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State-By-State Annual Compliance - Pennsylvania

Annual Filings for Pennsylvania Nonprofit Organizations

To view initial filing requirements for Pennsylvania nonprofit organizations, refer to our initial filings page:www.hurwitassociates.com/l_s_initial_pa.php.

  1. Pennsylvania Department of State

    a. Form: Annual Statement
    Due Date: On or before April 30 of each year in which there has been a change in corporate officers during the preceding calendar year.

    Department of State
    Bureau of Corporations and Charitable Organizations
    PO Box 8722
    Harrisburg, PA 17105-8722
    Information: (717) 787-1057
    Fax: (717) 783-2244
    Web Site: www.dos.state.pa.us/corps
    Filing Fee: $0

    b. Form: Decennial Report of Association Continued Existence
    Due Date: Once every ten years if the corporation has not made a new or amended filing with the Corporation Bureau in the last 10 years.

    Department of State
    Corporation Bureau
    PO Box 8039
    Harrisburg, PA 17105-8039
    Information: (717) 787-1057
    Fax: (717) 783-2244
    Web Site: www.dos.state.pa.us/corps
    Filing Fee: $70
  2. Pennsylvania Bureau of Charitable Organizations

    Form: BCO-10 (Charitable Organization Registration Statement)
    Due Date: 315 days after end of fiscal year*

    Commonwealth of Pennsylvania
    Department of State
    Bureau of Charitable Organizations
    207 North Office Building
    Harrisburg, PA 17120
    Information: (717) 783-1720
    Fax: (717) 783-6014
    Web Site: http://www.dos.state.pa.us/portal/server.pt/community/charities/12444/registration_forms___information/571841
    Filing Fee: $15-$250 (depending on contributions)
    Late Fee: $25/month (no waiver)
    If contributions under $50,000: Provide internally prepared financial statements.
    If contributions $50,000-$100,000: Provide compiled financial statements.
    If contributions greater than $100,000 and less than $300,000: Provide reviewed financial statements.
    If contributions greater than or equal to $300,000: Provide audited financial statements.
    Notes: The statute requires the renewal be filed within 135 days of the end of the organization's fiscal year, but the Bureau of Charitable Organizations automatically adds a 180 day extension period to the statutory requirement to equal 315 full days. As a result, extension requests are no longer required.

    Some organizations are exempt from this filing. Refer to the Exclusions and Exemptions Chart for details. Even if an organization is exempt from this filing, it may still be required to file the "Institutions of Purely Public Charity Registration Statement". Refer to the Pennsylvania Department of State's website regarding filing requirements for more details.

    Include signed copy of IRS Form 990 with filing.

    Include Form BCO-23 if organization not required to file Form 990 with IRS, or if organization files Form 990-EZ or Form 990-PF.
  3. Internal Revenue Service

    Form: Annual Return Form 990
    Due Date: 4 ½ months after end of fiscal year

    Internal Revenue Service
    Ogden, UT 84201-0027
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $0
    Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

    Private Foundations: Submit Form 990PF, regardless of revenues.
  4. Pennsylvania Attorney General

    Form: Copy of Form 990-PF
    Due Date: 4 ½ months after end of fiscal year

    Office of the Attorney General
    14th Floor Strawberry Square
    Harrisburg, PA 17120
    Phone: (717) 783-2853
    Fax: (717) 787-1190
    Web Site: www.attorneygeneral.gov
    Filing Fee: $0
    Note: Only private foundations are required to submit this filing.
  5. Pennsylvania Department of Revenue

    Form: REV-72 (Sales Tax Exemption Renewal)
    Due Date: Once every five years. Approximately 2 months before an organization's sales tax exemption expires, the Department of Revenue will send a renewal packet to the organization.

    Department of Revenue
    Bureau of Business Trust Fund Taxes
    Miscellaneous Tax Division
    Dept. 280909
    Harrisburg, PA 17128-0909
    Information: (717) 783-5473
    Web Site: www.revenue.state.pa.us
    Filing Fee: $0

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