
Pennsylvania law protects charitable trusts and restricted assets, but the exact notice, party, petition and cy-près procedure depends on the asset and county court practice. Current Department of State dissolution instructions do not provide a complete checklist. Fee: Court and professional fees vary. Improper diversion can lead to injunction, surcharge, restoration of assets and personal fiduciary exposure.
- Deadline
- Before any transfer, modification or release of a restriction.
- Filing agency
- Pennsylvania courts (including Orphans’ Court jurisdiction and the Supreme Court of Pennsylvania) (Courts)
- Frequency
- Event triggered
- Official form or portal
- Orphans’ Court petition / cy-près proceeding.
Applies to: A nonprofit dissolving with restricted gifts, endowments, charitable trusts or impracticable restrictions.
- A general charitable-purpose clause is not identical to a donor-restricted fund; federal dissolution language does not replace state trust analysis.
- Orphans’ Court petition / cy-près proceeding
The relevant Orphans’ Court rules and Pennsylvania Office of Attorney General charitable-trust guidance.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Pennsylvania General Assembly and 3 more
View official sources (4)
Submit final BCO-10/BCO-2 or Bureau-directed charity filing, resolve any IPPC status, file final tax/payroll/UC returns, surrender permits and close local accounts. Articles of Dissolution do not automatically close every regulatory account. Fee: Final fees, taxes and permit charges vary. Open accounts can continue generating returns, fees, delinquency notices and liability after corporate dissolution.
- Deadline
- By each account’s final-return, nonrenewal or surrender deadline; formulas vary.
- Filing agency
- Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO)
- Frequency
- Event triggered
- Official form or portal
- BCO-2; final tax/UC returns; permit surrender forms; local closures.
Applies to: A nonprofit that has ceased operations or dissolved.
- A charity with assets or ongoing solicitation cannot use BCO-2 merely to avoid renewal; foreign withdrawal and domestic dissolution use different corporate forms.
- BCO-2; final tax/UC returns; permit surrender forms; local closures (BCO-2)
Each issuing agency’s current final-return or surrender instructions.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (7)
Official Sources
95 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Pennsylvania Department of State | 2025 Lobbying Disclosure Annual Report | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/resources/voting-and-elections/lobbying-disclosure/reports/2025-lobbying-annual-report.pdf | |
| Pennsylvania Department of Revenue | 2026–27 Tax Expenditure Analysis | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/news-and-statistics/reportsstats/tax-expenditures/2026-27_tax_expenditures.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Annual Report, DSCB:15-146 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/resources/business/forms/15-146%20annual%20report%20final%2012.4.2024%20with%20watermark.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Annual Reports | https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports | |
| Pennsylvania Department of Revenue / Department of Labor & Industry | Application for Tax Clearance Certificate, REV-181 | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/otherforms/documents/rev-181.pdf | |
| Pennsylvania Department of Revenue | Apply for Non-Profit Sales Tax Exemption | https://www.pa.gov/services/revenue/apply-for-non--profit-sales-tax-exemption | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Articles of Dissolution — Nonprofit, DSCB:15-5977/5979 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/business/forms/offsite-forms/15-5977_5979-Articles-of-Dissolution-Nonprofit.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Articles of Incorporation — Nonprofit, DSCB:15-5306/7102 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/business/forms/offsite-forms/15-5306_7102-Art-of-Inc-Dom-Nonprofit.pdf | |
| Pennsylvania General Assembly | Bingo Law, Act 67 of 1981 | https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/1981/0/0067..HTM | |
| City of Philadelphia, Department of Revenue / Department of Licenses and Inspections | Business and Nonprofit Activity in Philadelphia | https://www.phila.gov/services/business-self-employment/ | |
| Pennsylvania Business One-Stop Shop | Business Licensing and Permits | https://hub.business.pa.gov/Home/HelpCenter | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Business Reports — Annual and Historic Decennial Reports | https://www.pa.gov/agencies/dos/resources/business-resources/reports1 | |
| Pennsylvania Department of State, Bureau of Elections | Campaign Finance | https://www.pa.gov/agencies/dos/programs/voting-and-elections/campaign-finance | |
| Pennsylvania Department of State, Bureau of Elections | Campaign Finance Forms and Reports | https://www.pa.gov/agencies/dos/resources/voting-and-elections-resources/campaign-finance-forms-and-reports | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Charitable Organization Registration Statement, BCO-10 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Registration-Statement-BCO-10.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Charitable Organizations | https://www.pa.gov/agencies/dos/programs/charities/information-for-charities/-charitable-organizations | |
