Pennsylvania Nonprofits State Tax Overview
- Updated April 21, 2023 - 8.00 AM - Admin, ExpressTaxExemptRead through this page to explore everything related to the State of Pennsylvania's registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the Pennsylvania state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.
Table of Contents
1. Registrations and Reinstatements of Nonprofit Organizations for Pennsylvania
Registration of Nonprofit Organizations (Articles of Incorporation) for the State of Pennsylvania
Reinstatement (Statement of Revival) of Nonprofit Organizations for the State of Pennsylvania
1. Registrations and Reinstatements of Nonprofit Organizations for Pennsylvania
Registration of Nonprofit Organizations (Articles of Incorporation) for the State of Pennsylvania
- A certificate of incorporation to the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations must be filed to be registered as a Pennsylvania nonprofit corporation.
Forms Required: Form DSCB:15-5306/7102B-2: Article of Incorporation.
Filing Method: Mail (or) Online
Filing Fee: $125
Mailing Address
Pennsylvania Department of StateBureau of Corporations and Charitable Organizations
P.O. Box 8722
Harrisburg, PA 17105.
Reinstatement (Statement of Revival) of Nonprofit Organizations for the State of Pennsylvania
In order to reinstate Pennsylvania nonprofit organizations, Form Statement of Revival must be filed to the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations.
Forms required: Statement of Revival
Filing method: Online
Filing Fee: $70
2. Nonprofits Annual Reports and Filing for Pennsylvania
- The organization should file the Pennsylvania Annual report to the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations.
Forms required: Annual report
Filing Fee: No fee required
Filing method: Mail or Online
Mailing Address
Pennsylvania Department of StateBureau of Corporations and Charitable Organizations
P.O. Box 8722
Harrisburg, PA 17105.
Due date: The form should be filed by April 30 if there is a change in the organization officer in the previous calendar tax year.
Note: Annual reports are required to be filed only for a year if there is a change in the organization’s officers.
Organizations that are already in existence
An organization continuing after ten years of existence should file the form Decennial Report of Association Continued Existence to the Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations.
Forms Required: Decennial Report of Association Continued Existence
Filing Fee: $70
Filing method: Mail
Mailing Address
Pennsylvania Department of StateBureau of Corporations and Charitable Organizations
P.O. Box 8722
Harrisburg, PA 17105.
Due date: It should be filed for every ten years.
Extension of time using Form REV - 276:
Pennsylvania offers an extension of 6-month. It means the filing deadline is changed from April 15 to October 15.
For applying an extension in Pennsylvania state Form REV - 276 should be filed by the original due date of the tax return.
It can be applied for time extensions through this website Pennsylvania Department of Revenue. The PDF format of the form is available in this website and it can also file here www.revenue.state.pa.us/rev-276.pdf
Form PA-100 - Pennsylvania Enterprise Registration Form
Form PA-100 is used by Pennsylvania businesses to register for certain tax accounts with the Pennsylvania Department of Revenue and the Pennsylvania Department of Labor and Industry.
- New businesses have to file PA-100 to set up state tax accounts.
- Existing businesses have to file PA-100 to add or amend state tax accounts.
Pennsylvania issues one tax ID for each tax account number (box number). For example, if your business sells cars and has employees, you will have separate tax accounts for sales tax and employer withholding tax with the Pennsylvania Department of Revenue.
For further details about account methods: PA-100: PA Enterprise Registration Form
