Nonprofit Compliance
Pennsylvania Nonprofit Compliance Calendar
Every IRS and Pennsylvania filing deadline a 501(c)(3) needs to track — what's due, when, and what happens if you miss it.
Federal filings (IRS)
- Federal 990 / 990-EZ / 990-N / 990-PFIRS Form 990 series — annual information returnDue: 15th day of 5th month after fiscal year end (May 15 calendar-year)3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.Filing details →
- Federal 8868Form 8868 — automatic 6-month extensionDue: On or before the original 990 due dateExtends 990 deadline 6 months (Nov 15 calendar-year).Filing details →
- Federal 941Form 941 — quarterly payroll taxDue: Apr 30, Jul 31, Oct 31, Jan 31Penalties + interest on late deposits.Filing details →
Pennsylvania state filings
Check Pennsylvania charity registration status →Pennsylvania requirements overview
Registration: File Articles of Incorporation with the Pennsylvania Department of State (Bureau of Corporations). Apply for state tax exemption with the PA Department of Revenue.
Annual filing: Pennsylvania does not require a separate corporate annual report for nonprofits. File IRS Form 990 series annually. If registered for solicitation, file annual BCO-23 (Annual Registration Statement) with financial statements.
Solicitation: Register with the Pennsylvania Bureau of Charitable Organizations by filing BCO-10 (Charitable Organization Registration Statement) before soliciting donations. File annual BCO-23 with financial statements. Audit required for organizations with $750K+ in contributions.
Informational only — not legal or tax advice. Deadlines reflect general rules and may not capture every exception for your organization. Always verify with your state charity regulator and the IRS. Holdings' bookkeeping tracks these for you.
