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How to Start a Nonprofit in Pennsylvania: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own rules for starting and running a nonprofit. In Pennsylvania, the process involves initial registration, applying for tax-exempt status, and recurring annual filings. Knowing these requirements from the start will help your organization remain compliant and in good standing.
Understanding the Basics
Before focusing on Pennsylvania-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Checking availability through the Secretary of State helps avoid delays in the registration process. Pennsylvania Department of State
Choose your board of directors
In Pennsylvania, nonprofits must have at least 1 director (default 3), who must be a natural person of full age (exceptions may apply), with no residency or membership requirement; terms are 1 year, a majority constitutes a quorum, and at least 1 director must serve on committees. Required officers include President, Secretary, and Treasurer—the President and Secretary must be natural persons of full age, while the Treasurer can be a natural person or a corporation. One person may hold multiple officer positions if necessary.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Pennsylvania or authorized to operate there.
How to register a nonprofit in the state of Pennsylvania?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Pennsylvania:
File Articles of Incorporation with the Pennsylvania Secretary of State
To legally incorporate your organization in Pennsylvania, you must file the Articles of Incorporation with the Secretary of State.
Filing methods
- Online: Submit via the Pennsylvania Business Filing Services Online Portal.
-
Mail: Send the completed form to the Corporation Bureau, Department of State
Corporation Bureau
Department of State
P.O. Box 8722
Harrisburg, PA 17105-8722
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Articles of Incorporation |
No specific due date, file before starting the organization |
$125 |
Mail or Online |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS.
This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold Your Organizational Meeting and Adopt Bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws – These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies – Typically includes President, Secretary, and Treasurer.
- Adopt policies – Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings – Approve resolutions to apply for IRS and state tax exemptions.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in Pennsylvania?
To operate legally in Pennsylvania, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply with the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other
than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Once your nonprofit obtains federal tax-exempt status, it is automatically exempt from Pennsylvania state income tax. You do not need to file a separate application for income tax exemption.
However, you must apply for a Sales Tax Exemption separately through REV-72.
Note: Nonprofit organizations that obtained exemption from Pennsylvania must provide an Exception Certificate REV-1220 to the seller instead of paying the tax amount.
Charitable Organization Registration
Before soliciting donations in Pennsylvania, most nonprofits are required to register with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (BCCO).
Form BCO-10 – Charitable Organization Registration Statement
Due Date: Within 30 days of receiving contributions
Filing methods
- Online: Submit through the PA Department of State online portal.
-
Mail: Send the completed form to the Charitable Trust Bureau, Office of the Pennsylvania Attorney General.
Charitable Solicitation Licensing Section
Post Office Box 29622
Raleigh, Pennsylvania 27626-0622
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
Form BCO-10 (Charitable Organization Registration Statement) |
Within 30 days of receiving contributions |
$15 – $250 (based on the amount of contributions received) |
Mail and Online |
What are the annual tax filing requirements for nonprofits
in Pennsylvania?
Federal Tax Filing
Nonprofits in Pennsylvania must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Pennsylvania State Tax Filing
Annual Report:
Currently, the nonprofits aren’t required to submit a separate annual report with the state of Pennsylvania. However, as per the signing of ACT 122 of 2022 by Governor Wolf, nonprofits are required to file an annual report with the state of Pennsylvania starting with the 2025 tax year.
- Due Date: Starting with the 2025 tax year, nonprofits are required to file an annual report with the state of Pennsylvania by June 30th of each year.
Unrelated Business Income:
Pennsylvania does not require a separate annual state income tax return for nonprofit organizations that are
federally exempt.
Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Do I need an EIN for my Pennsylvania nonprofit?
Yes. Every nonprofit must obtain an Employer Identification Number (EIN) from the IRS, even if there are no employees.
How do I apply for a federal tax exemption?
File IRS Form 1023 (or Form 1023-EZ for smaller organizations) to obtain 501(c)(3) status.
Does Pennsylvania require a state tax exemption separately?
Yes. After receiving your IRS determination letter, you can apply for a state sales and use tax exemption by submitting Form REV-72 to the Pennsylvania Department of Revenue.
Article Sources:
- Articles of Incorporation - Articles of Incorporation-Nonprofit
- Form BCO-10 - Charitable Organization Registration Statement
- Form REV-72 - Application for Sales Tax Exemption
- REV-1220 - Pennsylvania Exemption Certificate
- Annual Report - Annual Reports in Pennsylvania