Pennsylvania Charitable Organization Registration: BCO-10

Pennsylvania at a glance

Registration: Required, unless an exemption applies. Department of State, Bureau of Corporations and Charitable Organizations handles it. Source
Filing: BCO-10. Source
Renewal: Your renewal is due the 15th day of the 11th month after your fiscal year end. Source
Renewal fee: $15 to $250, by band. Source
Late filing: A late fee applies, in the words of the source. Source
Exemptions: 10 listed, each quoted. Source

Every deadline, fee and exemption quotes its source and links to it.

Overview

Regulatory Agency: Department of State, Bureau of Corporations and Charitable Organizations
Registration Required: Yes

Track your Pennsylvania deadlines automatically

Your Pennsylvania renewal is due the 15th day of the 11th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due early enough for the department to approve it before the organization solicits contributions or has contributions solicited on its behalf.

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Fee Schedule

Charitable contributions	Fee
$0 to $25,000	$15 Source: palegis.us · verified October 14, 2026 (2 days ago) · send source “A charitable organization which submits a short form registration statement pursuant to section 7 or receives contributions of $25,000 or less during the immediately preceding fiscal year shall pay an annual registration fee of $15.”
$25,000.01 to $99,999.99	$100 Source: palegis.us · verified October 14, 2026 (2 days ago) · send source “A charitable organization which receives contributions in excess of $25,000 but less than $100,000 during the immediately preceding fiscal year shall pay an annual registration fee of $100.”
$100,000 to $500,000	$150 Source: palegis.us · verified October 14, 2026 (2 days ago) · send source “A charitable organization which receives contributions in excess of $100,000 but not exceeding $500,000 during the immediately preceding fiscal year shall pay an annual registration fee of $150.”
$500,000.01 or more	$250 Source: palegis.us · verified October 14, 2026 (2 days ago) · send source “A charitable organization which receives contributions in excess of $500,000 during the immediately preceding fiscal year shall pay an annual registration fee of $250.”

These bands are set by the charitable contributions your organisation receives, not by its total revenue. The two differ in both directions: revenue adds programme and rental income, but is also net of investment losses, so it can fall below contributions. Check your contributions figure before assuming a band.

Late filing fee

Late fee source: “In addition to the registration fee, an organization failing to file a registration application by the due date shall pay an additional fee of $25 for each month or part of the month after the date on which the registration statement and financial report were due to be filed or after the period of extension granted for such filing.” — palegis.us

Annual filing

Your renewal is due the 15th day of the 11th month after your fiscal year end

Source: pa.gov · verified September 16, 2026 (1 mo ago) · send source

“Renewal of registration must be refiled (postmarked) no later than the 15th day of the eleventh month following the close of the organization's fiscal year.”

Other filings this state names

Annual Report (DSCB:15-146) corporate filing
Source: pa.gov · verified October 14, 2026 (2 days ago) · send source
“For all corporations (business and nonprofit, domestic and foreign), the deadline is June 30 of each year.”

Required Documents

BCO-10. Forms and instructions: Agency page

BCO-23 (Public Disclosure Form)
For the initial registration and the renewal
When: required if organization is not required to file an IRS Form 990 return (per pa.gov DOS Charitable Organizations hub)
Source: pa.gov · verified September 15, 2026 (1 mo ago) · send source
“An organization that is not required to file an IRS 990 return or an organization that files a 990N, 990EZ or 990PF must file a Pennsylvania public disclosure form (BCO-23).”
Financial Statements - Audited
For the initial registration and the renewal
When: REQUIRED when contributions are $750,000 or more per §162.5(f); also acceptable at any lower tier
Source: pa.gov · verified September 15, 2026 (1 mo ago) · send source
“The financial report of every charitable organization which receives annual contributions of $750,000 or more shall be audited by an independent certified public accountant or public accountant.”
Financial Statements - Compiled
For the initial registration and the renewal
When: Gross annual contributions $100,000 to less than $250,000: compilation (or review or audit) by an independent licensed CPA or public accountant. Exactly $250,000 is the review band.
Source: pa.gov · verified September 15, 2026 (1 mo ago) · send source
“Every charitable organization which receives annual contributions of at least $100,000, but less than $250,000, shall be required to have a compilation, review or audit of their financial statements performed by an independent certified public accountant or public accountant.”
Financial Statements - Internal
For the initial registration and the renewal
When: allowed ONLY if contributions less than $100,000 per §162.5(f); not acceptable above this tier
Source: pa.gov · verified September 15, 2026 (1 mo ago) · send source
“A compilation, audit or review is optional for any charitable organization which receives annual contributions of less than $100,000.”
Financial Statements - Reviewed
For the initial registration and the renewal
When: minimum required level when contributions are $250,000 - $750,000 per §162.5(f); also acceptable at lower tiers
Source: pa.gov · verified September 15, 2026 (1 mo ago) · send source
“Every charitable organization which receives annual contributions of at least $250,000, but less than $750,000, shall be required to have a review or audit of their financial statements performed by an independent certified public accountant or public accountant.”
IRS Form 990
For the initial registration and the renewal
When: Attach the completed IRS 990 / 990EZ / 990PF / 990N for the preceding fiscal year when filed. BCO-23 if no 990, or if 990N, 990EZ, 990PF, or a 990 group return. Do not send Schedule B unless 990-PF.
Source: pa.gov · verified September 15, 2026 (1 mo ago) · send source
“A completed and signed copy of the organization's IRS 990/990EZ/990PF/990N Return and all applicable schedules for the immediate preceding fiscal year end.”

