Starting and running a nonprofit in Pennsylvania

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations

Official source · checked October 21, 2026

Form

Articles of Incorporation, Nonprofit (DSCB:15-5306/7102), filed with a Docketing Statement (DSCB:15-134A)

Official source · checked October 21, 2026

Filing fee

$125

Official source · checked October 21, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're excluded or exempt: organizations asking Pennsylvania residents for donations register with the Department of State on Form BCO-10.

Official source · checked October 21, 2026

Exempt

Organizations with $25,000 or less a year in contributions nationwide that pay no one to solicit, and certain religious institutions, accredited schools, hospitals, volunteer veterans, fire, ambulance and rescue groups, public libraries and PTAs, among others. File within 30 days of going over $25,000, or before paying anyone to solicit.

Official source · checked October 21, 2026

Fee

By annual contributions: $15 for $25,000 or less; $100 from $25,001 to under $100,000; $150 from $100,000 to under $500,000; $250 above $500,000.

Official source · checked October 21, 2026

Renewal

Every year on Form BCO-10. Your renewal date follows your fiscal year end, and the state builds an automatic extension into the certificate's expiration date, so you don't need to ask for one.

Official source · checked October 21, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Sales tax

Apply on Form REV-72 or online through myPATH. Include a governing document that bars private use of surplus funds, your current financial statement (or a proposed budget if you're new), your IRS determination letter if you have it, and your latest Form 990 if you've filed one.

Official source · checked October 21, 2026

Corporate net income tax

The Department of Revenue lists certain qualifying not-for-profit organizations among the entities exempt from corporate net income tax.

Official source · checked October 21, 2026

We couldn't confirm whether a nonprofit has to apply or file anything to show it's exempt from corporate net income tax, or which nonprofits qualify. Ask the Pennsylvania Department of Revenue.

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

One or more. The number is set in your bylaws; if they don't set it, the number in your articles; if neither does, three (15 Pa.C.S. § 5723).

Official source · checked October 21, 2026

Every year

• Pennsylvania Department of State: charitable organization registration renewal (BCO-10)

  Charities registered to ask for donations in Pennsylvania renew every year. The renewal must be postmarked by the 15th day of the 11th month after the fiscal year ends, and your exact date is printed on your certificate of registration. Late filings cost $25 for each month or part of a month, and the late fee can't be waived. Some organizations are excluded or exempt: confirm with the Bureau of Corporations and Charitable Organizations.

  Official source · checked October 14, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Pennsylvania's in date order.

Make my Pennsylvania calendar

Who to ask

We don't list a free legal help program for Pennsylvania charities yet. The directory has the programs we know of.