Pennsylvania

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://www.corporations.pa.gov/search/corpsearch
Additional info
 
Fee: $125
Processing: 4 weeks (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
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.
Business entity search
 
https://www.corporations.pa.gov/search/corpsearch
Form (e-file)
 
Link: https://hub.business.pa.gov/Login
Due: Annually, by April 30
Fee: None, to the best of our knowledge

Charity registration

Filing exemption available!
 
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:
Due: n/a
Fee: None, to the best of our knowledge
Initial form
 
Link: Full e-file registration required for organizations not affiliated with a school
https://www.charities.pa.gov/#/page/default


Purely Public Charity Registration (for organizations affiliated with a school)
http://www.dos.pa.gov/BusinessCharities/Charities/RegistrationForms/Documents/Registration%20Forms/purely_public_form.pdf
Due: Within 30 days of your organization raising $25,000 (unless exempt from filing)
Fee: $100 Varies (fee breakdown); or
$15 for Purely Public registration
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: Full e-file registration required for organizations not affiliated with a school
https://www.charities.pa.gov/#/page/default
Due: Within 135 days following your fiscal year end (unless exempt from filing)
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents

Income/franchise tax exemption

 

Sales tax exemption

Notes
 
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.
Initial form
 
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:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Most recent financial statement, or if new, a proposed budget
  • Your most recently filed 990-series return (if applicable)
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
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

Raffle (games of chance)

Filing information
 
Link: https://www.revenue.pa.gov/FormsandPublications/FormsforBusinesses/SGOC/Documents/rev-1750.pdf
Due: Before event
Fee: $25.00-125.00