Charitable organizations operating in Pennsylvania now have two primary annual filing requirements with the Department of State: the Charitable Organization Registration Statement (Form BCO-10) and the Annual Report. Understanding these obligations is crucial for maintaining good standing and avoiding penalties.
| Requirement | Details | Key Dates/Deadlines | Fees | Types of Information Required |
|---|---|---|---|---|
| Note: While Centre Foundation will make every effort to keep this page updated, please reference the PA Department of State Website for full, updated information on the filing the BCO-10 and Annual Report. | ||||
| BCO-10 | Organizations soliciting charitable contributions from Pennsylvania residents, unless excluded or exempt.
Required to maintain active registration annually. | Initial RegistrationPrior to compensating a person for soliciting contributions OR within 30 days of receiving more than $25,000 in gross contributions (if no compensated solicitors).Annual Renewal15th day of the 11th month after the close of the organization's fiscal year (e.g., November 15th for calendar year fiscal ends, May 15th for June 30 fiscal year ends). | By gross annual contributions
| Initial Registration
Annual Renewal
|
| Annual Report
required starting 1/1/2025 | Required for all business entities, including nonprofits, replacing the decennial filing. This is separate from the BCO-10. | June 30th each year for nonprofit corporations (starting 2025). | $0 for nonprofit corporations. | Organization's name, jurisdiction of formation, registered office address, name of at least one "governor" (director, etc.), names and titles of principal officers, principal office address, entity number. |
Frequently Asked Questions
What organizations are excluded or exempt from filing a BCO-10?
While many charitable organizations need to register, some are excluded or exempt from the BCO-10 filing requirements. Always verify your specific situation with the PA Bureau of Charitable Organizations—they can be reached via 717.783.1720, ST-CHARITY@pa.gov
| Type of Organization | Criteria for Exclusion/Exemption |
|---|---|
| Small Organizations | Any charitable organization which receives gross national contributions of $25,000 or less annually AND does not compensate any person who conducts solicitations. |
| Religious Institutions | Religious institutions and separate groups or corporations which form integral parts of religious institutions. |
| Educational Institutions | Educational institutions and any auxiliary associations, foundations, and support groups that are directly responsible to educational institutions, provided their curricula are registered with or approved by the Department of Education. |
| Hospitals and Hospital Foundations | Hospitals and hospital foundations regulated by the Department of Health or Public Welfare. |
| Veterans' Organizations, Volunteer Fire/Ambulance Associations, Rescue Squads | Chartered under federal law, provided all fundraising activities are carried on by volunteers, members, or auxiliaries who receive no compensation. |
| Public, Nonprofit Library Organizations | Receive financial aid from state and municipal governments and file an annual fiscal report with the State Library System. |
| Senior Citizen Centers and Nursing Homes | Nonprofit and charitable, with tax-exempt status under the IRC, and all fundraising activities carried on by volunteers, members, or officers who receive no compensation. |
| Parent/Teacher Associations or Organizations | Recognized in a notarized letter from the school district in which they are located. |
| Federal Act Corporations | Any corporation established by an Act of Congress that is required by federal law to submit annual reports of its activities to Congress. |
| Organizations of Law Enforcement Personnel, Firefighters, or Public Safety | Must be tax-exempt under the IRC, no net income inures to direct benefit of any individual, and primarily supported by government grants/contracts or funds solicited from its own membership/congregation. Stated purpose in solicitations must not include any benefit to any person outside the actual active membership. |
Are filing extensions available? What are the penalties for not filing?
| Filing | Exensions | Penalties |
|---|---|---|
| BCO-10 | An automatic extension to the 15th day of the eleventh month after the close of the fiscal year end is granted by the Bureau at the time a registration is approved. The Bureau of Charitable Organizations automatically adds a 180-day extension, making the total 315 days after the end of the fiscal year, and extension requests are no longer required. | A penalty of $25 is assessed for each calendar month or part of the month after the due date, with a maximum cap of $600. Additionally, penalties, fines, and sometimes prohibition of fundraising activities may be imposed. |
| Annual Report | The deadline for nonprofit corporations is generally June 30 of each year. There is a transition period for the new annual reporting requirement. For Annual Reports due in 2027, if an organization fails to file within six months after the due date, they will be subject to penalties. After this six-month grace period, organizations will receive notice from the Department of State and have an additional 60 days to remedy non-compliance. Reinstatement is possible for administratively dissolved domestic entities, with no limitation on the period of time for reinstatement. | Failure to file will lead to administrative dissolution, termination, or cancellation, and loss of the organization's name protection. These penalties will begin to be enforced for Annual Reports due in the 2027 calendar year and thereafter. |
What kind of financial statements do I need for my organization?
| Gross Annual Contributions | Type of Financial Statements Required |
|---|---|
| Section 162.7(a) Organizations | None |
| Less than $100,000 | Internally Prepared, Compiled, Reviewed, or Audited |
| $100,000 to less than $250,000 | Compiled, Reviewed, or Audited |
| $250,000 to less than $750,000 | Reviewed or Audited |
| $750,000 or more | Audited |
- 162.7(a) Organizations: Please refer to this section of the: PA The Solicitation of Funds for Charitable Purposes Act to determine if this special circumstance applies to your organization.
- Gross annual contributions refer to the total national contributions from all sources, based on the organization’s immediate preceding fiscal year end, not just contributions received from Pennsylvania.
- Internally prepared financial statements should include a balance sheet and statements of revenue, expenses, and changes in fund balances.
- Compiled financial statements must be prepared by an independent licensed certified public accountant or licensed public accountant.
I need some help!
- Nonprofit organizations can contact the department of state at: 717.783.1720 or CHARITY@pa.gov
- Feel free to ask us at the Foundation—we may be able to help! Call 814.237.6229 or email nathaniel@centrefoundation.org
Staying on top of these requirements can feel challenging, but by understanding the key details, your organization can remain focused on its mission. These mandates are in place to build public trust and ensure accountability, which ultimately strengthens Pennsylvania’s entire charitable sector.
