Pennsylvania
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://www.corporations.pa.gov/search/corpsearch |
| Fee: | $125 |
| Processing: | 5 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit organizations in Pennsylvania are required to publish a notice of their incorporation in two newspapers, one of which must be a legal publication. You do not have to submit proof of these publications to the state, but should keep a copy in your club's meeting minutes. |
| https://www.corporations.pa.gov/search/corpsearch |
| Link: | https://hub.business.pa.gov/Login |
| Due: | Annually, by June 30. |
| Fee: | None, to the best of our knowledge |
Charity registration
Filing exemption available!
Initial form
Renewal form
| Rule: |
Gross receipts of less than $25,000.00
Parent/teacher associations or organizations may also be exempted through a notarized letter from the school district in which they are located. Not eligible if using a professional fundraiser. |
| Link: | https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/BCO-9-approval-of-exemption-exclusion.pdf |
| Due: | Within 30 days of your organization raising $25,000 |
| Fee: | None, to the best of our knowledge |
| Link: |
Registration required for organizations not affiliated with a school https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Registration-Statement-BCO-10.pdf Purely Public Charity Registration (for organizations affiliated with a school) https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/purely-public-form.pdf |
| Due: | Within 30 days of your organization raising $25,000 (unless exempt from filing) |
| Fee: |
Varies (fee breakdown); or $15 for Purely Public registration |
Required attachments:
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| Link: |
Registration required for organizations not affiliated with a school https://www.pa.gov/content/dam/copapwp-pagov/en/dos/programs/charities/Registration-Statement-BCO-10.pdf |
| Due: | Within 135 days following your fiscal year end (unless exempt from filing) |
| Fee: | None, to the best of our knowledge |
Required attachments:
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Income/franchise tax exemption
Not required for Pennsylvania.
Sales tax exemption
Notes
Initial form
Renewal form
| To obtain state sales tax exemption, organizations must complete and submit form REV-72 and renew every 5 years. Additionally, REV-1220 must be completed and submitted to each vendor at the time of purchase. |
| Link: |
REV-72 https://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/SUT/Documents/rev-72.pdf REV-1220 (submit to each vendor) https://smartpay.gsa.gov/sites/default/files/wysiwyg/PA%20REV-1220AS.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
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| Link: |
REV-72 https://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/SUT/Documents/rev-72.pdf REV-1220 (submit to each vendor) https://smartpay.gsa.gov/sites/default/files/wysiwyg/PA%20REV-1220AS.pdf |
| Due: | Every 5 years |
| Fee: | None, to the best of our knowledge |
Tax department
Not required for Pennsylvania.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Link: | https://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/SGOC/Documents/rev-1750.pdf |
| Due: | Before event |
| Fee: | $25.00-125.00 |