This guide organizes 125 Pennsylvania nonprofit compliance facts supported by 95 official sources. 21 entries are currently marked Verification in Progress.
125 facts · 104 source verified · 21 in progress · 95 official sources
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| Entity type | Required | $0 — No filing fee is attached to choosing the form; the Articles filing fee is addressed separately | Choose the entity form before formation. | SOURCE VERIFIED |
| Formation filing | Required | $125 — $125 state filing fee | Before acting as a Pennsylvania nonprofit corporation. | SOURCE VERIFIED |
| Initial report | Unknown | — | No separate deadline confirmed. | In progress |
| Minimum directors | Required | $0 — No state filing fee for internal election or appointment | From organization of the corporation and continuously while board-governed. | SOURCE VERIFIED |
| Mandatory officers | Required | $0 — No state appointment fee | At organizational action and continuously thereafter. | SOURCE VERIFIED |
| Officer-role restrictions | Not required | $0 — No state fee | At appointment and whenever offices are combined. | SOURCE VERIFIED |
| Registered agent | Required | $5 — State change-of-registered-office fee: $5 | At formation or foreign registration and continuously thereafter. | SOURCE VERIFIED |
| Periodic report | Required | $0 — No filing fee for nonprofit corporations | June 30 each year. | SOURCE VERIFIED |
| Charitable registration | Required | — | See full requirement | SOURCE VERIFIED |
| Corporate income-tax exemption | Conditional | — | Before deciding that no RCT-101 is required and whenever exemption status changes. | SOURCE VERIFIED |
| Sales-tax purchasing treatment | Conditional | $0 — No application fee stated | Before making purchases as tax-exempt. | SOURCE VERIFIED |
| Taxable nonprofit sales | Conditional | $0 — No application fee stated; tax, interest and penalties may apply | See full requirement | SOURCE VERIFIED |
| Property-tax exemption | Conditional | — | Local filing or appeal deadline varies by county and assessment cycle. | In progress |
| Workers' compensation | Required | — | Coverage must be in place when covered employment begins. | SOURCE VERIFIED |
| Unemployment or reemployment tax | Conditional | $0 — No registration fee stated; contributions or reimbursements vary | When the organization first pays workers and whenever workforce facts change. | In progress |
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.
Applies to: An organization choosing to incorporate as a domestic Pennsylvania nonprofit corporation.
Last verified: 2026-07-21
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.
Applies to: A new domestic Pennsylvania nonprofit corporation.
Last verified: 2026-07-21
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.
Applies to: A board-governed Pennsylvania nonprofit corporation.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
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.
Applies to: Pennsylvania nonprofit corporations.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
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.
Applies to: Pennsylvania nonprofit corporations organizing their officer structure.
Last verified: 2026-07-21
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.
Applies to: Domestic nonprofit corporations and registered foreign nonprofit corporations.
Last verified: 2026-07-21
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.
Applies to: Every domestic Pennsylvania nonprofit corporation and registered foreign nonprofit corporation that existed before the current calendar year.
Last verified: 2026-07-21
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.
Applies to: A charitable organization soliciting contributions from Pennsylvania residents unless excluded or exempt.
Last verified: 2026-07-21
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.
Applies to: A registered charitable organization that continues to solicit and is not filing BCO-2 nonrenewal.
Last verified: 2026-07-21
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.
Applies to: A corporation that is exempt under IRC §501 or would qualify as a nonprofit organization under the statutory exclusion.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 3 more
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.
Applies to: An institution seeking exemption for qualifying purchases in Pennsylvania.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 3 more
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.
Applies to: An exempt nonprofit selling taxable property or services outside a specific exemption.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
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.
Applies to: Nonprofits beginning ordinary operations in Pennsylvania.
Last verified: 2026-07-21
Official sources: Pennsylvania Business One-Stop Shop and 2 more
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.
Applies to: A Pennsylvania employer with at least one covered employee.
Last verified: 2026-07-21
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.
Applies to: A person or entity forming a domestic nonprofit corporation.
Last verified: 2026-07-21
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.
Applies to: A domestic Pennsylvania nonprofit corporation.
Last verified: 2026-07-21
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.
Applies to: Every domestic nonprofit corporation; applicants seeking temporary name protection.
Last verified: 2026-07-21
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.
