Important note: This article is general educational information, not legal, tax, or accounting advice. Confirm any requirement with the Pennsylvania Department of State’s Bureau of Corporations and Charitable Organizations or a qualified professional before you rely on it.
You are probably here because a certificate of registration says a renewal is due, or because your organization is about to ask Pennsylvania residents for money and someone mentioned a form called BCO-10, Pennsylvania’s Charitable Organization Registration Statement.
Most of the questions people bring to this form come back to one misunderstanding. BCO-10 is filed with Pennsylvania, so it feels like a report about Pennsylvania. It is not. The fee you pay and the kind of financial statements you attach are set by your organization’s total contributions from everywhere, not by what you raise in Pennsylvania.
Once that is clear, the rest of the form is mostly careful paperwork. Here is how it fits together.
Key takeaways
- BCO-10 is Pennsylvania’s Charitable Organization Registration Statement. The same form is used to register for the first time and to renew every year.
- The fee and the required financial statements are set by total national contributions for the prior fiscal year, not by contributions from Pennsylvania.
- Contributions of $750,000 or more require audited financial statements. From $250,000 to less than $750,000, reviewed or audited. From $100,000 to less than $250,000, compiled, reviewed or audited.
- The Bureau’s instructions put the renewal deadline at the 15th day of the eleventh month after the fiscal year ends, which is November 15 for a calendar year. The exact date is printed on your certificate.
- A late renewal costs $25 for each month or part of a month, and the instructions say the late fee cannot be waived.
On this page
- A Pennsylvania form about your whole organization
- Who registers, and when the first BCO-10 is due
- BCO-10 audit, review and compilation requirements
- BCO-10 registration fees
- When the BCO-10 renewal is due
- What goes in the BCO-10 package
- What happens if the renewal is late
- BCO-10 is not the new Annual Report
- What to settle before you file
- Getting help with annual filings
- Sources reviewed
- Frequently asked questions
- Related NPO Resources guides
A Pennsylvania form about your whole organization
The BCO-10 instructions define the number that drives the form in a footnote. Gross annual contributions are “total national contributions from all sources based on the organization’s immediate preceding fiscal year end. They are not just contributions received from Pennsylvania.”
That one sentence decides two things: the registration fee, and whether your financial statements must be internally prepared, compiled, reviewed or audited. Take a hypothetical Ohio charity that solicits Pennsylvania residents, has a handful of Pennsylvania donors, and raises several million dollars nationally: it sits in the audited tier, the same as a Pennsylvania charity of that size.
The instructions also say how to get the number from your federal return. On Form 990, add Part VIII lines 1a, 1b, 1c, 1d, 1f, 8a and 9a. On Form 990-EZ, add lines 1, 6a and 6b and subtract any government grants. If the organization does not file a 990, use line 6 of the Pennsylvania BCO-23 public disclosure form. The Act’s definition of a contribution leaves out government grants and contracts.
Who registers, and when the first BCO-10 is due
The Solicitation of Funds for Charitable Purposes Act, 10 P.S. §162.1 and following, requires organizations that solicit charitable contributions from Pennsylvania residents to register with the Bureau by filing BCO-10, unless they are excluded or exempt. The Bureau keeps an exclusions and exemptions list, and an organization that wants the Bureau to confirm an exemption can ask with form BCO-9.
For an organization that has not registered yet, when the first filing is due depends on who solicits:
You pay someone to solicit
Register before any compensated person solicits contributions for the organization.
No one is paid to solicit
If only unpaid volunteers solicit, register within 30 days of receiving more than $25,000 in gross contributions.
The $25,000 line comes from the exemption in section 6 of the Act, which covers an organization that receives $25,000 or less a year “provided that such organization does not compensate any person who conducts solicitations.” Pay anyone to solicit (a professional solicitor or your own employee) and this exemption no longer applies, whatever the amount. An organization with $25,000 or less whose only paid fundraisers are its own permanent employees registers on the short form under section 7(a)(3), which carries the $15 fee and no financial statements. Other exclusions on the Bureau’s list may still apply.
One more filing sits next to this one for organizations located in Pennsylvania. The Bureau’s charitable organizations page says an organization exempt from the Solicitation Act that is located in Pennsylvania is still required to file an Institutions of Purely Public Charity registration each year, unless it meets one of that law’s two exemptions, and that the two registrations are not interchangeable.
