How to Keep Your Nonprofit Compliant in Pennsylvania
For nonprofit treasurers, executive directors, and board members managing Pennsylvania charity-registration compliance — every deadline, fee, and exemption verified against its primary source.
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Track My Pennsylvania Filings →Overview
- Regulatory Agency
- Department of State, Bureau of Charitable Organizations
- Registration Required
- Yes
Fee Schedule
| Revenue Range | Fee | Notes |
|---|---|---|
| All organizations | $0 | PA Annual Report (DSCB:15-146) filing fee for nonprofit corporations is $0 per Act 122 of 2022. ($7 fee applies to business corporations / LLCs / LPs / LLLPs only.) |
| $0 - $25,000 | $15 | Tier 1 of 4 per 10 P.S. §162.5(p). Boundary note: $25K is also the §162.6(a)(8) exemption ceiling — an org with exactly $25,000 pays $15 and (if no compensated solicitors) is also exempt. |
| $25,000 - $100,000 | $100 | Tier 2 of 4 per 10 P.S. §162.5(p). |
| $100,000 - $500,000 | $150 | Tier 3 of 4 per 10 P.S. §162.5(p). |
| Over $500,000 | $250 | Tier 4 of 4 per 10 P.S. §162.5(p). |
Renewal Deadline
4 months and 15 days after your fiscal year end
Extensions available: up to 180 days
Statutory base date: 15th day of 5th month after fiscal year end (FYE+5mo15d) per §162.5(a). Extended date: 15th day of 11th month after FYE per §162.5(k); PA Bureau prints the extended date on each certificate of registration.
Source: BCO-10 · verified April 29, 2026 (15 days ago) · report
“This statement must be refiled annually and postmarked by the fifteenth day of the fifth month following the close of its fiscal year in which the charitable organization was engaged in solicitation activities.”
Source: Annual Report (DSCB:15-146) · verified April 29, 2026 (15 days ago) · report
“The new Annual Report filing begins in calendar year 2025.”
Required Documents
Always Required
- IRS Form 990
Conditional Attachments
- BCO-23 (Public Disclosure Form)(required if organization is not required to file an IRS Form 990 return (per pa.gov DOS Charitable Organizations hub))
- Financial Statements - Audited(REQUIRED when contributions are $750,000 or more per §162.5(f); also acceptable at any lower tier)
- Financial Statements - Compiled(minimum required level when contributions are $100,000 - $250,000 per §162.5(f); also optional below $100,000)
- Financial Statements - Internal(allowed ONLY if contributions less than $100,000 per §162.5(f); not acceptable above this tier)
- Financial Statements - Reviewed(minimum required level when contributions are $250,000 - $750,000 per §162.5(f); also acceptable at lower tiers)
Exemptions
- congressional corporation
Corporations established by Act of Congress that are required by Federal law to submit annual reports of their activities to Congress (containing itemized accounts of all receipts and expenditures, fully audited by the Department of Defense) are exempt from BCO-10 registration. May claim exemption via Form BCO-9.
Source: BCO-10 · verified April 29, 2026 (15 days ago) · report
“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
Educational institutions whose curricula are registered with or approved by the PA Department of Education (directly or via accreditation) are exempt from BCO-10 registration. Auxiliary associations, foundations, and support groups directly responsible to such institutions are also exempt. May claim exemption via Form BCO-9.
Source: BCO-10 · verified April 29, 2026 (15 days ago) · report
“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 subject to PA Department of Health or Department of Public Welfare regulation, plus the hospital foundation (if any) which is an integral part thereof, are exempt from BCO-10 registration. May claim exemption via Form BCO-9.
- law enforcement firefighter excluded
Bona fide law-enforcement, firefighter, or public-safety organizations whose stated purpose does NOT benefit non-members are EXCLUDED from PA's Solicitation Act entirely under §162.3 — different mechanism from §162.6(a) registration exemptions; no BCO-9 required.
- nonprofit library
Public nonprofit library organizations that receive financial aid from State and municipal governments AND file an annual fiscal report with the PA State Library System are exempt from BCO-10 registration. May claim exemption via Form BCO-9.
- parent teacher association
Bona fide parent/teacher associations or parent/teacher organizations are exempt from BCO-10 registration, when recognized in a notarized letter from the school district in which they are located. May claim exemption via Form BCO-9.
- religious institution excluded
Bona fide religious institutions (and integral groups/corporations) are EXCLUDED from PA's Solicitation Act entirely under §162.3. Three conjunctive conditions: (1) 501-exempt under IRC; (2) no inurement to individuals; (3) primarily supported by government grants/contracts, funds solicited from own membership/congregations/previous donors, OR fees charged for services rendered. A 501(c)(3) "religious" org that solicits broadly from the general public may NOT qualify and should consult counsel.