Applies to: A Pennsylvania nonprofit intending to apply for or maintain federal 501(c)(3) recognition.
Last verified: 2026-07-21
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.
Applies to: A newly formed domestic Pennsylvania nonprofit corporation.
Last verified: 2026-07-21
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.
Applies to: A domestic nonprofit subject to formation advertising.
Last verified: 2026-07-21
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.
Applies to: A nonprofit using a public-facing business name that differs from its registered legal name.
Last verified: 2026-07-21
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.
Applies to: A domestic nonprofit needing evidence of status or copies of filed records.
Last verified: 2026-07-21
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.
Applies to: A newly formed nonprofit that will make taxable sales, hire workers, withhold taxes or seek state tax exemption.
Last verified: 2026-07-21
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.
Applies to: A filer requesting faster Department of State processing for an eligible filing.
Last verified: 2026-07-21
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.
Applies to: Directors of an ordinary Pennsylvania nonprofit corporation.
Last verified: 2026-07-21
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.
Applies to: Pennsylvania nonprofit corporations.
Last verified: 2026-07-21
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.
Applies to: Pennsylvania nonprofit corporations.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
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.
Applies to: A newly formed Pennsylvania nonprofit corporation.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
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.
Applies to: Boards, committees and members using electronic participation or action without a meeting.
Last verified: 2026-07-21
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.
Applies to: Boards, committees and members voting on corporate action.
Last verified: 2026-07-21
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.
Applies to: Pennsylvania nonprofits with statutory members and boards subject to notice provisions.
Last verified: 2026-07-21
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.
Applies to: Pennsylvania nonprofit corporations.
Last verified: 2026-07-21
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.
Applies to: Pennsylvania nonprofit corporations with members and nonprofit corporations without members.
Last verified: 2026-07-21
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.
Applies to: Directors and officers of Pennsylvania nonprofit corporations.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
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.
Applies to: A nonprofit considering a transaction involving a director, officer or related interest.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 1 more
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.
Applies to: A nonprofit compensating insiders, considering advances/loans or indemnifying directors and officers.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 3 more
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.
Applies to: A domestic or foreign nonprofit first formed or registered in Pennsylvania during the current calendar year.
Last verified: 2026-07-21
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.
Applies to: Domestic and foreign nonprofit corporations subject to §146.
Last verified: 2026-07-21
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.
Applies to: Nonprofit corporations subject to Pennsylvania annual reports during and after the rollout period.
Last verified: 2026-07-21
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.
Applies to: Domestic Pennsylvania nonprofit corporations and registered foreign nonprofit corporations.
Last verified: 2026-07-21
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.
Applies to: A nonprofit that discovers inaccurate annual-report information or changes reported data during the reporting year.
Last verified: 2026-07-21
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.
Applies to: A nonprofit changing its name, purpose, membership provisions or other charter terms.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 3 more
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.
Applies to: A nonprofit considering a fundamental restructuring or disposition.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 3 more
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.
Applies to: A nonprofit that fails annual reports or otherwise becomes subject to administrative action.
Last verified: 2026-07-21
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.
Applies to: A nonprofit corporation formed in another jurisdiction that will conduct activities constituting doing business in Pennsylvania.
Last verified: 2026-07-21
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.
Applies to: A foreign nonprofit corporation registering to do business in Pennsylvania.
Last verified: 2026-07-21
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.
Applies to: A foreign nonprofit filing the ordinary Foreign Registration Statement.
Last verified: 2026-07-21
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.
Applies to: A registered foreign nonprofit ending its Pennsylvania registration.
Last verified: 2026-07-21
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.
Applies to: A charity with no more than $25,000 in gross contributions during the fiscal year.
Last verified: 2026-07-21
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.
Applies to: Organizations potentially within a statutory exclusion or exemption.
Last verified: 2026-07-21
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.
Applies to: A registered charity that will not renew because it has ceased solicitation, dissolved or fits a listed nonrenewal basis.
Last verified: 2026-07-21
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.
Applies to: A charity filing BCO-10 after its due date.
Last verified: 2026-07-21
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.
Applies to: Initial and renewing BCO-10 filers.
Last verified: 2026-07-21
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.
Applies to: A registered charity with gross annual contributions greater than $25,000 and less than $100,000, unless another category applies.
