Pennsylvania Nonprofits - Registration, Tax Exemption, and Annual Report Filing Requirements
Pennsylvania Nonprofits - A Guide to Registration and Tax Compliance
Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a nonprofit organization.
Here, you can find how to start and register a nonprofit in Pennsylvania, obtain tax-exempt status, understand the annual filing requirements for nonprofits in the state, and more.
| Requirements |
Registration
|
Annual Filing
|
||
|---|---|---|---|---|
| With the State of Pennsylvania | With the Pennsylvania Department of Revenue | Charity Annual Renewal | Nonprofit Filing Requirements | |
Required Forms |
Articles of Incorporation-Nonprofit | Form BCO-10 (Charitable Organization Registration Statement) | Form BCO-10 (Charitable Organization Registration Statement) | Annual Report Filing |
Due Date |
Before establishing a Nonprofit entity, | Before soliciting any contributions (or) within 30 days of receiving more than $25,000 as gross contributions. | 15th day of the 11th month after the fiscal year ends | June 30th of each year (Starting 2025) |
Filing Fee |
$125 | $15 - 250 | $15 - 250 | N/A |
Frequently Asked Questions
How to Start a Nonprofit in Pennsylvania?
To start a nonprofit in the State of Pennsylvania, you must follow these registration procedures.
Registering Articles of Incorporation with the Pennsylvania State:
To register your non-profit organization in Pennsylvania, you are required to file an Article of Incorporation with the state, along with a filing fee of $125.
Typically, this submission includes the following information:
- Name and Address of the Nonprofit Corporation
- Name and Address of Incorporator
- Members Information
- Purpose of Corporation
Initial Registration with the Pennsylvania Department of Revenue:
The Pennsylvania Department of Revenue mandates the registration for nonprofit organizations by submitting Form BCO-10 (Charitable Organization Registration Statement). Additionally,
- Nonprofits must include the IRS determination letter, articles of incorporation or charter, and bylaws with this application.
- This registration must be completed before soliciting contributions on behalf of a charitable organization or within 30 days of receiving more than $25,000 as gross contributions.
How to obtain tax-exempt status from the State of Pennsylvania?
In order to obtain sales tax exemption, the state of Pennsylvania requires that nonprofit organizations submit Form REV-72 to obtain Sales Tax Exemption
from the state.
Along with the application, organizations are required to include a copy of their IRS Form 990 or year-end treasurer’s report, as well as a copy of their bylaws or article of incorporation and dissolution statement.
Note : Nonprofit organizations that obtained exemption from Pennsylvania must provide an Exception Certificate REV-1220 to the seller instead of paying the
tax amount.
What are the annual filing requirements for nonprofits in Pennsylvania?
Annual Renewal of Registration:
- Nonprofits in Pennsylvania must renew their registration by filing Form BCO-10.
- The organizations must attach their IRS 990/990EZ/990PF/990N return. If the organization isn’t required to file these 990 forms, they must attach the Pennsylvania Public Disclosure Form BCO-23.
- In addition to these, the organizations must pay a filing fee of $15 - $250.
Annual Report:
Currently, the nonprofits aren’t required to submit a separate annual report with the state of Pennsylvania. However, as per the signing of ACT 122 of 2022 by Governor Wolf, nonprofits are required to file an annual report with the state of Pennsylvania starting with the 2025 tax year.
When is the Deadline for Form BCO-10 and Annual Report?
Form BCO-10:
The deadline to file Form BCO-10 with the state of Pennsylvania is no later than the 15th day of the 11th month after the end of the organization's fiscal year. This means the deadline for filing organizations that follow the calendar tax year is November 15th.
Annual Report:
Starting with the 2025 tax year, nonprofits are required to file an annual report with the state of Pennsylvania by June 30th of each year.
Are there any penalties for late filing of Pennsylvania Nonprofit Tax Returns?
Form BCO-10:
Failure to file the annual renewal Form BCO-10 will result in a penalty of $25 for each calendar month or part of the month after the due date on which the renewal was due to be filed.
Annual Report:
Similar to other states, failure to submit the annual report to the Pennsylvania Department of State will lead to administrative dissolution, termination, or cancellation, along with the loss of the organization's name protection.
How to file Form BCO-10 with the State of Pennsylvania?
Form BCO-10 can be filed either electronically or on paper.
If your organization chooses to file this form on paper, you can complete the form and mail it to the Pennsylvania Department of State.
Here is the mailing address.
Bureau of Corporations and Charitable Organizations,
401 North St Rm 207,
Harrisburg, PA 17120
Article Sources:
- Articles of Incorporation - Articles of Incorporation-Nonprofit
- Form BCO-10 - Charitable Organization Registration Statement
- Form BCO-10 Instructions - Instructions for Charitable Organization Registration Statement
- Form REV-72 - Application for Sales Tax Exemption
- REV-1220 - Pennsylvania Exemption Certificate
- Form BCO-23 - Pennsylvania Public Disclosure Form BCO-23
- Annual Report - Annual Reports in Pennsylvania