How to Keep Your Nonprofit Compliant in Pennsylvania
Complete guide to charitable solicitation registration requirements in Pennsylvania (PA). Learn about filing deadlines, fees, and required documents.
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- Regulatory Agency
- Department of State, Bureau of Charitable Organizations
- Registration Required
- Yes
Fee Schedule
| Revenue Range | Fee | Notes |
|---|---|---|
| $0 - $24,999.99 | $15 | BCO-10 renewal fee for contributions $25,000 or less |
| $25,000 - $99,999.99 | $100 | BCO-10 renewal fee for contributions $25,000 to $100,000 |
| $100,000 - $499,999.99 | $150 | BCO-10 renewal fee for contributions $100,000 to $500,000 |
| Over $500,000 | $250 | BCO-10 renewal fee for contributions over $500,000 |
Renewal Deadline
10 months after your fiscal year end
Extensions available
Due 15th day of 11th month after fiscal year end (approximately 315 days)
Required Documents
Always Required
- IRS Form 990
Conditionally Required
- BCO-23 (Public Disclosure Form)(Files 990N, 990EZ, 990PF, or group return)
- Financial Statements - Audited(contributions >= $750,000)
- Financial Statements - Compiled(contributions >= $100,000 and < $250,000)
- Financial Statements - Internal(contributions < $100,000)
- Financial Statements - Reviewed(contributions >= $250,000 and < $750,000)
Exemptions
- educational
Educational institutions
- hospital
Hospitals
- religious
Religious institutions
- small org
Organizations raising less than $25,000 annually
Threshold: $25,000 (contributions)
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 Charitable Organizations. This annual registration renewal must be submitted within 135 days after the close of your fiscal year. 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 total revenue.
Revenue Thresholds for Financial Statements
Pennsylvania uses revenue thresholds to determine financial statement requirements. Organizations with gross revenue under $100,000 may submit internally-prepared financial statements. Organizations with gross revenue between $100,000 and $300,000 must submit financial statements reviewed by an independent CPA. Organizations with gross revenue over $300,000 must submit financial statements audited by an independent CPA. These thresholds apply to total contributions received during the fiscal year.
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 the $300,000 threshold should budget for the additional expense of transitioning from review to audit requirements.
Planning for Threshold Transitions
Organizations with revenue near threshold boundaries should plan ahead. If your revenue is approaching $300,000, begin building a relationship with a CPA firm capable of performing audits before you cross the threshold. First-time audits often reveal issues that need correction, making the transition smoother if you have time to address findings. Some organizations strategically manage their fiscal year timing to control when threshold changes take effect, though this requires careful planning with your accountant.
Frequently Asked Questions
Does Pennsylvania require charitable solicitation registration?
Yes, Pennsylvania requires nonprofits to register before soliciting donations from residents. Registration is handled by the Department of State, Bureau of Charitable Organizations.
How much does Pennsylvania charitable registration cost?
Annual renewal fees in Pennsylvania range from $15 to $250, depending on your organization's annual revenue. Specifically: $15 for organizations with revenue $0 to $25,000; $100 for organizations with revenue $25,000 to $100,000; $150 for organizations with revenue $100,000 to $500,000.
When is the Pennsylvania charitable registration renewal deadline?
In Pennsylvania, the annual renewal deadline is 10 months after your fiscal year end. Extensions may be available upon request. Note: Due 15th day of 11th month after fiscal year end (approximately 315 days)
What documents are required for Pennsylvania charitable registration?
For Pennsylvania charitable registration renewal, you typically need: IRS Form 990. Additional documents may be required based on your organization's size or activities, such as: BCO-23 (Public Disclosure Form), Financial Statements - Audited, Financial Statements - Compiled, Financial Statements - Internal, Financial Statements - Reviewed.
Are there any exemptions from Pennsylvania charitable registration?
Yes, Pennsylvania provides exemptions for certain organizations. Common exemptions include: Educational institutions; Hospitals; Religious institutions; Organizations raising less than $25,000 annually. You must verify if your organization qualifies before relying on an exemption.
Where do I file Pennsylvania charitable registration?
Pennsylvania charitable registration filings can be submitted through the Department of State, Bureau of Charitable Organizations's online portal. The official registration portal provides access to required forms and online filing capabilities.
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