| Pennsylvania Department of State (hosting NASCO guidance) | Charleston Principles / Guidelines on Charitable Solicitations Using the Internet | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Principles-Guidelines-CS-Internet.pdf | |
| Pennsylvania Department of Human Services | Child Abuse Clearances | https://www.pa.gov/agencies/dhs/resources/keep-kids-safe/child-abuse-clearances | |
| Pennsylvania Department of Revenue | Club Licensees and Eligible Organizations | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/small-games-of-chance/club-licensees-and-eligible-organizations | |
| Pennsylvania Department of Labor & Industry | Collateral Deposits for Reimbursable Employers | https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/collateral-deposits | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Commercial Registered Office Providers | https://www.pa.gov/agencies/dos/programs/business/information-services/commercial-registered-office-providers | |
| Pennsylvania Liquor Control Board | Conducting Special Events Where Alcoholic Beverages Will Be Served | https://www.pa.gov/content/dam/copapwp-pagov/en/lcb/documents/legal/documents/legal_faqs_conducting_special_events_where_alcohol_is_served.pdf | |
| Pennsylvania Department of Revenue | Corporate Net Income Tax | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/corporation-taxes/corporate-net-income-tax | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Docketing Statement — New Entity, DSCB:15-134A | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/resources/business/forms/15-134A%20Docketing%20statement%20creation.pdf | |
| Pennsylvania Department of Human Services, Office of Child Development and Early Learning | Early Learning Provider Requirements | https://www.pa.gov/agencies/dhs/resources/for-providers/child-care-for-providers/early-learning-provider-requirements | |
| Pennsylvania Department of Labor & Industry | Election of Reimbursement, UC-1692 | https://www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/uc-forms/uc-1692.pdf | |
| Pennsylvania Department of Revenue | Eligible Organization Games of Chance Application, REV-1752 | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sgoc/documents/rev-1752.pdf | |
| Pennsylvania Department of Labor & Industry | Employee or Independent Contractor | https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/employee-or-independent-contractor | |
| Pennsylvania Department of Revenue | Employer Withholding | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding | |
| Pennsylvania Department of Labor & Industry | Employer’s Handbook, UCP-36 | https://www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/ucp-forms/ucp-36.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Excluded or Exempt Charity Organizations | https://www.pa.gov/agencies/dos/programs/charities/information-for-charities/excluded-or-exempt-charity-organizations | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Expedited Services | https://www.pa.gov/agencies/dos/programs/business/information-services/expedited-services | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Fees and Payments | https://www.pa.gov/agencies/dos/programs/business/fees-and-payments | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Fictitious Names | https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/fictitious-names | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Financial Statement Waiver Requests Requirements | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Requesting-Audit-Review-or-Compiled-waiver-for-website.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Foreign Associations | https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/foreign-associations | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Foreign Registration Statement, DSCB:15-412 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/business/forms/offsite-forms/15-412-Foreign-Registration-Statement.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Frequently Asked Questions | https://www.pa.gov/agencies/dos/resources/business-resources/frequently-asked-questions | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Fundraising Counsel Registration Statement, BCO-150 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Registration-Statement-BCO-150.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Fundraising Counsel Written Contract Instructions | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Written-Contract-PFC.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Good Standing or Subsistence Certificates | https://www.pa.gov/agencies/dos/programs/business/information-services/good-standing-or-subsistence-certificates | |
| Pennsylvania Department of State / PA Business One-Stop | How to Amend or Close an Existing Business | https://www.pa.gov/agencies/dos/resources/business-resources/help-guides | |
| Pennsylvania Liquor Control Board | How to Apply for a Special Occasion Permit | https://www.pa.gov/content/dam/copapwp-pagov/en/lcb/documents/licensing/resources-for-licensees/documents/special_occasion_permit_application_instructions.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Important Information for a Professional Fundraising Counsel | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Important-Information-for-a-PC.pdf | |
