How to Start a Nonprofit in Pennsylvania: Articles, Charity Registration and Small Games of Chance

Starting a nonprofit in Pennsylvania involves more filings than most founders expect. You form a nonprofit corporation with the Department of State, publish a notice in a newspaper, register with the Bureau of Corporations and Charitable Organizations (BCCO) before you ask the public for money, and, if you plan to raffle or run bingo, get a license from your county treasurer. Each step has its own deadline and fee, so the order matters.

This guide lays out the sequence we recommend, the figures we have verified, and the points you should confirm directly with each agency before you spend money.

Informational only. This article explains Pennsylvania nonprofit formation in general terms. It is not legal or tax advice. Tax-exempt status, charitable solicitation and gaming rules can depend on details specific to your organization, so talk with a qualified attorney and a certified public accountant (CPA) before you file.

What You Need Before You File

Gather these items first. Most delays come from missing information, not from the filing itself.

• An available name. Search the Department of State database at file.dos.pa.gov/search/business to confirm that no registered entity already uses your name or something too close to it.
• A Pennsylvania registered office. Pennsylvania does not use registered agents. Every filing must list a registered office with a street address and number. A post office box alone is not accepted. If your organization has no Pennsylvania street or mailing address, it may contract with a Commercial Registered Office Provider (CROP) and list the CROP name and county of venue instead.
• Incorporator information. Have the full name and address of each incorporator ready, and confirm what else the form asks for.
• Bylaws. Draft them before you file so the organizational meeting can adopt them. Bylaws are kept in your minute book.
• A filing fee budget. The Articles of Incorporation fee is $125. Budget separately for the newspaper notice, because the cost depends on the paper you use.
• A minute book. Keep your bylaws, resolutions, meeting minutes, the proof of newspaper publication and your state filings together in one place.

Step 1: Confirm Your Name and Registered Office

Your name appears on every later filing, including your BCCO registration, your IRS application and any gaming license. Choose one you can use for years. Check the Department of State database, then decide whether you need a distinct trade name. If you will solicit donations under a different name, you may also need a fictitious name registration. The fee for that registration is $70, and it is filed statewide with the Department of State, not with the county.

Then set your registered office. Use a street address where someone is available to receive legal notices during business hours. Using a mailing address that does not accept deliveries is a common and avoidable problem. If you use a CROP, sign a real contract before you list the provider. Listing a CROP without a contract can carry civil and criminal penalties.

Step 2: File Articles of Incorporation ($125)

Form the corporation by filing Articles of Incorporation for a nonprofit corporation with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations. The filing is made online through Business Filing Services at file.dos.pa.gov. The filing fee is $125. Filings generally include a Docketing Statement, but confirm the current nonprofit form and any accompanying documents on the portal before you submit.

The Bureau asks filers to allow about 15 business days for processing. Current processing times are posted on the portal. Expedited service is available for an added fee, online or in person only. Confirm the expedited options for nonprofit filings before you pay for them, since the posted schedules are not identical across filing types.

Do not treat the filing as the finish line. Your corporate existence begins with the state filing, but the newspaper notice, BCCO registration and federal steps still come after it.

Step 3: Publish the Newspaper Notice Required for Nonprofits

This is the step most first-time founders miss. A Pennsylvania LLC has no publication requirement. A nonprofit corporation does. Under 15 Pa.C.S. 5307, a nonprofit must advertise notice of its intention to file or of the filing in a newspaper. You may publish before or after you file, but you must complete the publication and keep proof of it.

Call the newspaper and ask for two things: the cost of a notice of this type and the proof-of-publication affidavit they will send you. Costs vary widely by paper, so request a quote before you choose. Store the affidavit in your minute book. Ask a Pennsylvania attorney to confirm the exact wording and publication details for your filing before you run the notice.

Step 4: Hold the Organizational Meeting and Adopt Bylaws

Once the Department of State accepts your Articles, hold an organizational meeting. Elect the initial directors if they were not named in the Articles, adopt the bylaws, appoint officers, open a bank account in the organization's name and approve the minutes. Record every action in writing. Your minute book is the record that a lender, grantmaker, auditor or IRS reviewer will ask to see.

Step 5: Get an EIN and Apply for Federal Tax Exemption

Obtain a federal Employer Identification Number (EIN) from the Internal Revenue Service. You need one to open a bank account, file payroll taxes and apply for exemption. Apply for recognition of federal tax-exempt status with the IRS using the form that matches your situation, such as Form 1023 or Form 1023-EZ. Check current forms, fees and processing times at irs.gov before you file. Federal exemption is separate from Pennsylvania registration and does not replace it.

Step 6: Register With the BCCO Before You Solicit

Pennsylvania charitable registration is handled by the Bureau of Corporations and Charitable Organizations. You file the BCO-10 registration and must do so before you solicit contributions. If you do not solicit yet, you must register within 30 days after your contributions pass $25,000. Many nonprofits search for "pa bcco" or "pa charity registration" because the rule is easy to misread. The safe reading is simple: if you are asking anyone for money, register first.

