INITIAL FILING REQUIREMENTS TO BECOME A PENNSYLVANIA NONPROFIT

  1. HOW TO INCORPORATE IN PENNSYLVANIA STATE:
    1. File 2 copies of the Articles of Incorporation DSCB:15-530 (must be signed by incorporators) + Docketing Statement (DSCB:15-134A)
      1. Note that a P.O. Box address is not acceptable as the registered address.
    2. Send them to: Department of State Corporation Bureau P.O. Box 8722 Harrisburg, PA 17105-8722
    3. The filing fee is $125
    4. The Nonprofit must publish either the intent to file or the actual filing of the Articles of Incorporation in 2 newspapers (one of which should be a legal journal). The proof of publication should be filed in the minutes of the corporation.
    5. For more information, go to the website: dos.state.pa.us/corps/site/default.asp or call: (717) 787-1057
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO REGISTER WITH THE PENNSYLVANIA STATE’S DEPARTMENT OF REVENUE AND OBTAIN CORPORATE AND SALES TAX EXEMPTIONS:
    1. File Form REV-72, together with:
    2. A copy of the 501(c) (3) Determination Letter; Articles of Incorporation; Bylaws; current Financial Statement (or budget); and the most recently filed Form 990 (if available)
    3. Send them to: Department of Revenue Bureau of Business Trust Fund Taxes Miscellaneous Tax Division Dept. 280909 Harrisburg, PA 17128-0909
    4. There is no filing fee
    5. For more information, go to the website: revenue.state.pa.us or call: (717) 783-5473
  4. HOW TO REGISTER WITH THE PENNSYLVANIA STATE’S BUREAU OF CHARITABLE ORGANIZATIONS:
    1. File Form BCO-10, together with:
      1. Copies of the 501(c) (3) Determination Letter from the IRS, Articles of Incorporation, Bylaws, and IRS Form 990 (if you are not required to file Form 990, file Form BCO-23 instead).
      2. Note that this must be done within 30 days of receiving $25,000 in contributions or prior to compensating a paid solicitor to solicit contributions in Pennsylvania.
    2.  Send them to: Commonwealth of Pennsylvania Department of State Bureau of Charitable Organizations 207 North Office Building Harrisburg, PA 17120
    3. The filing fee is from $15 to $250 (it depends on contributions)
    4. Audit: provide an internal audit – if contributions are under $50,000;
      1. Provide compiled, reviewed or audited financials – if contributions are between $50,000 and $100,000;
      2. Provide reviewed or audited financials – if contributions are between $100,000 and $300,000;
      3. Provide audited financials – if contributions are $300,000 and above.
    5. Some organizations are exempt from filing Form BCO-10. For details, refer to the Department of State’s website. Note that even if your organization is exempt from filing BCO-10, you still must file: an Instruction of Purely Public Charity Registration Statement; a copy of the Form 990; and a fee of $15.
    6. For more information, go to the website: dos.state.pa.us/charities or call: (717) 783-1720

ANNUAL FILING REQUIREMENTS TO MAINTAIN PENNSYLVANIA NONPROFIT

  1. PENNSYLVANIA STATE’S DEPARTMENT OF STATE:
    1. File Annual Statement Form
      1. Note that the due date is on or before April 30th of each year in which there has been a change in corporate officers during the preceding calendar year
      2. Send it to: Department of State Bureau of Corporations and Charitable Organizations P.O. Box 8722 Harrisburg, PA 17105-8722
      3. There is no filing fee
      4. For more information, go to the website: dos.state.pa.us/corps or call: (717) 787-1057
    2. File Decennial Report of Association Continued Existence Form
      1. Note that the due date is once every 10 years if the corporation has not made a new or amended filing with the Corporation Bureau in the past 10 years
      2. Send it to: Department of State Corporation Bureau P.O. Box 8039 Harrisburg, PA 17105-8039
      3. The filing fee is $70
  2. PENNSYLVANIA BUREAU OF CHARITABLE ORGANIZATIONS:
    1. File Charitable Organization Registration Statement (Form BCO-10) + a copy of Form 990 (Include Form BCO-23 if organization not required to file Form 990, or if it files Form 990-EZ or Form 990-PF.)
      1. Note that the due date is 315 days after the end of the fiscal year.
      2. Send it to: Commonwealth of Pennsylvania Department of State Bureau of Charitable Organizations 207 North Office Building Harrisburg, PA 17120
    2. The filing fee is from $15 to $250 (it depends on contributions)
      1. The late-filing fee is $25 per month
    3. Some organizations are exempt from filing BCO-10. If your organization is one of them, you may still be required to file the Institutions of Purely Public Charity Registration Statement. For details, go to the Pennsylvania Department of State’s website.
    4. Financial Statement (F.S.): provide internally prepared F.S. – if contributions are under $50,000; provide compiled F.S. – if contributions are from $50,000 to $100,000; provide reviewed F.S. – if contributions are above $100,000 but less than $300,000; provide audited F.S. – if contributions are $300,000 or above.
    5. For more information, go to the website: http://www.dos.pa.gov/Pages/default.aspx or call: (717) 783-1720
  3. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2. Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  4. PENNSYLVANIA STATE’S ATTORNEY GENERAL:
    1. File a copy of Form 990-PF
    2. Note that the due date is 4 and a half months after the end of the fiscal year
    3. Send it to: Office of the Attorney General 14th Floor Strawberry Square Harrisburg, PA 17120
    4. There is no filing fee
    5. Only private foundations are required to submit this form.
    6. For more information, go to the website: attorneygeneral.gov or call: (717) 783-2853
  5. PENNSYLVANIA STATE’S DEPARTMENT OF REVENUE:
    1. File Sales Tax Exemption Renewal Form REV-72
      1. Note that the due date is once every 5 years. About two months before an organization’s sales tax exemption expires, the Department of Revenue will send a renewal packet.
    2. Send it to: Department of Revenue Bureau of Business Trust Fund Taxes Miscellaneous Tax Division Dept. 280909 Harrisburg, PA 17128-0909
    3. There is no filing fee
    4. For more information, go to the website: revenue.state.pa.us or call: (717) 783-5473