State-By-State Initial Compliance - Pennsylvania
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To view annual filing requirements for Pennsylvania nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_pa.php.
- To Incorporate in Pennsylvania
a. Submit 2 copies of Articles of Incorporation (DSCB:15-5306) and Docketing Statement (DSCB:15-134A) to:Department of State
PO Box 8722
Harrisburg, PA 17105-8722 Information: (717) 787-1057
Fax: (717) 783-2244
Web Site: www.dos.state.pa.us/corps/site/default.asp
Filing Fee: $125
Note: All incorporators must sign Articles of Incorporation.
A P.O. Box alone is not acceptable for the registered address of the organization.
b. The corporation must publish either the intent to file or the actual filing of the Articles of Incorporation in two newspapers. It is recommended that one of them be a legal journal, if possible. Proof of publication should be filed in the minutes of the corporation.
- To Obtain 501(c) Tax-Exempt Status
a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)
Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.
b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)
Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.
- To Register with the Pennsylvania Department of Revenue and Obtain Corporate and Sales Tax Exemptions
Submit Pennsylvania Department of Revenue Form REV-72 along with copies of the 501(c)(3) Determination Letter from the IRS, Articles of Incorporation, Bylaws, a current financial statement (or budget) and the most recently filed Form 990 (if available) to:Department of Revenue
Bureau of Business Trust Fund Taxes
Miscellaneous Tax Division
Harrisburg, PA 17128-0909 Information: (717) 783-5473
Web Site: www.revenue.state.pa.us
Filing Fee: $0
- To Register with the Pennsylvania Bureau of Charitable Organizations
Within 30 days of receiving $25,000 in contributions or prior to compensating a paid solicitor to solicit contributions in Pennsylvania, submit Form BCO-10 and copies of the 501(c)(3) Determination Letter from the IRS, Articles of Incorporation, Bylaws, and IRS Form 990 to: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: www.dos.state.pa.us/charities
Filing Fee: $15-$250 (depending on contributions)
Notes: If contributions under $50,000: Provide internally prepared audit with Form BCO-10.
If contributions $50,000-$100,000: Provide compiled, reviewed or audited financials with Form BCO-10.
If contributions $100,000-$300,000: Provide reviewed or audited financials with Form BCO-10.
If contributions $300,000 or greater: Provide audited financials with Form BCO-10.
Organizations that are not required to file an IRS Form 990 must file a Form BCO-23 to accompany Form BCO-10. Some organizations are exempt from filing Form BCO-10. Refer to the Department of State's website for a complete list of exemptions
Note that organizations exempt from filing Form BCO-10 that are located in Pennsylvania, must still file an "Institution of Purely Public Charity Registration Statement" along with a fee of $15 and a copy of the organization's IRS Form 990.
If the organization will have employees, the following filing is also required:
Apply for an Employer Account by completing the online Form PA-100.Pennsylvania Department of Revenue
Bureau of Business Trust Fund Taxes
PO Box 280904
Harrisburg, PA 17128-0904 Phone: 717-787-1064
Web Site: http://www.portal.state.pa.us/portal/server.pt/community/employer_withholding/14495
Pennsylvania Department of Labor & Industry
7th Floor, Labor & Industry Building
651 Boas Street
Harrisburg, PA 17121 Phone: 866-403-6163
Web Site: http://www.uc.pa.gov/portal/server.pt/community/employer_uc_services/10343
Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.