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Information for Charitable Organizations

The PA Solicitation of Funds for Charitable Purposes Act, 10 P. S. § 162.1 et seq., requires organizations soliciting charitable contributions from Pennsylvania residents to register with the Bureau by filing a BCO-10 Charitable Organization Registration Statement unless they are excluded or exempted from the Act.  For additional information on excluded or exempt organizations in Pennsylvania, please refer to the Bureau's Exclusions and Exemptions Chart.  
If your organization is soliciting contributions from Pennsylvania residents and is not excluded or exempt, it must file a BCO-10 registration statement for its most recently completed fiscal year; a copy of its IRS Form 990 return; and the appropriate financial statements within 30 days of receiving more than $25,000 in gross national contributions or prior to compensating someone to solicit contributions from Pennsylvania residents.
Organizations receiving more than $25,000 but less than $50,000 must submit internally prepared financial statements. In lieu of internally prepared financial statements, organizations receiving more than $25,000 but less than $50,000 may submit compiled, reviewed, or audited financial statements.  Compiled financial statements must be prepared by a licensed certified public accountant or licensed public accountant.  Organizations receiving between $50,000 and less than $100,000 must file compiled, reviewed or audited financial statements.  Organizations receiving between $100,000 and less than $300,000 must file reviewed or audited financial statements, and organizations receiving $300,000 and over must file audited financial statements.  Reviews and audits must be performed by an independent, licensed public accountant or an independent, licensed certified public accountant.
An organization that is not required to file an IRS 990 Return must file a Pennsylvania Public Disclosure Form BCO-23. This includes an organization that files an IRS Form 990N, 990EZ, or 990PF, or an affiliate whose parent organization files a 990 group return must file a BCO-23 Form in addition to filing a copy of the organization’s IRS 990 return.
If the organization is not exempt from filing, the registration fees are as follows:
Gross Contributions Type of Financial Statements Required Fee 
Section 162.7(a) Organizations None $15
$25,000 or less Internally Prepared, Compiled, Reviewed, or Audited $15
$25,001 to less than $50,000 Internally Prepared, Compiled, Reviewed, or Audited $100
$50,000 to less than $100,000 Compiled, Reviewed or Audited $100
$100,000 to less than $300,000 Reviewed or Audited $150
$300,000 to $500,000 Audited $150
Greater than $500,000 Audited $250
First-time registrants must also submit copies of other official documents such as their incorporation documents, organizational charter and by-laws.
Even if an organization is exempt from the registration requirements under The Solicitation of Funds for Charitable Purposes Act, 10 P. S. § 162.1 et seq. (Act) if it is located in Pennsylvania it is still required to file an Institutions of Purely Public Charity Registration Statement required annually by the Institutions of Purely Public Charity Act, 10 P. S. § 371 et seq., unless it meets one of the two exemptions listed below:                 
  1.  Bona fide duly constituted religious institutions and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return; or
  2.  An institution of purely public charity which receives contributions of less than $25,000 per year provided that the institution's program service revenue does not equal or exceed $5,000,000.                      


An organization that is no longer subject to registration requirements may voluntarily register or file a Form BCO-2 Non-Renewal Notice Form