Start a nonprofit · Pennsylvania
How to Start a Nonprofit in Pennsylvania
Pennsylvania has two requirements that surprise founders from other states. A new nonprofit must publish notice of its incorporation in two newspapers, and a charity soliciting Pennsylvania residents registers with the Department of State's Bureau of Corporations and Charitable Organizations unless it is excluded or exempt. The annual report, by contrast, costs nothing for a nonprofit corporation.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Pennsylvania requirements in one table.
| Type of entity | A Pennsylvania nonprofit corporation, created by filing Articles of Incorporation (DSCB:15-5306) and a docketing statement (DSCB:15-134A) with the Bureau of Corporations and Charitable Organizations. Sources: DOS nonprofit page, Articles form DSCB:15-5306 |
|---|---|
| State filing fee | $125 for the articles of incorporation, nonrefundable even if the filing is rejected. Sources: DOS fees, Articles form DSCB:15-5306 |
| Registered office | A Pennsylvania street address, or a commercial registered office provider and county. A post office box alone is not acceptable. Sources: Articles form DSCB:15-5306 |
| Public notice | Required. The intent to file, or the filing itself, is published in two newspapers of general circulation, one a legal journal if possible. Sources: DOS nonprofit page |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| State sales tax exemption | Form REV-72 to the Department of Revenue. Pennsylvania does not accept exemption numbers issued by other states. Sources: PA Business Hub |
| Charity registration | Form BCO-10 with the Department of State for organizations that solicit Pennsylvania residents, unless excluded or exempt. Fees run from $15 to $250 by contributions. Sources: Charitable organizations, PA Business Hub |
| Annual report | Required for nonprofit corporations, due June 30, with a $0 fee. Sources: DOS annual reports, DOS fees |
The steps
Six steps, in the order they happen.
Choose a registered office and prepare the articles.
Pennsylvania requires every nonprofit corporation to be managed by, or under the direction of, a board of directors. The registered office is the official address where the corporation can receive legal papers. It can be a Pennsylvania street address or a commercial registered office provider with a county, and a post office box alone is not acceptable.
The articles state the corporation's name, its registered office, its purposes under the Nonprofit Corporation Law of 1988 and a statement that the corporation does not contemplate pecuniary gain or profit. The form asks whether the corporation is nonstock or stock-share and whether it has members, and it takes signatures from every incorporator. One or more corporations or natural persons of full age may incorporate. Additional provisions go on an attached 8½ by 11 sheet.
Sources: 15 Pa.C.S. 5721, Articles form DSCB:15-5306
Publish the required notice in two newspapers.
This is the step that surprises people. Pennsylvania requires the corporation to advertise its intent to file, or the actual filing, in two newspapers of general circulation, one of them a legal journal if possible. The notice must include the proposed corporation's name and state that it is or will be incorporated under the Nonprofit Corporation Law of 1988.
Do not submit the newspaper proofs to the Bureau. File them with the corporation's minutes. The newspapers set their own charges, so ask each one for the price before scheduling the notice.
Sources: DOS nonprofit page
File the articles and the docketing statement.
File the Articles of Incorporation (DSCB:15-5306) with a docketing statement (DSCB:15-134A) with the Bureau of Corporations and Charitable Organizations. The fee is $125, payable to the Department of State, and all of the Bureau's fees are nonrefundable, including for rejected filings. A fee exemption is available for veteran-owned and reservist-owned small businesses with proof of status.
The form does not mention 501(c)(3) provisions. It says that other types of exempt status may be obtained or explained through the local Internal Revenue Service office. Check the IRS instructions for Form 1023 for the purpose and dissolution language the IRS expects, and write it into the articles before filing.
Sources: DOS fees, Articles form DSCB:15-5306, DOS nonprofit page
Apply to the IRS for 501(c)(3) status.
Forming a Pennsylvania corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register to solicit charitable contributions, if it applies.
Organizations that solicit charitable contributions from Pennsylvania residents must register with the Bureau by filing a Form BCO-10, the Charitable Organization Registration Statement, unless they are excluded or exempt. Excluded and exempt organizations appear on the Bureau's Exclusions and Exemptions List, and an organization seeking approval files Form BCO-9.
A first-time, unregistered organization that receives more than $25,000 in gross national contributions must file within 30 days, or before paying anyone to solicit Pennsylvania residents. The filing includes the BCO-10, the IRS Form 990 and the required financial statements. The fees by gross annual contributions are listed in the section below.
Sources: Charitable organizations, PA Business Hub
Get the state sales tax exemption.
Charities can obtain sales tax-exempt status for taxable items they buy for their own operations. The organization completes Form REV-72, Application for Tax Exempt Status. Pennsylvania does not accept sales tax exemption numbers issued by other states, so an exemption from another state does not carry over. State tax accounts are opened through myPATH, which has no application fee.
Sources: PA Business Hub
Charity registration fees
What the Bureau charges, by gross annual contributions.
These are the registration fees for organizations that are not exempt. Renewal dates depend on the organization's fiscal year end. The Bureau's page links a due-date schedule only for fiscal years 2020 and 2021, so ask the Bureau for the current schedule.
Institutions of Purely Public Charity.
Pennsylvania-based organizations that are exempt from registration may still need to file an annual Institutions of Purely Public Charity Registration Statement. Two exemptions from that filing apply: bona fide religious institutions that are exempt from filing an annual IRS Form 990, and institutions that receive less than $25,000 per year in contributions, provided their program service revenue does not equal or exceed $5,000,000.
Sources: Charitable organizations
After you form
Staying in good standing.
Two things recur: the annual report and the charity renewal.
File the annual report by June 30.
Pennsylvania requires most domestic associations, including nonprofit corporations, to file an annual report. The filing window runs from January 1 to June 30 for corporations, and the fee for a nonprofit corporation is $0. Failure to file can lead to administrative dissolution, and for reports due in 2027 and later, dissolution occurs six months after the due date. Reinstatement costs $35 online or $40 on paper, plus $15 for each missing report.
Sources: DOS annual reports, DOS fees
Renew the charity registration each year.
An organization that registers to solicit renews every year. The Bureau bases the renewal date on the organization's fiscal year end.
Sources: PA Business Hub, Charitable organizations
Common questions
Quick answers.
How much does it cost to start a nonprofit in Pennsylvania?
The government fees are $125 to the Department of State plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $400 or $725 as of the date this page was verified. The two newspaper notices carry the newspapers' own charges, and charity registration costs from $15 to $250 if it applies.
Do I have to publish a notice when I form a Pennsylvania nonprofit?
Yes. The Department of State's instructions require the intent to file, or the actual filing, to be published in two newspapers of general circulation, one a legal journal if possible.
Does a Pennsylvania nonprofit have to file an annual report?
Yes, by June 30 each year, but the fee for a nonprofit corporation is $0.
Do I need to register to raise money in Pennsylvania?
If the organization solicits contributions from Pennsylvania residents, it must register on Form BCO-10 unless it is excluded or exempt. A first-time organization receiving more than $25,000 in gross national contributions files within 30 days, or before paying anyone to solicit.
After the filing
What comes next for a Pennsylvania nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Pennsylvania Department of State, Fees and Payments
- Pennsylvania Department of State, Articles of Incorporation, Domestic Nonprofit (DSCB:15-5306)
- Pennsylvania Department of State, Pennsylvania Nonprofit Corporations
- Pennsylvania Department of State, Annual Reports
- Pennsylvania Department of State, Charitable Organizations
- Pennsylvania Business Hub, Non-Profit Organizations
- 15 Pa.C.S. section 5721, board of directors
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.