Charitable Organizations
The Pennsylvania Solicitation of Funds for Charitable Purposes Act, 10 P. S. § 162.1 et seq., requires organizations soliciting charitable contributions from Pennsylvania residents to register with the Bureau by filing a BCO-10 (PDF) Charitable Organization Registration Statement unless they are excluded or exempted from the Act. For additional information on excluded or exempt organizations in Pennsylvania, please refer to the Bureau's Exclusions and Exemptions List. If your organization would like to seek approval of an exemption or exclusion, please see the Request for Approval of Exemption/Exclusion Form, BCO-9. For organizations who are not either excluded or exempted from the Act, there are statutorily mandated renewal dates for each registration. The renewal date is based on your fiscal year end (FYE). Renewal dates can be found here: FY 2020 and FY 2021. Please note that these due dates are only for renewal registrations.
If your organization is soliciting contributions from Pennsylvania residents without a current registration in effect, and is also not excluded or exempt, it must file a BCO-10 registration statement for its most recently completed fiscal year; a copy of its IRS Form 990 return; and the appropriate financial statements within 30 days of receiving more than $25,000 in gross national contributions or prior to compensating someone to solicit contributions from Pennsylvania residents.
Organizations receiving more than $25,000 but less than $100,000 must submit internally prepared financial statements. In lieu of internally prepared financial statements, organizations receiving more than $25,000 but less than $100,000 may submit compiled, reviewed, or audited financial statements. Compiled financial statements must be prepared by a licensed certified public accountant or licensed public accountant. Organizations receiving $100,000 and less than $250,000 must file compiled, reviewed or audited financial statements. Organizations receiving $250,000 and less than $750,000 must file reviewed or audited financial statements, and organizations receiving $750,000 or more must file audited financial statements. Reviews and audits must be performed by an independent, licensed public accountant or an independent, licensed certified public accountant.
An organization that is not required to file a full IRS 990 return must file a Pennsylvania Public Disclosure Form BCO-23. This includes an organization that files an IRS Form 990N, 990EZ, or 990PF, or an affiliate whose parent organization files a 990 group return must file a BCO-23 Form in addition to filing a copy of the organization’s IRS Form 990N, 990EZ, 990PF, or 990 group return.
If the organization is not exempt from filing, the registration fee and financial statement requirements are as follows:
| Gross Annual Contributions | Registration Fee |
|---|---|
| Section 162.7(a) Organizations | $15 |
| $25,000 or less | $15 |
| $25,001 to less than $100,000 | $100 |
| $100,000 to less than $500,000 | $150 |
| Greater than $500,000 | $250 |
| 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 |
Please make all checks and/or money orders payable to the "Commonwealth of Pennsylvania."
First-time registrants must also submit copies of other official documents such as their incorporation documents, organizational charter, by-laws and a copy of any determination of the organization's tax-exempt status.
Even if an organization is exempt from the registration requirements under The Solicitation of Funds for Charitable Purposes Act, 10 P. S. § 162.1 et seq. (Act), if it is located in Pennsylvania, it is still required to file an Institutions of Purely Public Charity Registration Statement (PDF) required annually by the Institutions of Purely Public Charity Act (PDF), 10 P. S. § 371 et seq., unless it meets one of the two exemptions listed below:
- Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return;
- An institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution's program service revenue does not equal or exceed $5,000,000.
The filing of the Institution of Purely Public Charity registration will not result in a certificate of registration from the Bureau. This registration is not interchangeable with the registration required under The Solicitation of Funds for Charitable Purposes Act, 10 P. S. § 162.1 et seq. Organizations who have previously registered under the Solicitation Act should continue to register voluntarily under the Solicitation Act by filing a BCO-10 Registration form and other required documents. This will prevent a lapse in registration in case your organization is not exempt in following years.
An organization that is no longer subject to registration requirements is encouraged to voluntarily register or may file a Form BCO-2 Non-Renewal Notice Form.