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.
A Pennsylvania nonprofit corporation files the Annual Report, DSCB:15-146, with the Department of State's Bureau of Corporations and Charitable Organizations by June 30 each year, at no filing fee. The requirement is new: annual reports began in calendar year 2025, replacing the decennial-report system that Pennsylvania nonprofit corporations previously used. The first report a newly formed or newly registered corporation owes is due the following calendar year, not the year it was formed.
Both domestic Pennsylvania nonprofit corporations and foreign nonprofit corporations registered to do business in Pennsylvania share the same June 30 annual-report deadline. The report updates the corporation's current registered office, principal office, and governor/director and officer information on file with the Department.
The annual report is due by June 30 of the applicable year, using a January 1 through June 30 filing window. There is no filing fee for a nonprofit corporation's annual report — a rare no-fee recurring filing, so it is worth double-checking that a fee prompt at filing time is not being confused with a different Bureau filing.
No annual report is due in the same calendar year a corporation is formed or a foreign corporation registers. The first report is due by June 30 of the following calendar year — a corporation formed partway through 2026, for example, owes its first annual report by June 30, 2027, not by June 30, 2026.
Act 122 of 2022 repealed Pennsylvania's long-standing decennial report — a filing nonprofit corporations previously made only once every ten years — and replaced it with the current annual-report system beginning in calendar year 2025. Any compliance checklist, calendar, or professional guidance still referencing the decennial-report schedule is describing a system Pennsylvania no longer uses, and relying on it can cause a nonprofit to miss its actual annual due date.
The Department of State built a deliberate transition period into the new system: for reports due before 2027, a missed filing does not by itself trigger administrative dissolution, cancellation, or termination. Beginning with annual reports due in 2027 and every year after, a missed report can lead to that administrative action — but only six months after the missed due date, not immediately at the deadline.
Exclusive name protection is a related but separate consequence: the corporation loses its exclusive claim to its corporate name only when the Department actually files the administrative dissolution, cancellation, or termination for that missed report — not automatically the moment the June 30 deadline passes, and not automatically at the six-month mark before the Department has taken that filing action.
The corporate annual report is easy to confuse with several other Pennsylvania filings that happen to touch the same Bureau, but it replaces none of them. It is separate from BCO-10 charitable-solicitation registration and its own annual renewal, which run on a fiscal-year-based deadline tied to the organization's own fiscal year end rather than a fixed June 30 date. It is separate from the Institutions of Purely Public Charity (IPPC) annual statement, a different Bureau filing tied to certain state tax-exemption claims. And it is separate from the federal Form 990 filed with the IRS — filing a federal return does not satisfy the Pennsylvania corporate annual-report requirement, and vice versa.
Confirm the corporation's actual first-due year: the calendar year after formation or foreign registration, not the formation year itself.
Calendar June 30 as the recurring annual-report deadline, separate from any BCO-10 or IPPC deadline the organization also tracks.
File even though there is no fee — a $0 filing is still a required filing, and the 2027 enforcement transition applies to it the same as any other.
Do not rely on older decennial-report guidance, checklists, or calendars — that system ended with the 2025 launch of annual reports.
If a report was missed before 2027, use the transition period to catch up before the 2027-and-later enforcement timeline applies.
Keep the corporation's registered office, principal office, and officer/director information current between annual reports so the filing itself is a quick confirmation rather than a scramble to reconstruct current details.
4 official sources back this article.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| 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 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 | Business Reports — Annual and Historic Decennial Reports | https://www.pa.gov/agencies/dos/resources/business-resources/reports1 | |
| Pennsylvania General Assembly | Title 15, Chapter 1 — General Provisions | https://www.legis.state.pa.us/WU01/LI/LI/CT/HTM/15/00.001..HTM |
This article explains one part of a larger, continuously-verified state guide. For every fact, deadline, fee, and citation — including anything still marked Verification in Progress — see the full guide.
This article is compiled from official state statutes, agency instructions, forms, and government guidance already documented in the linked state compliance guide(s). It provides general information and does not replace legal, tax, or accounting advice. Where a cited fact is still marked Verification in Progress, treat the underlying point as unresolved and confirm directly with the relevant agency before relying on it.
Written by 501c3.help Research Team. See how 501c3.help verifies state nonprofit compliance requirements for the full research and validation process.