Your annual financial review level depends on your revenue. Under Act 71 of 2017, the thresholds are as follows, and you should confirm them with the BCCO and your CPA before you rely on them:

• Audit: $750,000 or more in contributions
• Review: $250,000 to $750,000
• Compilation: $100,000 to $250,000

Confirm the BCO-10 fee directly with the BCCO before you send payment. Current filing information is at the Department of State business programs page. Note that the old PA-100 was retired in 2022, and state tax accounts are now handled through myPATH. Do not look for the PA-100 when you prepare your state filings.

Step 7: Apply for the REV-72 Sales Tax Exemption

Qualifying nonprofits apply to the Pennsylvania Department of Revenue for a sales tax exemption (the REV-72 application). Once approved, the organization gives vendors a REV-1220 exemption certificate showing its exemption number to buy eligible items without paying sales tax. Exemption applies only to purchases made for the organization's exempt purpose, and the vendor must receive a valid certificate. Confirm your eligibility, how to obtain or use the form, and how the Department of Revenue treats your organization by visiting the Pennsylvania Department of Revenue website. If you need a sales tax account for taxable sales, such as a merchandise table, register through myPATH at the business tax registration page.

Step 8: Calendar Your Annual Report (Due June 30, $0 Fee)

Nonprofit corporations file an annual report every year from January 1 through June 30. The filing is made online at file.dos.pa.gov. There is no fee for nonprofit corporations, but the report is still required, so put it on your calendar the day you receive your filing. A $0 fee does not mean the filing is optional.

Step 9: Get a Small Games of Chance or Bingo License From the County Treasurer

If your nonprofit plans to run raffles or bingo, you need a license for small games of chance. Pennsylvania has no state general business license and no county business license, so do not confuse this requirement with a general permit. These licenses come from the county treasurer, and the fee and application rules vary by county. One example is Pike County, where the license has been listed at $125 a year. Confirm your county's current fee, application deadlines and forms with your county treasurer before you advertise any event.

Apply before your first game, not before your event announcement. Read the county's application and any rules it cites, because they govern how games may be run and how proceeds may be used. Searches for "pa raffle laws," "pa bingo license" and "small games of chance license pa" usually lead to the same answer: the license belongs to the county, and the county sets the paperwork.

Expected Results

If you complete these steps in order, your organization may end up with a filed nonprofit corporation, a completed newspaper notice on file, a BCCO registration that matches your fundraising plans, an EIN, a calendar for the June 30 annual report and a clear list of any county licenses your events require. Timelines vary. The Department of State asks for about 15 business days to process a filing, while IRS and BCCO steps can take longer. Agencies can also request corrections, so a single rejected form can add weeks. No guide can guarantee approval or a specific date.

Quick Reference: Costs and Deadlines

Item	Amount	Agency	Timing
Articles of Incorporation (nonprofit)	$125	Department of State	About 15 business days to process
Newspaper notice (15 Pa.C.S. 5307)	Varies by newspaper; get quotes	Local newspaper	Before or after filing; keep proof
Annual report	$0	Department of State	January 1 to June 30 each year
BCCO charitable registration (BCO-10)	Confirm with BCCO	Bureau of Corporations and Charitable Organizations	Before soliciting, or within 30 days after $25,000 in contributions
Fictitious name registration	$70	Department of State	Before using the trade name
Small games of chance or bingo license	Varies by county; Pike County example is $125 a year	County treasurer	Before the first game

Common Mistakes to Avoid

• Skipping the newspaper notice. Founders who read that LLCs have no publication requirement often assume the same for nonprofits. Under 15 Pa.C.S. 5307, nonprofits must publish notice.
• Soliciting before BCCO registration. Asking for donations on a website, at an event or by email can count as solicitation. Register first.
• Listing a post office box as the registered office. Pennsylvania requires a street address. A PO box alone is rejected.
• Listing a CROP without a contract. The penalties apply to listing the provider without a real agreement.
• Running a raffle or bingo without a county license. Event organizers often treat a small charity raffle as informal. The county license requirement still applies.
• Assuming a county business license is needed. Pennsylvania has no county business license. Your gaming license is a separate requirement from the general business question.
• Forgetting the annual report because the fee is $0. The filing is still due every year from January 1 through June 30.
• Assuming tax exemption applies automatically. REV-72 eligibility, federal recognition and state tax treatment are separate questions. Confirm each one.
• Using the PA-100. That form was retired in 2022. Register through myPATH.

When to Bring in a Professional

Hire a Pennsylvania attorney to review your Articles, bylaws, conflict-of-interest policy and any gaming activity. Hire a CPA to confirm which BCCO review level applies to your revenue, how to handle payroll and sales tax, and whether your organization's income is exempt from Pennsylvania taxes. These steps are not optional in complex situations, and a few hours of professional review usually costs less than correcting a filing after the fact.

Disclaimer: This article is informational, not legal or tax advice. Fees, thresholds and processing times change. Verify each figure with the Pennsylvania Department of State, the Bureau of Corporations and Charitable Organizations, the Department of Revenue, the Internal Revenue Service and your county treasurer before you file or spend money. For Pennsylvania small business resources, the Pennsylvania Small Business Development Centers can also help you plan.