Last Updated: February 2026
Pennsylvania requires most charitable organizations to register before soliciting contributions from residents of the state. The state also imposes annual reporting requirements, financial disclosure thresholds, and oversight of professional fundraising activity, making Pennsylvania a key compliance jurisdiction for nationally active nonprofits.
For organizations conducting multi-state fundraising, Pennsylvania should be treated as a core registration state requiring centralized tracking and ongoing compliance oversight.
For broader national context, see:
When Registration Is Required in Pennsylvania
A nonprofit must register with the Pennsylvania Bureau of Corporations and Charitable Organizations before soliciting charitable contributions in the state.
Registration is generally required if an organization:
- Solicits donations from Pennsylvania residents
- Conducts online fundraising accessible to Pennsylvania donors
- Uses professional fundraisers or solicitors
- Conducts direct mail, email, or advertising campaigns directed into the state
These requirements apply to both Pennsylvania-based and out-of-state nonprofits.
For digital fundraising implications, see:
- Online Fundraising & Charleston Principles
- Where Nonprofits Must Register Based on Online Fundraising
Initial Registration Overview
Registration must be completed prior to beginning solicitation activities.
Typical filing components include:
- Charitable organization registration application
- IRS determination letter
- Governing documents
- IRS Form 990 or financial statements
- Officer and director information
- Disclosure of professional fundraising relationships
- Filing fee
For registration timing strategy:
Exemptions
Pennsylvania provides several exemptions, though most mid-sized and large nationally fundraising nonprofits must still register.
Common exemptions include:
- Religious organizations
- Educational institutions
- Governmental entities
- Certain healthcare organizations
- Organizations raising below defined contribution thresholds
Because exemption criteria are relatively narrow, most national nonprofits must register.
For broader exemption strategy:
Annual Renewal Requirements
Pennsylvania requires annual renewal of charitable registration.
Renewal generally requires:
- Updated registration information
- IRS Form 990
- Financial statements when applicable
- Filing fee
Renewal deadlines are typically tied to the organization’s fiscal year.
For coordinated multi-state renewal planning:
Financial Reporting and Audit Thresholds
Pennsylvania imposes escalating financial reporting requirements based on contribution levels.
Organizations exceeding certain revenue thresholds may be required to submit audited financial statements prepared by an independent CPA. Mid-tier organizations may be required to submit reviewed financial statements.
These thresholds apply to total organizational contributions, not Pennsylvania-specific fundraising.
For broader audit coordination:
Disclosure Requirements
Pennsylvania requires specific charitable solicitation disclosure language in certain fundraising communications.
Disclosure obligations may include:
- Identification of the organization’s registration status
- Instructions for obtaining financial information
- Notice of the regulating authority
These disclosure rules are a key compliance consideration for national fundraising campaigns.
For a national comparison:
Professional Fundraisers and Commercial Co-Ventures
Pennsylvania regulates third-party fundraising relationships.
Organizations engaging:
- Professional solicitors
- Fundraising counsel
- Commercial co-venturers
must comply with contract filing, reporting, and disclosure requirements.
See:
Governance and Risk Considerations
Pennsylvania maintains publicly accessible charity records. Noncompliance may:
- Affect grant due diligence reviews
- Raise board oversight concerns
- Create Form 990 disclosure inconsistencies
- Impact fundraising platform certifications
For broader risk analysis:
- What Happens If a Nonprofit Fails to Register?
- Charitable Solicitation Registration Mistakes That Put Nonprofits at Risk
Pennsylvania in a National Compliance Strategy
Pennsylvania is considered a core compliance jurisdiction due to its:
- Mandatory registration requirement
- Annual renewal obligations
- Financial reporting thresholds
- Disclosure rules for solicitations
Organizations fundraising nationally should include Pennsylvania within centralized compliance tracking systems.
For structured planning:
If your organization is fundraising in Pennsylvania as part of a multi-state strategy, coordinated compliance oversight can reduce administrative burden and governance risk.