Pennsylvania Charitable Registration: Requirements, Exemptions, and Filing Process

Pennsylvania charitable registration is a compliance requirement that affects many nonprofits and fundraising organizations that solicit donations from Pennsylvania residents. The state’s charitable solicitation law is designed to help protect donors, improve transparency, and ensure organizations disclose key financial and governance information before and during fundraising activity.

If your organization plans to raise money in Pennsylvania, the most important question is simple: do you need to register, qualify for an exclusion or exemption, or file a related disclosure form instead? The answer depends on how your organization operates, whether it pays anyone to solicit gifts, how much it raises, and whether it falls into a category that Pennsylvania treats differently.

What Pennsylvania charitable registration covers

The Pennsylvania Department of State, through the Bureau of Corporations and Charitable Organizations, administers charitable registration and related filings. In general, organizations that request charitable donations from Pennsylvania residents must register unless they meet a specific exclusion or exemption.

That rule applies whether fundraising happens by mail, online, through events, or through paid solicitation professionals. Pennsylvania also requires separate registration for professional solicitors and fundraising counsel, so the charitable organization’s obligations are only one part of the compliance picture.

Who must register

As a general rule, an organization must register before it solicits contributions from Pennsylvania residents if it uses compensated solicitation. If no one is compensated to solicit, initial registration is required within 30 days after the organization receives more than $25,000 in gross contributions.

A few details matter here:

• The threshold is based on gross annual contributions.
• Gross annual contributions are measured using the organization’s immediate preceding fiscal year.
• The amount is not limited to Pennsylvania-only donations.
• If a paid solicitor, employee, or other compensated person is used to solicit donations in Pennsylvania, registration should be in place before that activity begins.

If your organization is already active and suddenly crosses a threshold, do not wait until the next filing season. Pennsylvania requires the registration to be current when the fundraising obligation begins.

Who may qualify for an exclusion or exemption

Some organizations may be excluded or exempt from Pennsylvania charitable registration rules. Whether an organization qualifies depends on the facts and on the state’s exclusion and exemption criteria.

Common categories that may qualify include:

• Organizations of law enforcement personnel, firefighters, or other public safety personnel, if the solicitation does not benefit anyone outside the active membership.
• Religious institutions and separate groups or corporations that form an integral part of a religious institution, if the organization meets the state’s criteria.
• Educational institutions and certain auxiliary associations, foundations, and support groups directly responsible to educational institutions.
• Hospitals and hospital foundations regulated by the Pennsylvania Department of Health or Department of Public Welfare.
• Veterans’ organizations chartered under federal law, volunteer fire companies, ambulance associations, rescue squad associations, and their auxiliaries or affiliates, when fundraising is conducted only by unpaid volunteers, members, or affiliates.
• Public, nonprofit library organizations that receive state and municipal aid and file an annual fiscal report with the State Library System.
• Senior citizen centers and nursing homes that meet the state’s nonprofit and fundraising criteria.
• Parent-teacher associations or organizations recognized by a notarized letter from the school district.
• Corporations established by an act of Congress that must report annually to Congress under federal law.
• Charitable organizations receiving gross national contributions of $25,000 or less annually, so long as they do not compensate anyone for soliciting contributions.

Because the distinction between an exclusion and an exemption can affect filing obligations, organizations should verify the category before assuming they are excused from registration.

Forms you may need

Pennsylvania uses different forms depending on the organization’s status and filing purpose.

If your organization is a charity that is not otherwise required to register, it may still file voluntarily. Voluntary filing can be useful when an organization wants a clear public record or expects to begin soliciting later.

Documents required for registration

A complete Pennsylvania charitable registration package usually includes the following:

• A properly completed, signed, and dated BCO-10 registration statement with original signatures.
• A signed copy of the organization’s IRS Form 990, 990EZ, 990PF, or 990N return for the immediate preceding fiscal year end, plus applicable schedules.
• If the federal return was signed electronically, a copy of the electronic signature page filed with the IRS.
• The Pennsylvania public disclosure form, BCO-23, if the organization does not file a federal Form 990 or files Form 990N, 990EZ, or 990PF.
• Financial statements for the immediate preceding fiscal year end.
• For initial registrants, copies of the IRS exemption letter, organizational documents such as articles of incorporation or charter, and bylaws.
• The registration fee payable to the Commonwealth of Pennsylvania.

