How to start a nonprofit in Pennsylvania (2026 step-by-step guide)

How to start a nonprofit in Pennsylvania, step by step

You form a Pennsylvania nonprofit in two big moves. First you create a nonprofit corporation with the state. Then you apply to the IRS for 501(c)(3) tax-exempt status. Most small groups can do both themselves. Here is the whole path in order.

• Pick a clear mission and a name no other Pennsylvania entity is using.
• Recruit your board (one director minimum, but three is the practical standard).
• File your Articles of Incorporation with the Pennsylvania Department of State.
• List a registered office address in Pennsylvania.
• Advertise your incorporation in two newspapers.
• Get a free EIN, adopt bylaws, and hold your first board meeting.
• File Form 1023 or 1023-EZ, then register to fundraise and apply for sales tax exemption.

Step 1: Name your Pennsylvania nonprofit

Your name has to be distinguishable from other entities on record with the Pennsylvania Department of State. You can usually check availability through the state's online business search. Pick something clear and memorable, and confirm a matching web address is free before you commit.

Step 2: Appoint your directors and officers

Pennsylvania law allows a nonprofit to have as few as one director, but a one-person board draws IRS scrutiny, so most new 501(c)(3)s use at least three unrelated directors. You also need a president, a secretary, and a treasurer, and one person can hold more than one of those offices.

Step 3: File your Articles of Incorporation

This is the step that legally creates your nonprofit. You file the Articles of Incorporation with the Pennsylvania Department of State, along with a docketing statement, for a $125 fee. The IRS wants specific purpose and dissolution wording here to grant 501(c)(3) status.

Pennsylvania then requires something unusual: you must advertise your intent to incorporate in two newspapers, one a legal journal where possible. You keep the proofs of publication with your records rather than filing them with the state.

Step 4: Name your registered office

Pennsylvania uses the term registered office rather than registered agent. You list a physical Pennsylvania street address where legal documents can be delivered. If you do not have one, a commercial registered office provider can supply an address for a yearly fee.

Step 5: Adopt bylaws and hold your first board meeting

Bylaws are your rulebook: how you elect directors, hold meetings, and make decisions. The IRS also expects a conflict-of-interest policy. At your first board meeting, adopt both, appoint officers, and record the minutes. You will be asked for these documents again and again, so keep them in one place.

Step 6: Get your free EIN

An EIN is your nonprofit's federal tax ID, and you need it before you apply to the IRS for exempt status. You get one free and usually right away by applying online through the IRS. Never pay a third-party site for an EIN, because the IRS never charges a fee for one.

Step 7: Apply for 501(c)(3) status with the IRS

This is the federal step, and it is the same wherever you are. Most brand-new small nonprofits qualify for the shorter Form 1023-EZ, which has a $275 user fee. Larger groups file the full Form 1023, which has a $600 user fee. You pay on Pay.gov when you submit.

You can use Form 1023-EZ only if you project gross receipts of $50,000 or less for each of the next three years and hold $250,000 or less in assets. Work through the IRS Eligibility Worksheet honestly before you choose.

Step 8: Apply for Pennsylvania tax exemption

Once the IRS recognizes you as a 501(c)(3), you are generally exempt from Pennsylvania's corporate net income tax without a separate application. What you do apply for is sales tax exemption: file Form REV-72 with the Pennsylvania Department of Revenue, at no cost, so your nonprofit can buy tax-free.

Step 9: Register to fundraise (Form BCO-10)

Pennsylvania requires charitable registration before you solicit contributions. You register with the Bureau of Charitable Organizations using Form BCO-10. The fee is tiered by how much you raise, from $15 for the smallest organizations up to $250, and you renew it every year. Organizations that receive $25,000 or less a year and pay no one to solicit are excluded from registering until they cross $25,000, and then have 30 days to register.

Step 10: Stay in good standing

Since 2025, Pennsylvania asks nonprofits to file a short annual report with the Department of State by June 30, and for nonprofits the fee is $0. This replaced the old once-a-decade filing. You also renew your BCO-10 registration each year, and file a Form 990 with the IRS. Put them on a calendar. Ember Spark walks you through the founding steps, and Ember Compliance puts your 990 and Pennsylvania annual report on one calendar and emails a reminder before each. Add your BCO-10 renewal date there and it is tracked too.

What does it cost to start a nonprofit in Pennsylvania?

A bare-bones DIY start in Pennsylvania is mostly the state fees plus the IRS fee. Here is the honest breakdown.

• Articles of Incorporation: $125
• Newspaper advertising: roughly $50 to $300, paid to the papers
• Charitable registration (BCO-10): $0 if you are under the $25,000 exclusion, otherwise $15 to $250, tiered
• Sales tax exemption (REV-72): no fee
• Annual report (nonprofit): no fee
• IRS Form 1023-EZ: $275, or Form 1023: $600

So a small Pennsylvania nonprofit is often $400 to $500 all in with Form 1023-EZ, plus the cost of the newspaper notices, which vary by county.