Important Annual Reporting Obligations for Pennsylvania Nonprofits Starting This Year

By JohnCarlos Tavares, CPA

Nonprofits in Pennsylvania now have a new annual obligation: filing an annual report with the Department of State. The new annual filing is mandatory for all business and nonprofit entities registered with the Pennsylvania Department of State and replaces the now defunct decennial filing.

Under the updated regulations, beginning 2025, all nonprofits must file an annual report every year sometime between January 1 and June 30.

Unlike businesses, which are also required to file annually, the state has waived the filing fee for nonprofits. Additionally, nonprofits can take advantage of the annual filing to change their address if necessary – previously, this required a separate form and a $5 fee.

How to file and what information you need to include

The annual report form (DSCB:15-146) should be filed online through the Pennsylvania Department of State’s website at https://file.dos.pa.gov. Online filing is efficient and provides immediate confirmation of the submission.

The annual report form requires the following information:

• Organization’s name.
• Jurisdiction of formation.
• Address of registered office.
• Name of at least one board member.
• Names and titles of principal officers.
• Address of the principal office.
• Pennsylvania Department of State entity number.

To file your annual report, you must have an online account with the Department of State. Once logged in through your account, enter your organization’s name on the Business Search page (https://file.dos.pa.gov/search/business).

Select your organization’s name from the search results. You will see a menu on the right that includes the option to file your annual report.

Additional information about the filing process is available here: https://www.pa.gov/agencies/dos/programs/business/types-of-filings-and-registrations/annual-reports.html#accordion-f821795e59-item-0d7ff37ddc

Step-by-step instructions are available here.

Consequences of not filing

Nonprofits that do not file within six months of the June 30 deadline risk administrative dissolution of their corporation.

After the six-month grace period, organizations will receive notice from the Department of State and have an additional 60 days to remedy non-compliance

Administrative dissolution for nonprofits failing to meet the July 1, 2027, deadline may begin as early as March 2028. The three-year phase-in period gives nonprofits time to adjust to these new requirements, but it is critical to establish filing routines immediately to avoid risks.

The Pennsylvania Department of State has stated that it will send postcards reminding nonprofits of their filing obligations. However, the responsibility for filing the annual report ultimately falls on the nonprofit itself. Failure to receive a reminder does not absolve the organization of its obligation to file.

Moving forward

The three-year phase-in period gives nonprofits time to adjust to the new reporting requirements, but it is critical to establish filing routines immediately to avoid risks. We recommend nonprofits establish internal processes to ensure timely annual compliance.

As always, the Boyer & Ritter team is available to answer any questions you may have.

A related article for businesses is available here.

JohnCarlos Tavares is a manager and an experienced member of Boyer & Ritter’s Nonprofit Practice Group. Reach JohnCarlos at 717-761-7210 or jctavares@cpabr.com.