The Institutions of Purely
Public Charity Act
Reporting Requirements of Section
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tax exempt status has ever been revoked by the IRS.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.
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