Last verified: 2026-07-21
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.
Applies to: A registered charity with gross annual contributions at least $100,000 but less than $250,000.
Last verified: 2026-07-21
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.
Applies to: A registered charity with gross annual contributions at least $250,000 but less than $750,000.
Last verified: 2026-07-21
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.
Applies to: A registered charity with gross annual contributions at least $750,000.
Last verified: 2026-07-21
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.
Applies to: Charities calculating BCO-10 fees and financial-statement tiers.
Last verified: 2026-07-21
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.
Applies to: A charity unable to provide the otherwise required review or audit.
Last verified: 2026-07-21
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.
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.
Last verified: 2026-07-21
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.
Applies to: An institution of purely public charity that files BCO-10 annually.
Last verified: 2026-07-21
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.
Applies to: A Pennsylvania organization exempt or excluded from charitable-solicitation registration but claiming sales- or property-tax exemption.
Last verified: 2026-07-21
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.
Applies to: An organization otherwise subject to the annual IPPC filing.
Last verified: 2026-07-21
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.
Applies to: Organizations seeking Pennsylvania sales-tax or real-property-tax exemption.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 5 more
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.
Applies to: An organization claiming status as an institution of purely public charity for Pennsylvania tax purposes.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 2 more
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.
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.
Last verified: 2026-07-21
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.
Applies to: A registered professional fundraising counsel and the charitable organization entering a covered contract.
Last verified: 2026-07-21
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.
Applies to: A person or firm that directly solicits contributions or receives/control contributions as a professional solicitor under Pennsylvania law.
Last verified: 2026-07-21
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.
Applies to: A professional solicitor and charity entering a Pennsylvania solicitation campaign or event.
Last verified: 2026-07-21
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.
Applies to: A professional solicitor adding a campaign or event under an existing filed contract.
Last verified: 2026-07-21
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.
Applies to: A professional solicitor completing a campaign or event for a charity.
Last verified: 2026-07-21
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.
Applies to: An approved exempt organization purchasing qualifying property or services for its exempt use.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
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.
Applies to: A purely public charity claiming real-property exemption.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 2 more
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.
Applies to: A nonprofit with employees, taxable sales, withholding, corporation-tax accounts or other Revenue-administered liabilities.
Last verified: 2026-07-21
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.
Applies to: A nonprofit operating, employing workers, owning property or holding events in Philadelphia, Pittsburgh or another municipality.
Last verified: 2026-07-21
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.
Applies to: Pennsylvania employers paying wages for services performed in Pennsylvania, including nonprofit employers.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 1 more
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.
Applies to: Employers with Pennsylvania worksites or employees subject to local EIT or LST.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Community and Economic Development and 2 more
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.
Applies to: An eligible 501(c)(3) employer that prefers to reimburse benefits instead of paying regular contributions.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Labor & Industry and 2 more
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.
Applies to: A 501(c)(3) employer electing reimbursable UC financing and subject to collateral rules.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Labor & Industry and 2 more
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.
Applies to: A nonprofit with a Pennsylvania UC account.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Labor & Industry and 2 more
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.
Applies to: Pennsylvania employers, including nonprofits.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Labor & Industry and 1 more
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.
Applies to: Employees and unpaid volunteers with direct contact with children or other covered roles.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Human Services and 2 more
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.
Applies to: A charitable, religious, fraternal, veterans, civic/service or other statutory eligible organization seeking a small-games-of-chance license.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
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.
Applies to: An eligible organization conducting authorized small games in a municipality that has adopted the local option.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
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.
Applies to: A licensed eligible organization.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
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.
Applies to: A licensed eligible organization conducting ordinary small games of chance.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
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.
Applies to: A licensed eligible organization conducting special-permit raffles.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
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.
Applies to: A licensed eligible organization or club licensee.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 2 more
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.
Applies to: A small-games-of-chance club licensee with proceeds of $20,000 or more for the reporting year.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 1 more
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.
Applies to: Nonprofits considering Monte Carlo, casino, poker or quarter-auction fundraisers.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue and 1 more
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.
Applies to: An eligible nonprofit or other eligible entity selling alcohol at a fundraising event outside an existing licensed premises arrangement.
Last verified: 2026-07-21
Official sources: Pennsylvania Liquor Control Board and 3 more
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.