One important federal filing note: Schedule B should not be sent unless the organization files Form 990PF.

Fee levels and financial statement requirements

Pennsylvania uses gross annual contributions to determine both filing fees and the level of financial statement review required. The fee brackets and the financial statement thresholds are related, but they are not identical.

Current registration fee schedule

Financial statement requirements

For internally prepared statements, the organization should be able to show revenue, expenses, fund balances, and the disposition of net proceeds. Compiled statements must be prepared by an independent licensed CPA or public accountant under the appropriate professional standards. Reviews and audits must also be performed by an independent licensed CPA or public accountant.

How to file in Pennsylvania

Pennsylvania offers both online and mail filing, but not every form can be filed electronically.

Online filing

The state’s Charities System currently accepts:

• Charity Registration Statement
• Purely Public Charity Registration Statement
• Non-renewal Statement

For organizations filing one of those forms, online submission is usually the fastest option.

Mail filing

Other charity-related registration forms must be downloaded, completed, and mailed or delivered to the Bureau of Corporations and Charitable Organizations in Harrisburg.

The mailing address is:

Pennsylvania Department of State
Bureau of Corporations and Charitable Organizations
North Office Building
401 North Street, Room 207
Harrisburg, PA 17120

Pennsylvania does not accept charity filings by email.

Renewal timing and deadlines

Renewal timing is one of the easiest places to make a mistake, especially if your organization changes its fiscal year or starts fundraising midyear.

Here are the key deadlines:

• Initial registration is required before compensated solicitation begins, or within 30 days after receiving more than $25,000 in gross contributions when no one is compensated to solicit.
• Renewal must be postmarked no later than the 15th day of the eleventh month following the close of the organization’s fiscal year.
• The renewal due date appears on the certificate of registration issued after approval.
• Charitable organizations must notify the Bureau in writing of any material change in filed information within 30 days after the change occurs.

Pennsylvania also charges a late filing fee of $25 for each calendar month or part of a month after the due date. That fee is statutory and cannot be waived. Organizations that file voluntarily are not subject to late filing fees.

Common filing mistakes to avoid

Pennsylvania charitable filings are straightforward once the process is understood, but a few avoidable errors can delay approval:

• Using a future fiscal year end or a fiscal year end that does not match the supporting documents.
• Leaving blanks on the form instead of marking items N/A.
• Forgetting to include the correct IRS return or public disclosure form.
• Sending Schedule B when it is not required.
• Missing the certificate number on a renewal payment.
• Assuming federal tax-exempt status automatically means Pennsylvania registration is unnecessary.
• Waiting until after compensated solicitation begins to file the initial registration.
• Missing the material-change update window after a change in officers, address, fundraising structure, or other filed information.

Practical filing checklist

Before you file, make sure you have the following ready:

• Confirm whether your organization is required to register, excluded, or exempt.
• Identify whether you are filing an initial registration, renewal, or non-renewal.
• Gather the most recent federal return and the matching fiscal year financial statements.
• Prepare the BCO-10 or any other required form.
• Confirm whether a BCO-23 is required.
• Verify the fee based on your gross annual contributions.
• Decide whether to file online or by mail.
• Keep your records aligned so the fiscal year end matches across all documents.

Final takeaway

Pennsylvania charitable registration is more than a formality. It is a recurring compliance obligation that can affect an organization’s ability to raise funds legally in the state. The safest approach is to confirm whether your organization must register, gather the required financial records, and file on time with the correct supporting documents.

For nonprofits, associations, and mission-driven organizations that plan to solicit donations in Pennsylvania, staying ahead of the BCO-10 process helps avoid penalties, keep fundraising uninterrupted, and maintain public trust.