- senior center nursing home
Nonprofit charitable senior centers and nursing homes that are IRC tax-exempt are exempt from BCO-10 registration, PROVIDED all fundraising is by volunteers/members/officers receiving no compensation directly or indirectly. May claim exemption via Form BCO-9.
Source: BCO-10 · verified April 29, 2026 (15 days ago) · report
“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 org under 25k
Charitable organizations that receive $25,000 or LESS in contributions annually are exempt from BCO-10 registration, PROVIDED they do NOT compensate any person who conducts solicitations. CRITICAL: if contributions cross $25,000 mid-year, the organization must register with PA DOS within 30 days under §162.5. May claim initial exemption via Form BCO-9.
Threshold: $25,000 (contributions)
Source: BCO-10 · verified April 29, 2026 (15 days ago) · report
“Any charitable organization which receives contributions of $25,000 or less annually, provided that such organization does not compensate any person who conducts solicitations. Charitable organizations which receive more than $25,000 in contributions shall file the appropriate registration statement within 30 days after the contributions are received.”
- veterans firefighter emergency local
Local posts/camps/chapters/county units of: federally chartered veterans' organizations + bona fide volunteer firemen / ambulance / rescue squad associations + their auxiliaries/affiliates are exempt from BCO-10 registration, PROVIDED all fundraising is by volunteers/members/auxiliaries who receive no compensation directly or indirectly. May claim exemption via Form BCO-9.
Source: BCO-10 · verified April 29, 2026 (15 days ago) · report
“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.”
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 $0 to $250. Fee depends on 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 4 months and 15 days after your fiscal year end. Extensions of up to 180 days are available; consult the Department of State, Bureau of Charitable Organizations for how the extension is requested or honored. Note: Statutory base date: 15th day of 5th month after fiscal year end (FYE+5mo15d) per §162.5(a). Extended date: 15th day of 11th month after FYE per §162.5(k); PA Bureau prints the extended date on each certificate of registration.
What documents are required for Pennsylvania charitable registration renewal?
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 in certain cases. Common exemptions include:
- Corporations established by Act of Congress that are required by Federal law to submit annual reports of their activities to Congress (containing itemized accounts of all receipts and expenditures, fully audited by the Department of Defense) are exempt from BCO-10 registration. May claim exemption via Form BCO-9.
- Educational institutions whose curricula are registered with or approved by the PA Department of Education (directly or via accreditation) are exempt from BCO-10 registration. Auxiliary associations, foundations, and support groups directly responsible to such institutions are also exempt. May claim exemption via Form BCO-9.
- Hospitals subject to PA Department of Health or Department of Public Welfare regulation, plus the hospital foundation (if any) which is an integral part thereof, are exempt from BCO-10 registration. May claim exemption via Form BCO-9.
- Bona fide law-enforcement, firefighter, or public-safety organizations whose stated purpose does NOT benefit non-members are EXCLUDED from PA's Solicitation Act entirely under §162.3 — different mechanism from §162.6(a) registration exemptions; no BCO-9 required.
- Public nonprofit library organizations that receive financial aid from State and municipal governments AND file an annual fiscal report with the PA State Library System are exempt from BCO-10 registration. May claim exemption via Form BCO-9.
- Bona fide parent/teacher associations or parent/teacher organizations are exempt from BCO-10 registration, when recognized in a notarized letter from the school district in which they are located. May claim exemption via Form BCO-9.
- Bona fide religious institutions (and integral groups/corporations) are EXCLUDED from PA's Solicitation Act entirely under §162.3. Three conjunctive conditions: (1) 501-exempt under IRC; (2) no inurement to individuals; (3) primarily supported by government grants/contracts, funds solicited from own membership/congregations/previous donors, OR fees charged for services rendered. A 501(c)(3) "religious" org that solicits broadly from the general public may NOT qualify and should consult counsel.
- Nonprofit charitable senior centers and nursing homes that are IRC tax-exempt are exempt from BCO-10 registration, PROVIDED all fundraising is by volunteers/members/officers receiving no compensation directly or indirectly. May claim exemption via Form BCO-9.
- Charitable organizations that receive $25,000 or LESS in contributions annually are exempt from BCO-10 registration, PROVIDED they do NOT compensate any person who conducts solicitations. CRITICAL: if contributions cross $25,000 mid-year, the organization must register with PA DOS within 30 days under §162.5. May claim initial exemption via Form BCO-9.
- Local posts/camps/chapters/county units of: federally chartered veterans' organizations + bona fide volunteer firemen / ambulance / rescue squad associations + their auxiliaries/affiliates are exempt from BCO-10 registration, PROVIDED all fundraising is by volunteers/members/auxiliaries who receive no compensation directly or indirectly. May claim exemption via Form BCO-9.
- You must verify if your organization qualifies before relying on an exemption — consult the Exemptions section above for the full descriptions.
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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