Pennsylvania has one formation step almost no other state requires: you have to publish your intent to incorporate in two newspapers before you're done. Combine that with a brand-new 2025 annual report rule and it's easy to miss a step here. Here's the full sequence, formation through fundraising.
Search the Department of State's business entity database to confirm your proposed name is distinguishable from names already on file. If you're not ready to file yet, Pennsylvania allows name reservation for a fee; check the Department of State's current fee schedule before reserving.
File Articles of Incorporation (DSCB:15-5306/7102) with a docketing statement (DSCB:15-134A) with the Department of State's Bureau of Corporations and Charitable Organizations.
Filing fee: $125. Check the Department of State's current fee schedule before filing; veterans and reservists starting a business may qualify for a fee waiver under a separate program, though nonprofit eligibility for that waiver should be confirmed directly with the Department.
Pennsylvania requires you to advertise your intention to incorporate, or the fact that you've incorporated, in two newspapers: one a newspaper of general circulation in the county where your registered office sits, and the other the county's designated legal journal. This isn't a Department of State filing; it's a separate step you handle with the newspapers directly, and you keep proof of publication in your organization's records rather than submitting it to the state. Almost no other state on this site requires anything like it.
Pennsylvania requires at least one director by default, though most practitioners and the IRS expect at least three for a 501(c)(3) board. Unlike most states, Pennsylvania does not require you to name a traditional registered agent. Instead, you list a registered office, a physical Pennsylvania street address (not a P.O. box) where legal documents can be delivered, or you can contract with a Commercial Registered Office Provider (CROP) and list their address instead if your organization has no physical Pennsylvania location. Listing a CROP address without first signing a contract with that provider can expose you to penalties, so line up the contract before you file.
Once your Articles are filed, get your EIN from the IRS (Form SS-4, free, instant online), then apply for federal tax-exempt status: Form 1023-EZ if you qualify (under $50,000 in projected annual gross receipts, under $250,000 in assets), or the full Form 1023 otherwise. See our First 90 Days checklist for the full federal walkthrough, current fees, and processing times.
Pennsylvania requires nonprofits to register with the state before soliciting donations from residents. This is separate from your 501(c)(3) status and separate from the Articles of Incorporation you already filed with the Department of State.
You'll file the BCO-10 (Charitable Organization Registration Statement) with Pennsylvania's Bureau of Corporations and Charitable Organizations. You must file this before you solicit donations from Pennsylvania residents.
Who must file: Any organization that solicits charitable contributions from Pennsylvania residents, except those receiving less than $25,000 per year AND having program service revenue under $5,000,000.
The BCO-10 fee is tiered by your organization's annual contributions:
First-time registrants must also submit a copy of your IRS Form 990 (or 990-N filing notice if you file the e-Postcard), your articles of incorporation, bylaws, and financial statements appropriate to your contribution level.
Your BCO-10 must be renewed every year. The deadline is the 15th day of the 11th month after your fiscal year ends. If your fiscal year is the calendar year (ending December 31), your renewal is due by November 15.
Contact the Bureau directly if you have questions about your specific filing:
Federal 501(c)(3) status does not automatically exempt you from Pennsylvania state taxes. You must apply separately.
Pennsylvania requires nonprofits to apply for a sales tax exemption separately. Complete the REV-72 (Application for Sales Tax Exemption) and submit it online through the myPATH portal or by mail to the Department of Revenue.
You'll need:
Renewal every 5 years: Your sales tax exemption is valid for 5 years. You must renew it by applying again before the expiration date. The Department of Revenue will send you a renewal notice, but don't rely on receiving it; mark your calendar for the expiration date.
Pennsylvania does not automatically exempt 501(c)(3)s from state corporate net income tax. However, many qualified nonprofits may be exempt under Pennsylvania law. Check with the Department of Revenue to determine whether your organization qualifies for an exemption. If you do not qualify for an automatic exemption, you may owe PA corporate net income tax at the end of the year.
To apply for a sales tax exemption online: Visit myPATH.pa.gov, register, and complete the Nonprofit Sales Tax Exemption Application. The online process is faster than mailing a paper REV-72.
Pennsylvania now requires all nonprofit corporations to file an annual report with the Department of State, effective January 1, 2025.
Who must file: All domestic nonprofit corporations (your organization, if incorporated in Pennsylvania).
Due date: January 1 – June 30 each year.
Fee: No fee for nonprofit corporations. (The $7 fee applies only to for-profit business corporations and other entity types.)
What to submit: The annual report includes your organization's name, state of incorporation, registered office address, principal office address, at least one governor's name, and names and titles of principal officers.
How to file: File online at file.dos.pa.gov. Your report is processed automatically and you'll receive confirmation within minutes.
Grace period: Pennsylvania built in a grace period for the transition: no penalties apply to 2025 or 2026 reports if filed late. Full enforcement (with potential dissolution penalties for non-filing) begins with reports due in 2027. Do not rely on this grace period; file on time.
All of these need their own calendar entry or you'll miss one.
Pennsylvania's requirements are straightforward but worth tracking carefully: register with the Bureau before fundraising, apply for sales tax exemption, and file your annual state report. If you're also fundraising in other states, see our charitable solicitation registration guide for the broader multi-state picture.