Pennsylvania BCO-10 Charitable Registration Guide

BLUF

Pennsylvania charities register with the Department of State’s Bureau of Corporations and Charitable Organizations on Form BCO-10 before soliciting and renew annually. Renewals are due 315 days after fiscal year end. Fees scale by gross annual contributions, from $15 at the smallest tier to $250 at the top. Audit, review, or compilation attachments apply based on contribution level, with audits required above $750,000.

TL;DR

Who: most charities soliciting contributions in Pennsylvania.
Due: 315 days after fiscal year end.
Fee: tiered by gross annual contributions; $15 at the low end, $250 at the top tier.
Audit required: above $750,000 in gross contributions.
Review or compilation: at mid and lower tiers, respectively.
URS accepted: with PA-specific supplement and fee.

What BCO-10 is

BCO-10 is the Charitable Organization Registration Statement required by Pennsylvania’s Solicitation of Funds for Charitable Purposes Act (10 P.S. Sec. 162.1 et seq.). The Bureau of Corporations and Charitable Organizations inside the Department of State administers the program. The filing establishes the right to solicit contributions from Pennsylvania residents and must be renewed every year.

Who must file

Most charitable organizations that solicit in Pennsylvania file, including out-of-state charities whose mailings or online appeals reach PA donors. Religious organizations, certain educational institutions, hospitals, and a few other categories have statutory exemptions. An organization with under $25,000 in gross annual contributions that does not use a paid solicitor still registers, but at the lowest fee tier and with reduced financial attachment requirements.

The 315-day deadline

Renewal is due 315 days after the end of the fiscal year. For a calendar-year filer, that puts the due date around November 11. Extensions are available by request; they extend the filing deadline but do not extend the underlying audit or review engagement. Filing after the deadline without an extension triggers late fees and can place registration in delinquent status.

Fee tiers

The BCO-10 fee scales with gross annual contributions:

Under $25,000: $15
$25,000 to $100,000: $100
Mid-range tiers: $150
Above $750,000: $250

Verify the current tier against the PA Department of State schedule before filing; the schedule is updated periodically. Fees do not scale by expenses or total assets; only gross contributions drive the tier.

Audit, review, and compilation thresholds

The CPA attachment requirement also scales with gross annual contributions:

Above $750,000: audited financial statements required
Mid-tier contributions: reviewed financial statements required
Lower tiers: compiled financial statements required
Smallest tier: no CPA attachment required

Thresholds can shift when the Department of State updates the regulatory schedule. Check the current schedule for the fiscal year being reported. A small organization that grows past $750,000 must engage an audit early; a CPA audit started the month before filing is due rarely finishes on time without rush billing.

URS as an alternative

Pennsylvania accepts the Uniform Registration Statement (URS) in place of the BCO-10 body. Organizations filing in multiple URS-participating states often use the URS plus a PA-specific supplement to reduce duplicate data entry. The fee and PA schedule of attachments still apply.

Common rejection reasons

Missing CPA attachment at the contribution tier
Fee check for the wrong tier
Missing federal Form 990 attachment
Incorrect fiscal year reported
Renewal filed after the 315-day deadline without an extension
Registration lapsed from a prior year and not cured

What GrantPipe Does Here

GrantPipe tracks BCO-10 deadlines alongside federal SF-425 reporting and restricted fund balances on the same operating record. For Pennsylvania nonprofits juggling charitable registration, federal grant reports, and donor cultivation at once, the filing calendar and attachment status sit beside the rest of the compliance work, so the 315-day deadline does not slip. Start a trial.

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Pennsylvania administers charitable registration under the Solicitation of Funds for Charitable Purposes Act (10 P.S. Sec. 162.1 et seq.)

Source: Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations

The 2024 OMB Uniform Guidance revision raised the federal single audit threshold to $1,000,000 in federal expenditures, separate from the PA BCO-10 audit attachment threshold

Source: OMB 2 CFR Part 200 (effective October 2024)

BCO-10: Pennsylvania's Charitable Organization Registration Statement, filed with the Bureau of Corporations and Charitable Organizations under the Solicitation of Funds for Charitable Purposes Act.

Bureau of Corporations and Charitable Organizations: The division within the Pennsylvania Department of State that administers charitable registration, including BCO-10 intake and renewal enforcement.

Gross annual contributions: The total of contributions, gifts, and grants reported for the fiscal year. It drives the BCO-10 fee tier and the audit/review attachment requirement.

Uniform Registration Statement (URS): A multistate registration form maintained by the National Association of State Charity Officials; accepted in Pennsylvania in place of the BCO-10 body, with PA-specific supplement and fee.

Q&A

What is BCO-10 and who files it?

BCO-10 is the Pennsylvania Charitable Organization Registration Statement. Charities that solicit contributions in Pennsylvania register with the Bureau of Corporations and Charitable Organizations using BCO-10 (or the Uniform Registration Statement) before soliciting and renew annually.

Q&A

How does the fee tier work?

Fees scale with gross annual contributions. Small organizations under $25,000 pay $15. Mid-sized organizations pay $100 to $150 depending on the exact tier. The top tier for organizations above $750,000 in gross contributions is $250. The PA Department of State maintains the current fee schedule.

Q&A

How does BCO-10 interact with the federal Form 990?

A complete copy of the federal Form 990 is typically attached to the BCO-10 filing, along with the audit, review, or compilation report required at the organization's contribution tier.

Frequently asked

Frequently Asked Questions

Who must file BCO-10 in Pennsylvania?

Most charitable organizations that solicit contributions from Pennsylvania residents, whether or not they are incorporated in the state. Certain religious organizations, educational institutions, and hospitals have exemptions. Organizations under $25,000 in gross annual contributions that do not use paid solicitors still register, just at the lowest fee tier.

When is BCO-10 due?

315 days after the end of the fiscal year. For a December 31 fiscal year end, the renewal filing is due November 11 of the following year. Initial registration is required before solicitation begins.

What is the filing fee?

The fee tier is set by gross annual contributions. The lowest tier (under $25,000) is $15, mid-tiers run $100 to $150, and the highest tier (above $750,000) is $250. The PA Department of State publishes the current schedule; verify the tier against that schedule each year.

When is an audit required?

Independent audited financial statements are required at the top contribution tier (above $750,000 in gross annual contributions). Reviewed financial statements apply at the next tier down. Compiled statements apply at lower tiers. Below the review threshold, no CPA attachment is required but the BCO-10 remains due.

Is the Uniform Registration Statement accepted?

Yes. Pennsylvania accepts the Uniform Registration Statement (URS) in place of the BCO-10 form itself. The PA-specific supplement and fee still apply. Organizations registering in multiple URS states often use the URS to reduce duplicate data entry.