Exemptions

Congressional corporation
Any corporation established by an act of Congress of the United States that is…
This exemption still requires a filing.
Source: pa.gov · verified April 29, 2026 (5 mo ago) · send source
“Any corporation established by an act of Congress of the United States that is required by Federal law to submit annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after being fully audited by the Department of Defense.”
Educational institution
This exemption still requires a filing.
Source: pa.gov · verified April 29, 2026 (5 mo ago) · send source
“Educational institutions, the curricula of which in whole or in part are registered with or approved by the Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized by the Department of Education, and any auxiliary associations, foundations and support groups which are directly responsible to educational institutions.”
Hospital
Hospitals which are subject to regulation by the Department of Health or the…
This exemption still requires a filing.
Source: pa.gov · verified April 29, 2026 (5 mo ago) · send source
“Hospitals which are subject to regulation by the Department of Health or the Department of Public Welfare and the hospital foundation, if any, which is an integral part thereof.”
Law enforcement firefighter excluded
Source: pa.gov · verified May 2, 2026 (5 mo ago) · send source
“law enforcement personnel, firefighters or other persons who protect the public safety whose stated purpose in the solicitation does not include any benefit to any person outside the actual active membership of the organization”
Nonprofit library
Public nonprofit library organizations which receive financial aid from State…
This exemption still requires a filing.
Source: pa.gov · verified April 29, 2026 (5 mo ago) · send source
“Public nonprofit library organizations which receive financial aid from State and municipal governments and file an annual fiscal report with the State Library System.”
Parent teacher association
Bona fide parent/teacher associations or parent/teacher organizations as…
This exemption still requires a filing.
Source: pa.gov · verified April 29, 2026 (5 mo ago) · send source
“Bona fide parent/teacher associations or parent/teacher organizations as recognized in a notarized letter from the school district in which they are located.”
Religious institution excluded
Source: pa.gov · verified May 2, 2026 (5 mo ago) · send source
“any bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of religious institutions”
Senior center nursing home
Senior citizen centers and nursing homes which are nonprofit and charitable and…
This exemption still requires a filing.
Source: pa.gov · verified April 29, 2026 (5 mo ago) · send source
“Senior citizen centers and nursing homes which are nonprofit and charitable and which have been granted tax-exempt status under the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 1 et seq.), provided that all fundraising activities are carried on by volunteers, members or officers of the Senior Citizen Center and those volunteers, members or officers receive no compensation, directly or indirectly, for the fundraising activities.”
Small organization under $25,000
If your organization is soliciting contributions from Pennsylvania residents…
Threshold: $25,000 (contributions)
This exemption still requires a filing.
Source: pa.gov · verified September 13, 2026 (1 mo ago) · send source
“If your organization is soliciting contributions from Pennsylvania residents without a current registration in effect, and is also not excluded or exempt, it must file a BCO-10 registration statement for its most recently completed fiscal year; a copy of its IRS Form 990 return; and the appropriate financial statements within 30 days of receiving more than $25,000 in gross national contributions or prior to compensating someone to solicit contributions from Pennsylvania residents.”
Veterans firefighter emergency local
A local post
This exemption still requires a filing.
Source: pa.gov · verified April 29, 2026 (5 mo ago) · send source
“A local post, camp, chapter or similarly designated element or a county unit of such elements of: (i) any veterans' organization chartered under Federal law and any service foundation recognized in the bylaws of such organization; (ii) a bona fide organization of volunteer firemen; (iii) a bona fide ambulance association; (iv) a bona fide rescue squad association; or (v) a bona fide auxiliary or affiliate of any organization or association under subparagraph (i), (ii), (iii) or (iv); provided that all fundraising activities of an organization or association under subparagraph (i), (ii), (iii), (iv) or (v) are carried on by volunteers, members or an auxiliary or affiliate thereof, and those volunteers, members or affiliates receive no compensation directly or indirectly for the fundraising activities.”