Filing is not the same as permission. Section 5(a) of the Act says no charitable organization may solicit “before approval of its registration statement by the department.” A building permit is the closer comparison than a receipt: sending the application does not let you start building. The Act also sets a clock for the Department. Under section 5(r), if it finds the registration requirements are not met, it must notify the organization within 15 working days of receiving the statement; “otherwise the registration statement is deemed to be approved.” Our guide to charitable solicitation registration compares this rule with other states.
BCO-10 audit, review and compilation requirements
In short: $750,000 or more in gross annual contributions requires an audit; $250,000 to less than $750,000, a review or audit; $100,000 to less than $250,000, a compilation, review or audit. Section 5(f) of the Act and the Bureau’s chart set out the full scale:
Less than $100,000
Internally prepared statements. Compiled, reviewed or audited ones are also accepted.
$100,000 to less than $250,000
Compiled, reviewed or audited.
$250,000 to less than $750,000
Reviewed or audited.
$750,000 or more
Audited.
From section 5(f) of the Act and the BCO-10 instructions, read 1 October 2026. Organizations eligible for the short form under section 7(a) attach no financial statements.
Compilations, reviews and audits must come from an independent licensed certified public accountant or licensed public accountant, and a reviewed or audited statement goes in with the accountant’s signed report. Internally prepared statements still have content rules: a balance sheet, and statements of revenue, expenses and changes in fund balances, with fundraising receipts and expenses shown.
Two more provisions are worth knowing. The Department may require an audit or review from any registrant, and it may accept the statements you filed in place of one “where special facts and circumstances are presented.” The Bureau’s forms page links its requirements for requesting such a waiver. If your total is close to a line, settle the level with your accountant before the fiscal year’s books close.
If you need an audit or review, our list of nonprofit audit firms shows CPA firms that work only or mostly with nonprofits. Confirm that the firm you hire can practice in Pennsylvania.
BCO-10 registration fees
The fee uses the same national figure. The check is made payable to “Commonwealth of Pennsylvania,” and a renewing organization writes its certificate number on it.
| Gross annual contributions | Fee |
|---|---|
| Short-form organizations under section 7(a) | $15 |
| $25,000 or less | $15 |
| $25,001 to less than $100,000 | $100 |
| $100,000 to less than $500,000 | $150 |
| Greater than $500,000 | $250 |
From the BCO-10 instructions (rev. 1/2024), read 1 October 2026. Under section 5(p) of the Act, contributions of exactly $500,000 fall in the $150 tier. Fees change; check the source.
A Pennsylvania parent organization can file a combined registration for itself and its Pennsylvania affiliates. The affiliates then pay no fee of their own, and the parent’s fee is based on everyone’s contributions added together.
When the BCO-10 renewal is due
The BCO-10 renewal is due by the 15th day of the eleventh month after your fiscal year ends: November 15 for a December 31 year end. The instructions say it “must be refiled (postmarked) no later than” that date. The Bureau’s renewal date schedule, last posted for fiscal years ending in 2020 and 2021, shows the pattern for each month end and moves a date that falls on a weekend or holiday to the next business day.
The Act is worded differently. Section 5(a) sets the fifteenth day of the fifth month; section 5(k) lets the Department extend that, for good cause, to no later than the fifteenth day of the eleventh month. The Bureau’s charities page explains how the two meet: the extension to the eleventh month “is automatically granted,” and the expiration date on the certificate “includes this automatic extension.” That expiration date is the due date for the next renewal, so no extension request is needed.
The instructions say the renewal due date “is indicated on the certificate of registration sent to the organization upon the approval of a registration.” Like a due-date stamp in a library book, the date on your own document is the one to work from; if it differs from your own calculation, ask the Bureau before relying on either. If you list an email address on the form, the Bureau sends renewal reminders and certificates by email instead of mail.
If you mail the renewal, mail it early. The Bureau’s charities page notes a USPS rule effective December 24, 2025: the postmark date reflects the first automated processing at a USPS facility, not the day the envelope was dropped off, and manual postmarks or Certificates of Mailing may still be requested as proof of timely mailing.
