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Pennsylvania Department of State
Bureau of Corporations and Charitable Organizations Instructions for
207 North Office Building
Non-Renewal of Charitable
Harrisburg, PA 17120
Registration Statement
Phone: (717) 783-1720 or 1-800-732-0999 (within PA)
Web site: dos.pa.gov/charities BCO-2 Instructions (rev. 3/2018)
Who should file this form: Only a charitable organization that has previously filed a registration with the Department of
State may file this form. If a charitable organization is registered but is no longer subject to the registration requirements of
the Pennsylvania Solicitation of Funds for Charitable Purposes Act, 10 P. S. §162.1 et seq. (“Act”), it may notify the Bureau
of its non-renewal by filing this form.
Charitable organizations that are seeking recognition of exclusion or exemption from registration under the Act
should file a BCO-9 (Request for Approval of Exemption/Exclusion). Supporting documentation must be provided.
For additional information on why an organization might be excluded or exempted from registration, please refer to the
Bureau’s Exemptions and Exclusions Chart at dos.pa.gov/charities.
General: The form may be typed and printed using the fillable .pdf version available at dos.pa.gov/charities.
If handwritten, please use black ink.
It is recommended that all questions are answered, even if the answer to certain questions is N/A. Leaving questions blank
could delay the review process.
This form and all accompanying documents should be mailed to the address state above.
There is no fee for this filing.
Examples of common reasons for non-renewal of registration: A common reason for filing the BCO-2 is that a
previously-registered charitable organization solicited and received gross national contributions of $25,000 or less in a fiscal
year and did not compensate any person who conducts solicitations. Charitable organizations which subsequently receive
more than $25,000 in contributions must file the appropriate registration statement within 30 days after the contributions are
received. If an organization that has solicited and received $25,000 or less in its immediately preceding fiscal year end, has
solicited and received in excess of $25,000 in its present fiscal year, then it should not complete and file a BCO-2 for this
immediately preceding fiscal year. The reason for this is that exceeding $25,000 requires registration and the appropriate
registration statement required by the Act is to be for the organization’s immediate preceding fiscal year end.
Another reason for filing the BCO-2 is that a previously-registered charitable organization dissolved. If that is the case,
attach documentation of dissolution, such as Articles of Dissolution.
A third reason for filing the BCO-2 is that a previously-registered charitable organization ceased soliciting in Pennsylvania.
If that is the case, provide the date that solicitation in Pennsylvania ceased.
Non-renewal vs. voluntary registration: Charitable organizations which are no longer required by law to register under
the Act may also continue to register voluntarily using the BCO-10 (Charitable Organization Registration Statement). A
charitable organization which is not compensating any person who conducts solicitations and has gross annual contributions
which vary being above and below the $25,000 registration threshold may wish to consider maintaining its registration
voluntarily by filing the BCO-10 (and not filing this BCO-2 when annual contributions are less than $25,000). All
exemptions from registration are applicable only as long as the organization continues to meet the exemption. Once a
charitable organization receives more than $25,000 in contributions during a given fiscal year, then this exemption is no
longer applicable and a registration statement must be filed within 30 days after the contributions in excess of $25,000 are
received. Maintaining a voluntary registration where contributions fluctuate around $25,000 will assist the charitable
organization in maintaining compliance with the Act and help the charity not to incur mandatory late filing fees if a
registration is not timely filed within 30 days of contributions exceeding the $25,000 threshold.
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