| Pennsylvania General Assembly | Institutions of Purely Public Charity Act, Act 55 of 1997 | https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/1997/0/0055..HTM | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Institutions of Purely Public Charity Registration Statement | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/purely-public-form.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Instructions for Charitable Organization Registration Statement, BCO-10 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-10-instructions-REV-2024.pdf | |
| Pennsylvania Department of State, Office of Campaign Finance and Lobbying Disclosure | Lobbying Disclosure | https://www.pa.gov/agencies/dos/programs/voting-and-elections/lobbying-disclosure | |
| Pennsylvania Department of State | Lobbying Disclosure Equity Reports | https://www.pa.gov/agencies/dos/programs/voting-and-elections/lobbying-disclosure/lobbying-disclosure-equity-reports | |
| Pennsylvania Department of Community and Economic Development | Local Earned Income Tax and Local Services Tax Employer Guidance | https://dced.pa.gov/local-government/local-income-tax-information/ | |
| Pennsylvania General Assembly | Local Option Small Games of Chance Act, Act 156 of 1988 | https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/1988/0/0156..HTM | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Non-Renewal Form, BCO-2 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-2-nonrerewal.pdf | |
| Pennsylvania Department of Community and Economic Development / Department of Revenue | Nonprofit Organizations — PA Business One-Stop Hub | https://hub.business.pa.gov/Home/HelpCenterDetail/NonProfitOrganizations | |
| Pennsylvania General Assembly | Pennsylvania Constitution, Article VIII, Section 2 | https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/00/00.008..HTM | |
| Pennsylvania Department of Revenue | Pennsylvania Exemption Certificate, REV-1220 | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-1220.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Pennsylvania Nonprofit Corporations | https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/pennsylvania-nonprofit-corporations | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Pennsylvania Public Disclosure Form, BCO-23 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/bco23.pdf | |
| Pennsylvania Department of Revenue | Pennsylvania Retailer’s Information Guide, REV-717 | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf | |
| Pennsylvania Department of Labor & Industry / Pennsylvania General Assembly | Pennsylvania Unemployment Compensation Law | https://www.pa.gov/content/dam/copapwp-pagov/en/dli/documents/uc/uc-law/uc-law.pdf | |
| Pennsylvania Liquor Control Board | PLCB License and Permit Fees — November 2025 | https://www.pa.gov/content/dam/copapwp-pagov/en/lcb/documents/licensing/resources-for-licensees/documents/plcb_licensing_and_permit_fees_nov_2025.pdf | |
| Pennsylvania Department of State, Bureau of Elections | Political Committee Registration Statement, DSEB-500 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/resources/voting-and-elections/campaign-finance/dseb_500.pdf | |
| Supreme Court of Pennsylvania | Pottstown Hospital, LLC v. Montgomery County Board of Assessment Appeals, J-48-2024 | https://www.pacourts.us/assets/opinions/Supreme/out/J-48-2024mo%20-%20106387571313054729.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Professional Solicitor Bond, BCO-160 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-160-Bond.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Professional Solicitor Campaign/Event Financial Report, BCO-165 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-165-REVISED.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Professional Solicitor Registration Statement, BCO-155 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Registration-Statement-BCO-155.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Professional Solicitor Solicitation Notice Addendum, BCO-170A | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Solicitation-Notice-Addendum-BCO-170A.pdf | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Professional Solicitor Solicitation Notice, BCO-170 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/bco-170.pdf | |
| City of Philadelphia, Office of Property Assessment | Property Tax Exemption for Nonprofits | https://www.phila.gov/services/property-lots-housing/property-taxes/get-a-property-tax-exemption/nonprofit-organizations/ | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Purely Public Charities | https://www.pa.gov/agencies/dos/programs/charities/information-for-charities/purely-public-charities | |
| City of Pittsburgh, Department of Finance | Register a New Business | https://www.pittsburghpa.gov/Business-Development/Business-Registration | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Registration Forms | https://www.pa.gov/agencies/dos/resources/business-resources/forms-and-documents1 | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Registration Forms and Documents | https://www.pa.gov/agencies/dos/resources/charities-resources/registration-forms-and-documents | |
| Pennsylvania Department of Labor & Industry | Reimbursable Employers | https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/reimbursable-employers | |
