Note 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.
HOW TO REGISTER WITH THE PENNSYLVANIA STATE’S DEPARTMENT OF REVENUE AND OBTAIN CORPORATE AND SALES TAX EXEMPTIONS:
File Form REV-72, together with: 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)
Send to: Department of Revenue Bureau of Business Trust Fund Taxes Miscellaneous Tax Division Dept. 280909 Harrisburg, PA 17128-0909
HOW TO REGISTER WITH THE PENNSYLVANIA STATE’S BUREAU OF CHARITABLE ORGANIZATIONS:
File Form BCO-10, together with: 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).
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.
Send to: Commonwealth of Pennsylvania Department of State Bureau of Charitable Organizations 207 North Office Building Harrisburg, PA 17120
The filing fee is from $15 to $250 (it depends on contributions)
Audit: provide an internal audit – if contributions are under $50,000;
Provide compiled, reviewed or audited financials – if contributions are between $50,000 and $100,000;
Provide reviewed or audited financials – if contributions are between $100,000 and $300,000;
Provide audited financials – if contributions are $300,000 and above.
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.
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
Send to: Department of State Bureau of Corporations and Charitable Organizations P.O. Box 8722 Harrisburg, PA 17105-8722
File Decennial Report of Association Continued Existence Form
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
Send to: Department of State Corporation Bureau P.O. Box 8039 Harrisburg, PA 17105-8039
The filing fee is $70
PENNSYLVANIA BUREAU OF CHARITABLE ORGANIZATIONS:
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.)
Note that the due date is 315 days after the end of the fiscal year.
Send to: Commonwealth of Pennsylvania Department of State Bureau of Charitable Organizations 207 North Office Building Harrisburg, PA 17120
The filing fee is from $15 to $250 (it depends on contributions)
The late-filing fee is $25 per month
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.
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.
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.
Send to: Department of Revenue Bureau of Business Trust Fund Taxes Miscellaneous Tax Division Dept. 280909 Harrisburg, PA 17128-0909