For a calendar year, the federal Form 990 is due May 15, or November 15 with the automatic extension on Form 8868, according to the IRS. If you extend the 990, it and the BCO-10 renewal land on the same day, and the renewal needs a copy of the filed return, so file the 990 first. Our guide to Form 990 filing requirements covers the federal side.
What goes in the BCO-10 package
The instructions list what to send. In order:
- The BCO-10 itself, completed, signed and dated, with original signatures. Answer every question, writing N/A where it does not apply; the instructions warn that a blank answer brings a deficiency letter and possibly late fees.
- The signed IRS return for the preceding fiscal year, whether 990, 990-EZ, 990-PF or 990-N, with its schedules. If it was signed electronically, include the electronic signature page. The instructions say to leave out Schedule B unless you file a 990-PF.
- Form BCO-23, if you file a 990-N, 990-EZ or 990-PF, file no 990 at all, or are an affiliate whose parent files a group return (send the BCO-23 and a copy of the parent’s group 990).
- The financial statements for your tier, with the accountant’s report if they are reviewed or audited.
- First-time registrants only: the IRS exemption letter, the charter or articles, and the bylaws.
- The fee, plus any late fee.
Two officers sign the statement, and one of them must be the chief fiscal officer. Under section 5(b) of the Act they sign subject to Pennsylvania’s law on unsworn falsification to authorities.
On how to send it, the sources currently say two things. The 2024 instructions say the form and attachments “must be submitted by mail” and ask you not to staple or bind anything. The Bureau’s registration forms page, read 1 October 2026, says its online system is accepting the BCO-10 and that the Bureau is still accepting registrations sent by regular mail. Check that page when you file.
What happens if the renewal is late
A late fee that cannot be waived
$25 for each calendar month or part of a month after the due date, on top of the registration fee. The instructions say late fees “may not be waived under any circumstances.”
The registration lapses
Under section 5(l), a registration does not continue past the date the organization should have filed but did not. Soliciting then needs an approved registration again.
Out-of-date contact details
The Bureau writes to the mailing address on file, or the email if you gave one. The instructions warn that an outdated address can lead to late filings and late fees.
Organizations that register voluntarily, because they are exempt, excluded, or not soliciting in Pennsylvania, must meet the Act’s other requirements but do not pay late fees. An organization that is no longer required to register can keep registering voluntarily or file Form BCO-2, the Non-Renewal Notice, rather than simply stopping. And between filings, material changes to the information on file are reported in writing within 30 days.
BCO-10 is not the new Annual Report
Since 2025, Pennsylvania nonprofit corporations have a second yearly filing with the same Department, and it is easy to mix the two up. The Annual Report (DSCB:15-146) comes from Act 122 of 2022 and is about the corporation’s existence, not its fundraising. Think of a car’s registration and its safety inspection: the same car, two different questions, two different dates.
- Who files: domestic nonprofit corporations, and foreign nonprofit corporations registered in Pennsylvania, among other entity types, whether or not they solicit.
- When: January 1 to June 30 each year for corporations.
- Fee: $0 for nonprofit corporations (Annual Reports page, read 1 October 2026).
- If it is missed: starting with Annual Reports due in 2027, an association that does not file faces administrative dissolution, or for a foreign corporation termination of its registration, six months after the due date.
A Pennsylvania nonprofit corporation that solicits will usually owe both: the Annual Report by June 30, and the BCO-10 renewal by the date on its charity registration certificate.
What to settle before you file
Start with these, and add to them as the organization grows. A short list you actually run each year beats a perfect one you avoid.
- Calculate gross annual contributions from the lines the instructions name, using all contributions, not only Pennsylvania ones.
- Match that figure to a tier and, if it calls for a compilation, review or audit, book the accountant early.
- Copy the renewal date from your certificate onto the calendar next to the federal 990 date — our nonprofit compliance calendar checklist has a place for both.
- Confirm the two signers, one of them the chief fiscal officer.
- Check whether you also need BCO-23, and whether the corporation’s Annual Report is due by June 30.
Getting help with annual filings
GivingArc | Nonprofit accounting
Bookkeeping, monthly close, and Form 990 preparation for small nonprofit teams. GivingArc is run by connectNPO, the company behind NPO Resources. A compilation, review or audit required for BCO-10 still comes from an independent licensed accountant.
