Last Updated: February 2026
Nonprofits that solicit charitable contributions from Pennsylvania residents are generally required to register with the Pennsylvania Department of State before conducting fundraising activities. Pennsylvania is considered a higher-complexity jurisdiction because it applies tiered filing fees, detailed disclosure requirements, and escalating financial statement thresholds tied to contribution levels.
Managing registrations across multiple states? Contact Us
Explore all charitable solicitation registration requirements by state
At-a-Glance Overview
Regulating Agency
Pennsylvania Department of State — Bureau of Charitable Organizations
Initial Registration Required
Yes, prior to soliciting contributions in the state.
Registration Term
Annual reporting is required each year.
Annual Renewal / Financial Reporting
An annual financial report must be filed to maintain compliant status.
Filing Method
Online or paper filing options are available.
Registration Fees
Sliding scale based on gross national contributions.
Registered Agent Requirement
Not required solely for charitable registration.
Who Must Register in Pennsylvania
Most organizations must register if they:
- Solicit charitable donations from Pennsylvania residents
- Conduct direct mail, digital, or event-based fundraising reaching the state
- Use professional fundraisers or commercial co-ventures
- Maintain offices, chapters, or charitable assets within Pennsylvania
Out-of-state organizations fundraising nationally typically include Pennsylvania early in their compliance planning due to the state’s detailed reporting requirements.
Initial Registration Process
Filing Agency
Pennsylvania Department of State — Bureau of Charitable Organizations
Filing Forms
Initial filings are generally submitted using
Registration Statement (Form BCO-10).
Form BCO-23 is needed for organizations filing 990-N, 990-EZ, or 990-PF.
Typical Supporting Documentation
Organizations typically provide:
- IRS Form 990 (or Pennsylvania disclosure form if applicable)
- Officer and director information
- Lists of professional fundraisers and related contracts
- Organizational contact and governance information
Authorized officer signatures are required; electronic signatures are accepted for online filings.
Registration Fees
Pennsylvania applies a tiered fee structure based on total national contributions from the prior fiscal year:
- $25,000 or less — lowest fee tier
- $25,001 to under $100,000 — mid-tier
- $100,000 to under $500,000 — higher tier
- Over $500,000 — highest fee tier
Contribution calculations include nationwide fundraising activity, not just donations received within Pennsylvania.
Annual Renewal & Reporting
Pennsylvania requires annual financial reporting to maintain active registration.
Filing Method
Online or mailed submission permitted.
Late Fees
Late filings may incur a monthly penalty until submitted.
Organizations should maintain consistent reporting each year to avoid administrative enforcement actions.
Financial Statement & Audit Thresholds (Pennsylvania)
Pennsylvania uses contribution-based thresholds to determine the required level of financial reporting:
- $100,000–$250,000 in contributions: Compiled financial statements prepared by an independent accountant are generally required.
- $250,000–$750,000: CPA review required.
- Above $750,000: Independent CPA audit required.
Membership dues and certain government funding sources are excluded when calculating contribution totals for these thresholds.
Audit or review waivers may be requested in limited circumstances if the organization can demonstrate special justification.
Exemptions
Pennsylvania recognizes several exemption categories, including:
- Organizations receiving relatively small annual contributions if fundraising is conducted by volunteers
- Certain religious institutions
- Accredited educational institutions
- Public safety and veteran-related organizations
Organizations seeking exemption must submit a formal exemption request.
Even exempt entities may still have separate annual reporting obligations under other Pennsylvania statutes, particularly if claiming state tax benefits.
View a nationwide comparison of exemption eligibility
Estimated Registration Timeline
Processing time varies depending on submission completeness and documentation quality. Organizations that include all financial schedules and fundraiser disclosures at the outset typically experience faster approval.
Pennsylvania in a Multi-State Compliance Strategy
Because Pennsylvania applies contribution-based financial statement thresholds and detailed disclosure requirements, it is often among the more administratively intensive states for nationally fundraising nonprofits. Coordinating audit preparation with multi-state reporting calendars can reduce delays and re-filings.
For broader planning guidance: Multi-state fundraising compliance guide
Need Help Managing Pennsylvania Registration?
Ironwood Registrations assists nonprofits with:
- Multi-state registration strategy
- Preparation and submission of Pennsylvania filings
- Audit and financial reporting coordination
- Ongoing renewal tracking
Or contact our team directly