Pennsylvania Charitable Solicitation Registration Compliance Checklist
TLDR
Pennsylvania requires every charitable organization that solicits from Pennsylvania residents to register with the Bureau of Corporations and Charitable Organizations within the Department of State before any fundraising occurs. This checklist covers initial registration via Form BCO-10, annual BCO-10 renewals, the four-tier financial review structure ($100K compilation, $250K review, $750K audit), professional fundraiser verification, and the closeout obligations when activity in Pennsylvania ends.
Why Pennsylvania Registration Has Four Tiers
Pennsylvania has one of the more granular charitable registration regimes in the country. The Bureau of Corporations and Charitable Organizations within the Pennsylvania Department of State requires every charity soliciting in the Commonwealth to register and file BCO-10 annually. What sets Pennsylvania apart is the four-tier financial review structure: under $100,000 in gross national contributions requires only internally prepared statements, $100,000 to $250,000 requires compiled statements, $250,000 to $750,000 requires reviewed statements, and $750,000 and above requires an independent CPA audit.
If your organization is incorporated in Pennsylvania, raises money from Pennsylvania residents, or holds property in trust for charitable purposes within the Commonwealth, you must register before you solicit. This checklist walks through registration, annual BCO-10, the financial review tiers, professional fundraiser rules, and the closeout steps when you stop operating in Pennsylvania.
Step 1: Determine Whether You Must Register
- Confirm registration triggers. You must register if your organization (a) is incorporated in Pennsylvania, (b) holds assets or property in Pennsylvania for charitable purposes, or (c) solicits contributions from Pennsylvania residents — including online solicitation that targets Pennsylvania donors.
- Check exemption categories. Religious organizations, accredited educational institutions, hospitals, certain veterans’ organizations, and small organizations with under $25,000 in gross national contributions and no compensated solicitors are exempt under 10 P.S. § 162.6.
- If exempt, file Form BCO-9 (Institution of Higher Education or Public Charity Exemption Statement) instead of BCO-10. Exemption status is not self-effectuating — the Bureau must accept the filing.
Pennsylvania Charitable Solicitation Registration Compliance Checklist
A practical checklist for registering and maintaining charitable solicitation status in Pennsylvania. Delivered by email.
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- BCO-10
- Pennsylvania Charitable Organization Registration Statement filed annually with the Bureau of Corporations and Charitable Organizations.
DEFINITION
- BCO-9
- Pennsylvania Institution of Higher Education or Public Charity Exemption Statement, filed by exempt organizations.
DEFINITION
- Solicitation of Funds for Charitable Purposes Act
- Pennsylvania statute (10 P.S. § 162.1 et seq.) governing charitable solicitation registration.
DEFINITION
Q&A
When does an out-of-state nonprofit need to register in Pennsylvania?
When it specifically targets Pennsylvania residents through email, mailing lists, paid ads, or social media, or when it receives substantial contributions from Pennsylvania on a repeated basis.
Q&A
What is the Pennsylvania BCO-10 late penalty?
$25 per month or partial month past due, up to a maximum, plus potential suspension of registration.
Frequently asked