To work from the official sources directly, our filing requirements by state page lists Pennsylvania’s charity registration pages with the date each was last checked. To check a registration, the Bureau’s Charity Search lists organizations currently registered.
Sources reviewed
Every fact above was read on the pages below on 1 October 2026. Fees, forms and procedures change; check the source before relying on any figure here.
- Pennsylvania Department of State — Charitable Organizations — who registers, the $25,000 trigger, financial statement levels, BCO-23, BCO-2, Purely Public Charity registration.
- Instructions for Charitable Organization Registration Statement, BCO-10 (rev. 1/2024) — renewal date, fees, financial statement chart, national contributions, attachments, signatures, late fees.
- Form BCO-10, Charitable Organization Registration Statement — the form.
- Form BCO-23, Pennsylvania Public Disclosure Form — who files it and line 6.
- Charity registration renewal dates (Bureau schedule) — renewal dates by fiscal year end, weekend and holiday rule.
- Registration Forms and Documents — online filing of BCO-10 and mail, BCO-2, waiver requests, extension notice.
- Excluded or exempt organizations — the Bureau’s list and form BCO-9.
- Solicitation of Funds for Charitable Purposes Act, Act 202 of 1990, as amended — sections 5(a), 5(b), 5(f), 5(i), 5(j), 5(k), 5(l), 5(m), 5(p), 5(q), 5(r), 5(t), 6(a)(8) and 7(a).
- Pennsylvania Department of State — Annual Reports — the Act 122 Annual Report, filing window, fee, dissolution.
- Pennsylvania Department of State — Charities — the automatic extension, the USPS postmark notice and Charity Search.
- Charity Search — organizations currently registered with the Bureau.
- IRS — Annual exempt organization return due date — the federal May 15 due date and Form 8868.
Frequently asked questions
BCO-10 is the Charitable Organization Registration Statement filed with the Pennsylvania Department of State’s Bureau of Corporations and Charitable Organizations. Organizations that solicit contributions from Pennsylvania residents use it to register and to renew their registration each year, unless they are excluded or exempt.
The Bureau’s instructions say the renewal must be postmarked no later than the 15th day of the eleventh month after the fiscal year ends, which is November 15 for a December 31 year end. The exact renewal date is printed on the organization’s certificate of registration.
An organization that receives $25,000 or less in contributions a year and does not pay anyone to solicit is generally exempt under section 6 of the Act. Once contributions go over $25,000, it registers within 30 days, and an organization that pays anyone to solicit registers before that solicitation begins. Organizations of $25,000 or less whose only paid fundraisers are permanent employees file the short form under section 7(a)(3).
Audited financial statements are required when gross annual contributions are $750,000 or more. From $250,000 to less than $750,000 a review or audit is required, and from $100,000 to less than $250,000 a compilation, review or audit. Contributions are counted nationally, not just from Pennsylvania.
Use the Bureau’s Charity Search at charities.pa.gov, which covers charitable organizations, professional solicitors and fundraising counsels currently registered with the Bureau.
Yes. The Bureau’s registration forms page says its online system accepts the BCO-10, and that registrations sent by regular mail are still accepted. The 2024 instructions still describe filing by mail, so check the forms page when you file.
BCO-10 is the registration statement every registering charity files. BCO-23 is the Pennsylvania Public Disclosure Form, filed in addition by organizations that file a 990-N, 990-EZ or 990-PF, that file no 990, or that are affiliates covered by a parent’s group return.
Related NPO Resources guides
- Charitable solicitation registration — what triggers registration, and how Pennsylvania compares with other states.
- CHAR500: New York charity annual filing — New York’s annual filing, where the registration category sets the rules.
- Form RRF-1: California charity registration renewal — California’s annual renewal.
- AG990-IL: Illinois charity annual report — the Illinois equivalent.
- North Carolina charitable solicitation license — North Carolina’s license, where paying an officer can remove the small-organization exemption.
- New Jersey charity registration — New Jersey’s registration, where the audit line counts only monetary donations.
- Form 990 filing requirements — the federal return that BCO-10 asks for.
- Nonprofit compliance calendar checklist — putting state and federal deadlines on one calendar.