Duties that apply only to some organizations

If the organization has, or has applied for, IRS tax-exempt status
“If yes, state under which Internal Revenue Code section the exemption is made (e.g. 501(c)(3), 501(c)(4), etc.) and attach a copy of the IRS determination letter, if it has not been submitted to the Bureau previously.”
Source: pa.gov · verified September 15, 2026 (1 mo ago) · send source

Pennsylvania BCO-10 Audit Thresholds Guide

Understanding the BCO-10 Form

Pennsylvania requires charitable organizations to file Form BCO-10 (Annual Registration Statement) with the Bureau of Corporations and Charitable Organizations. This annual registration renewal must be submitted by the 15th day of the 11th month after your fiscal year end. The BCO-10 requires financial information from your IRS Form 990 and determines what level of financial statement verification your organization must provide based on annual contributions.

Financial Statement Thresholds

Pennsylvania uses the state's financial-statement thresholds to determine what the BCO-10 requires. A review by an independent CPA is required at $250,000 or more of annual contributions. An audit by an independent CPA is required at $750,000 or more of annual contributions.

Review vs Audit: Understanding the Difference

A CPA review provides limited assurance through analytical procedures and inquiries, costing significantly less than an audit. The CPA examines financial statements for reasonableness without verifying underlying transactions. An audit provides the highest level of assurance through detailed testing of transactions, internal controls, and account balances. Audits require more documentation, take longer to complete, and cost substantially more. Organizations approaching $750,000 or more of annual contributions should budget for the additional expense of transitioning from review to audit requirements.

Planning for Threshold Transitions

If your contributions are approaching the audit threshold, begin building a relationship with a CPA firm capable of performing audits before you cross it.

Penalties

Impose an administrative fine not to exceed $1,000 for each act or omission which constitutes a violation of this act and an additional penalty, not to exceed $100 for each day during which such violation continues.

Source: 10 P.S. §§162.17(b), 162.18, 162.19(a)(6) (Solicitation of Funds for Charitable Purposes Act) · verified September 23, 2026 (23 days ago) · send source

“Impose an administrative fine not to exceed $1,000 for each act or omission which constitutes a violation of this act and an additional penalty, not to exceed $100 for each day during which such violation continues.”

Criminal grade

(a) DECEIT OR FRAUD VIOLATION.-- Any person who willfully and knowingly violates any provisions of this act with intent to deceive or defraud any charity or individual, commits a misdemeanor of the first degree and shall, upon conviction, be sentenced to pay a fine not exceeding $10,000 or imprisonment for not more than five years, or both. (b) OTHER VIOLATIONS.-- Any other violation of this act shall constitute a misdemeanor of the third degree punishable, upon conviction, by a fine not exceeding $2,500 or imprisonment for not more than one year, or both.

Source: 10 P.S. § 162.18(a), (b) · verified September 24, 2026 (22 days ago) · send source

“(a) DECEIT OR FRAUD VIOLATION.-- Any person who willfully and knowingly violates any provisions of this act with intent to deceive or defraud any charity or individual, commits a misdemeanor of the first degree and shall, upon conviction, be sentenced to pay a fine not exceeding $10,000 or imprisonment for not more than five years, or both. (b) OTHER VIOLATIONS.-- Any other violation of this act shall constitute a misdemeanor of the third degree punishable, upon conviction, by a fine not exceeding $2,500 or imprisonment for not more than one year, or both.”

Frequently Asked Questions

Does Pennsylvania require charitable solicitation registration?

Yes. Pennsylvania requires charitable organizations, as its statute defines them, to register. The Department of State, Bureau of Corporations and Charitable Organizations handles registration.

Source: pa.gov · verified September 23, 2026 (23 days ago) · send source

“No charitable organization shall solicit contributions or have contributions solicited in its behalf before approval of its registration statement by the department.”

How much does Pennsylvania charitable registration cost?

Annual filing fees in Pennsylvania range from $15 to $250. Fee depends on charitable contributions. Specifically: $15 for organizations with contributions $0 to $25,000; $100 for organizations with contributions $25,000.01 to $99,999.99; $150 for organizations with contributions $100,000 to $500,000; $250 for organizations with contributions $500,000.01 or more.

When is the Pennsylvania charitable registration filing deadline?

In Pennsylvania, your renewal is due the 15th day of the 11th month after your fiscal year end. Initial registration is due early enough for the department to approve it before the organization solicits contributions or has contributions solicited on its behalf.

What documents are required for Pennsylvania charitable registration renewal?

The primary form is BCO-10. Forms and instructions: https://www.pa.gov/agencies/dos/programs/charities

Are there any exemptions from Pennsylvania charitable registration?

Yes. This guide cites these Pennsylvania exemptions:

Congressional corporation
Educational institution
Hospital
Law enforcement firefighter excluded
Nonprofit library
Parent teacher association
Religious institution excluded
Senior center nursing home
Small organization under $25,000
Veterans firefighter emergency local
Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file Pennsylvania charitable registration?

Filings go to the Department of State, Bureau of Corporations and Charitable Organizations; the agency page names the current method.

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