| Pennsylvania State Police | Request a Criminal History Record Check | https://www.pa.gov/services/psp/request-a-criminal-history-record-check | |
| Pennsylvania Department of Labor & Industry | Request a Small Games of Chance License Clearance | https://www.pa.gov/services/dli/request-a-small-games-of-chance-license-clearance-from-the-offic | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Reservation/Transfer of Reservation of Name, DSCB:15-208 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/business/forms/offsite-forms/15-208-Reservation_Transfer-of-Reservation.pdf | |
| Pennsylvania Department of Agriculture | Retail Food Facilities and Food Safety | https://www.pa.gov/agencies/pda/food-safety/retail-food | |
| Pennsylvania Department of Revenue | Sales Tax Exemption Application, REV-72 | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-72.pdf | |
| Pennsylvania Department of Revenue | Sales, Use and Hotel Occupancy Tax | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax | |
| Pennsylvania State Ethics Commission | Section 13A10 — Registration Fees | https://www.pa.gov/agencies/ethics/laws-acts-and-regulations/the-lobbying-disclosure-law/s-13a10--registration-fees--fund-established--system--regulation | |
| Pennsylvania State Police, Bureau of Liquor Control Enforcement | Small Games of Chance | https://www.pa.gov/agencies/psp/contact-psp/bureau-and-office-directory/liquor-control-enforcement/small-games-of-chance | |
| Pennsylvania Department of Revenue | Small Games of Chance | https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/small-games-of-chance | |
| Pennsylvania Department of Revenue | Small Games of Chance Overview, REV-1750 | https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sgoc/documents/rev-1750.pdf | |
| Pennsylvania General Assembly | Solicitation of Funds for Charitable Purposes Act, Act 202 of 1990 | https://www.legis.state.pa.us/cfdocs/Legis/LI/uconsCheck.cfm?act=0202.&sessInd=0&smthLwInd=0&txtType=HTM&yr=1990 | |
| Pennsylvania Liquor Control Board | Special Occasion Permits | https://www.pa.gov/agencies/lcb/licensing/resources-for-licensees/special-occasion-permits | |
| Pennsylvania General Assembly | Tax Reform Code of 1971 — Article IV, Corporate Net Income Tax | https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/1971/0/0002..HTM | |
| Pennsylvania General Assembly | Title 15, Chapter 1 — General Provisions | https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/15/00.001..HTM | |
| Pennsylvania General Assembly | Title 15, Chapter 53 — Incorporation | https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/15/00.053..HTM | |
| Pennsylvania General Assembly | Title 15, Chapter 55 — Corporate Powers, Duties and Safeguards | https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/15/00.055..HTM | |
| Pennsylvania General Assembly | Title 15, Chapter 57 — Officers, Directors and Members | https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/15/00.057..HTM | |
| Pennsylvania General Assembly | Title 15, Chapter 59 — Fundamental Changes | https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/15/00.059..HTM | |
| Pennsylvania General Assembly | Title 65, Chapter 13A — Lobbying Disclosure | https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/65/00.013A.HTM | |
| Pennsylvania Department of Labor & Industry | Unemployment Compensation Tax Rates | https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/contribution-rates | |
| Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Withdrawal of Foreign Registration, DSCB:15-415/417 | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/business/forms/offsite-forms/15-415_417-Withdrawal-Foreign-Registration.pdf | |
| Pennsylvania Department of Labor & Industry, Bureau of Workers’ Compensation | Workers’ Compensation Compliance | https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/workers-compensation/for-employers/compliance |
Recent Pennsylvania Compliance Updates
Pennsylvania charitable-solicitation registration (BCO-10) and the Institutions of Purely Public Charity (IPPC) annual statement are two different compliance systems that happen to be administered by the same Bureau. This explainer walks through what each one covers, when BCO-10 satisfies the IPPC duty, and when an organization can owe IPPC even after a solicitation exemption.
Pennsylvania's corporate annual report is a genuinely new filing: it began in 2025, is due every June 30 for no fee, and replaced the former decennial-report system. This explainer covers who must file, when the first report is due, what changed, and what happens once enforcement begins with reports due in 2027.
This overview explains the principal formation, charity-registration, tax, gaming, lobbying, and dissolution systems documented in the Pennsylvania nonprofit compliance guide — 125 structured facts drawn from official Commonwealth sources, with 104 source-verified and 21 still under verification.
Forming a Pennsylvania nonprofit corporation takes two state filings and one private step: Articles of Incorporation with a New Entity Docketing Statement, then newspaper publication in the registered-office county. This explainer walks through each step, what it costs, and why publication should never be confused with the corporate annual report.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Pennsylvania and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.