New for Non-Profits: Pennsylvania Annual Reporting Requirements

Beginning in 2025, Pennsylvania non-profit corporations and other non-profits registered in Pennsylvania will now be required to file an annual report with the Pennsylvania Department of State.  In November 2022, Pennsylvania Governor Wolf signed Act 122 of 2022 into law and under this legislation, an annual reporting requirement was created that includes Pennsylvania non-profit corporations.  This annual reporting requirement took effect January 1, 2025.

While there are some exceptions, in general, all Pennsylvania for-profit and non-profit corporations, both domestic and foreign (defined as incorporated out of state), fall under the annual reporting requirement. Non-profits under the requirement include corporations and any limited partnerships or limited liability corporations with a not-for-profit purpose.

The deadline, specifically for domestic and foreign non-profit corporations is on or before June 30, 2025.  Non-profits do not have to pay the $7 fee required for other entities.  However, failure to file can result in various severe penalties, including but not limited to administrative dissolution or discontinuation of the  right to use the organization’s name.  There is a transition period extending until annual reports due on June 30, 2027 to give non-profits adequate time to adjust to the additional requirement.  In addition, the Department of State has indicated that a notice will be mailed to the organization at least two months prior to the applicable deadline but has stated that failure to receive the notice does not relieve the organization of its timely filing requirement. 

The information required within the annual report is straightforward.  The report shall include the following: the organization’s name; the jurisdiction of formation; the address of the registered office; the name of at least one board member; the name and title of principal officers; the address of the principal office; and the entity or similar identification number as issued by the Pennsylvania Department of State.

The Department of State strongly recommends that the annual report be filed online as the online form will automatically populate and update the organization’s information online and expedite review of the report.  Forms have been published on the website and online submission is also available on the website, linked here.

While this new annual reporting requirement represents a significant change for Pennsylvania non-profits, reporting is relatively simple and there is a several year transition period before any sanctions are imposed.  At HFCO, we have a team of professionals available to help with any questions and we can help your organization understand and meet your non-profit reporting requirements. 

Reach out to our nonprofit audit department contact, Cristopher Sefransky, CPA, CFE, LSSGB, Audit and Assurance manager, with any questions.