Starting a nonprofit in Pennsylvania

Incorporation

Filing

Articles of Incorporation — Nonprofit (Form DSCB:15-5306/7102, filed with a docketing statement)

Agency

Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations

State fee

$125 — never marked up by us

Processing

About 5–15 business days; online filings tend to run faster

Expedite

In-person expedited service in Harrisburg: $100 same-day, $300 3-hour, $1,000 1-hour

Watch out

• Form DSCB:15-5306 does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added as attached provisions.
• Pennsylvania requires advertising your intent to incorporate (or the actual incorporation) in two newspapers — one of general circulation and one legal journal. Proof stays in your records; skipping this is a classic DIY miss.
• A completed docketing statement must accompany the articles.
• Starting in 2025, Pennsylvania replaced the old decennial report with an annual report requirement (free for nonprofits).

Ongoing compliance

Registered agent

Pennsylvania uses a registered office (street address in PA) rather than a named agent; a Commercial Registered Office Provider can be used instead.

Charitable registration

Required — PA Department of State, Bureau of Corporations and Charitable Organizations. Initial: $15–$250 (Form BCO-10, scaled to gross contributions). Renewal: Annually, within 135 days of fiscal year end (extensions available). Organizations receiving under $25,000 with no paid solicitors are excluded but often register voluntarily for grant eligibility.

Annual report

Annually, due June 30 (new requirement phased in beginning 2025) — $0 for nonprofits

State tax exemption

Sales tax exemption requires Form REV-72 to the Department of Revenue, and Pennsylvania applies its own 'institution of purely public charity' test — an IRS letter alone is not sufficient.