Information for Purely Public Charities

Section 9 of the Institutions of Purely Public Charity Act, 10 P. S. § 371 et seq., requires a nonprofit organization receiving or claiming exemption from Pennsylvania property or sales taxes to file an annual report and a copy of its IRS 990 Return with the Department of State's Bureau of Corporations and Charitable Organizations. 

Unless specifically exempted by Section 9, an organization that is not already registered to solicit contributions in Pennsylvania under the Solicitation of Funds for Charitable Purposes Act must file its annual report with the Bureau within 135 days after the close of its fiscal year unless it has been granted an extension.  The annual report must indicate the date the organization was formed and whether its tax exempt status has ever been revoked by the IRS.  In addition, the organization must provide the following information for each of its affiliates:  the affiliate's name and type of organization, whether the affiliate is organized on a for-profit or non-profit basis, the relationship of each affiliate to the organization filing the report, and the relationship of the organization with any other nonprofit corporation or unincorporated association in the relationship involves formal governance or the sharing of revenue. 

An organization which knowingly fails to file the required annual report or copy of its IRS 990 Return can be fined up to $500.  An organization can also be fined up to $500 for knowingly filing an annual report or IRS 990 Return which contains one or more material false statements. 

The only two exemptions from Section 9 are:  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 and 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. 

You can download a copy of the filing instructions and 1-page annual Registration Statement that must be filed with the Bureau.