Pennsylvania Reporting

Pennsylvania does not require AVOs to file tax returns or any other submissions similar to the 990-N the IRS requires.

If there has been a change in the officers of the AVO during a year, Pennsylvania requires the AVO to file a one-page Annual Statement – Nonprofit Organization form DSCB 15-5110 by April 30 of the following year. There is no fee for this statement. The DSCB 15-5110 form and instructions are available for download from this resource here.

By the year 2021 every AVO is required to file a Decennial Report and pay a fee of $70 with it. However, if the AVO has filed at least one Annual Statement – Nonprofit Organization form DSCB 15-5110 before then it is not required to file the Decennial Report. Therefore, PANO urges every nonprofit in Pennsylvania to file at least one Annual Statement – Nonprofit Organization form DSCB 15-5110 (that requires no fee) before 2021 in order to save the $70 cost of filing the Decennial Report.

If the AVO has had to file an initial Charitable Organization Registration Statement PA form BCO-10 (See the discussion of this in the Registering as a Charitable Organization section of this resource.) then it is required to file a BCO-10 Statement by May 15 of each year and pay the applicable fee. Many AVOs, unless they are raising more than $25,000 in contributions per year and/or hiring someone to fund raise for them, do not need to file these registrations forms.

All AVOs are required to file an annual Institutions of Purely Public Charity Registration Statement unless exempted as a religious institution and such separate groups or corporations which form an integral part of a religious institution and are exempt from filing an annual IRS 990 Return. AVOs that raise less than $25,000 per year need only to complete the first three lines of the form and check that they are exempt because of that and mail in the form by May 15. (See the discussion of this in the Registering as a Charitable Organization section of this resource.) There is no fee for filing this form. The Purely Public Charity Registration Statement is available for download from this resource here.
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