Pennsylvania (PA) · Requirement Summary
Pennsylvania charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Pennsylvania (PA).
| Filing Authority | Pennsylvania Department of State – Bureau of Charitable Organizations (BCO) |
|---|---|
| Filing Method | Online via BCO portal for renewals/updates (some filings may be mailed as permitted) |
| Filing Calendar & Triggers | Annual renewal for registered charities (fiscal-year based) |
| Filing Due Date | 15th day of the 11th month after fiscal year end (BCO-10) |
| Renewal Detail | File BCO-10 + attachments; tiered fee; update officers/address and solicitation methods |
| Extensions Calendar | Extension generally aligned to IRS extension (submit extension/BCO guidance as applicable) |
| Exemptions | Religious organizations; educational institutions; certain small/local fundraising; and other statutory exemptions |
| Good Standing Required for Charity Filing? | Yes |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | High |
| Recovery Method | File missing BCO-10 renewals (oldest→newest) + fees; resolve deficiency letters; reinstate if revoked |
| Required Documents | BCO-10; IRS Form 990 series; financial statements; professional fundraiser contracts if applicable |
| Financial Audit/Review Thresholds | Audit required above threshold contributions; CPA review may be required in mid-tier (per PA instructions) |
| Schedule B Reaction Rule (Donor Names) | Keep (PA typically requires complete IRS return; donor info not publicly disclosed by BCO) |
| Signature Requirements | Authorized officer signature; electronic accepted for online filing |
| High-Risk Traps / Enforcement Notes | Due date is later than IRS; ensure correct fee tier; missing audited financials where required blocks renewal High Late fee alert: monthly penalties that accumulate. |
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