Applies to: An eligible entity using Special Occasion Permits.
Last verified: 2026-07-21
Official sources: Pennsylvania Liquor Control Board and 1 more
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.
Applies to: A nonprofit combining alcohol service and raffles, bingo or small games at an event.
Last verified: 2026-07-21
Official sources: Pennsylvania Liquor Control Board and 3 more
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.
Applies to: A nonprofit operating a retail food facility, kitchen, mobile unit or temporary food event.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Agriculture and 1 more
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.
Applies to: A nonprofit caring for unrelated children in a child-care center, group child-care home or family child-care home.
Last verified: 2026-07-21
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.
Applies to: A nonprofit that employs or retains persons to lobby Pennsylvania state officials and is not within an exemption.
Last verified: 2026-07-21
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.
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.
Last verified: 2026-07-21
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.
Applies to: A registered principal and any lobbyist or lobbying firm required to report expenses not reported through a principal.
Last verified: 2026-07-21
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.
Applies to: A lobbyist or lobbying firm registered at any time during the July 1–June 30 reporting period.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of State and 2 more
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.
Applies to: A domestic Pennsylvania nonprofit voluntarily ending its existence.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 2 more
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.
Applies to: A domestic nonprofit dissolving or a foreign nonprofit withdrawing when clearance is required.
Last verified: 2026-07-21
Official sources: Pennsylvania Department of Revenue / Department of Labor & Industry and 2 more
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.
Applies to: A domestic nonprofit that has completed winding up and obtained required clearances.
Last verified: 2026-07-21
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.
Applies to: A dissolving Pennsylvania nonprofit using the statutory notice process.
Last verified: 2026-07-21
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.
Applies to: A dissolving nonprofit holding assets committed to charitable purposes.
Last verified: 2026-07-21
Official sources: Pennsylvania General Assembly and 2 more
These entries are based on cited official materials and are published for transparency while verification continues. One or more details may still change. Review the linked agency sources before relying on an entry for a filing decision.
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.
Applies to: Newly formed Pennsylvania nonprofit corporations.
Pennsylvania Department of State annual-report or formation FAQ.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
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.
Applies to: A nonprofit owning Pennsylvania real property and seeking a purely-public-charity exemption.
The relevant county assessment office and local appeal rules.
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
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.
Applies to: A nonprofit paying workers in Pennsylvania.
Pennsylvania Labor & Industry account determination or current nonprofit UC FAQ.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
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.
Applies to: Ordinary Pennsylvania nonprofit corporations outside a special regulated program.
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
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.
Applies to: An out-of-state nonprofit with contacts, fundraising, meetings, property, employees or programs in Pennsylvania.
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.
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.
Applies to: Pennsylvania and out-of-state charities using websites, email, social media, crowdfunding or fundraising platforms accessible in Pennsylvania.
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
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.
Applies to: Registered charities relying on an automatic federal/Pennsylvania extension.
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.
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.
Applies to: Organizations filing an initial or renewal 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.
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.
Applies to: A business advertising that a purchase or commercial transaction will benefit a charity.
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.
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.
Applies to: A federally exempt nonprofit with unrelated business taxable income or other potentially taxable Pennsylvania activity.
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
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.
Applies to: An organization holding a Pennsylvania sales-tax exemption number.
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
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.
Applies to: A nonprofit conducting bazaars, auctions, merchandise sales, admissions or other fundraising transactions.
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
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.
Applies to: An exempt nonprofit paying for Pennsylvania lodging or operating lodging.
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
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.
Applies to: Nonprofits using unpaid volunteers, stipends or contractors.
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
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.
Applies to: A nonprofit considering remote raffle, bingo or other gaming ticket sales or electronic payment.
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
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.
Applies to: An eligible association conducting bingo.
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
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.
Applies to: An organization applying for or renewing a small-games-of-chance license when the county requires UC 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
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.
Applies to: A nonprofit opening a facility or holding a public event.
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
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.
Applies to: A nonprofit making ballot-question expenditures, independent expenditures or other activity regulated by Pennsylvania election law.
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
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.
Applies to: A nonprofit dissolving with restricted gifts, endowments, charitable trusts or impracticable restrictions.
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
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.
Applies to: A nonprofit that has ceased operations or dissolved.
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.
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 |
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.
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.