COMMONWEALTH OF PENNSYLVANIA 
                                     DEPARTMENT OF STATE 

OFFICE OF THE                                     BUREAU OF CORPORATIONS AND CHARITABLE ORGANIZATIONS 
    SECRETARY OF THE COMMONWEALTH                                   CHARITABLE ORGANIZATIONS DIVISION 
                                                                    207 NORTH OFFICE BUILDING 
                                                                       HARRISBURG, PA 17120 
                                                                            717-783-1720 

       THE INSTITUTION OF PURELY PUBLIC CHARITY REGISTRATION 

                                    WHO’S REQUIRED TO FILE? 

       Section 379 of The Institution of Purely Public Charity Act, 10 P.S.§ 371     et seq., (IPPC Act) 
requires an institution of purely public charity  receiving or claiming  exemption from Pennsylvania 
property or sales taxes to annually file the Institution of Purely Public Charity Registration Statement  
(IPPC registration), a $15 fee, and a copy of the IRS Form 990 for the most recently completed fiscal 
year with the Charitable Organizations Division within 135 days of its most recently completed fiscal 
year  unless  exempt from registration  (see below)  or  the institution annually files the  Charitable 
Organization Registration Statement BCO-10  (BCO-10 registration)  required by The Solicitation of 
Funds for Charitable Purposes Act, 10 P.S. § 162.1 et seq.,  (Solicitation Act)  which requires the 
registration of charitable organizations that solicit contributions from Pennsylvania residents.  

                    HOW DOES AN ORGANIZATION DETERMINE IF IT IS AN 
                                    INSTITUTION OF PURELY PUBLIC CHARITY? 

       An organization must review Section 375 of the IPPC Act, entitled “Criteria for institutions of 
purely public charity” in order to determine if it meets the criteria to be considered an institution of 
purely public charity. The IPPC Act can be reviewed by visiting our website at 
www.dos.pa.gov/charities/resources.  

IS AN ORGANIZATION THAT ANNUALLY FILES THE CHARITABLE ORGANIZATION 
REGISTRATION  FORM BCO-10  REQUIRED BY THE SOLICITATION OF FUNDS  FOR 
CHARITABLE PURPOSES ACT  ALSO REQUIRED TO FILE  THE  INSTITUTION OF 
PURELY PUBLIC CHARITY REGISTRATION? 

No. An organization is not required to file both registrations and it is important that an organization 
does not file the IPPC registration whenever it is required to file the BCO-10 registration required by 
the Solicitation Act as penalties and fines may be imposed upon a charitable organization that fails to 
file the appropriate registration.  

An organization determining which registration to file with the Charitable Organizations Division must 
first review the Solicitation Act to determine if the organization is required to file the registration under 
this Act as this registration takes precedence over the filing required by the IPPC Act. If it is 
determined that the organization is not required to file pursuant to the Solicitation Act, then the IPPC 
Act is reviewed to determine if a registration is required by the IPPC Act. Both the Solicitation Act and 

the IPPC Act contain exemptions from registration for certain organizations. An organization may visit 
our Web site at www.dos.pa.gov/charities/resources to review these Acts.  
The organizations that are required to file the IPPC registration are those institutions of purely public 
charities that are receiving or claiming exemption from Pennsylvania property or sales taxes and are 
not required to file the registration under the Solicitation Act. It is possible that an organization is not 
required to file either registration. 

EXEMPTIONS FROM REGISTRATION 

The following institutions of purely public charity are exempt from filing the IPPC registration: 

1) an institution of purely public  charity  which  receives contributions of less than $25,000
during its most recently completed fiscal year provided that the institution’s program service revenue 
does not equal or exceed $5,000,000;  

2) religious institutions and such separate groups or corporations which form an integral part of
a religious institution and are exempt from filing an IRS 990 Return. 

If an IPPC that was previously required to file a registration is exempt from registration for a 
subsequent fiscal year, then please check the appropriate box on the registration statement, indicate the 
applicable exemption, complete items #1 - #3, sign where indicated, and no fee is required.   

                                      EXTENSION OF TIME TO FILE 

If the IPPC is not exempt from the registration requirements of the IPPC Act and cannot meet 
the filing deadline, an extension to file your organization’s registration can be granted. To receive an 
extension, you may mail a request for an extension by either completing items #1 - #3 and #10 of the 
registration statement or a  copy of your  IRS extension form filed with the IRS.  Institutions  only 
needing an extension to file the IRS Form 990 may request an extension of time by completing the 
registration statement in its entirety including item #10. Institutions may remit their registration fee 
with the extension request or submit with  the completed registration by its extended due date. 
Extension request must be postmarked on or before the date when the institution’s registration is due 
which is within 135 days after the close of the institution’s fiscal year.  

The IPPC registration as well as any request for an extension of time to file may be completed 
and signed by any authorized individual, including the organization’s accountant, attorney, etc. If you 
have any questions concerning these matters, please contact our Charitable Organizations Division. 

HOW DO I OBTAIN THE REGISTRATION STATEMENT FORM? 

The IPPC registration can be obtained by visiting our Web site at www.dos.pa.gov/charities. 

(Rev. 2/21)                               COMMONWEALTH OF PENNSYLVANIA 
(717) 783-1720                            BUREAU OF CORPORATIONS AND 
1-800-732-0999 (WITHIN PA)            CHARITABLE ORGANIZATIONS DIVISION 
FAX (717) 783-6014 
                                          207 NORTH OFFICE BUILDING 
                                            HARRISBURG, PA 17120 

          Institution of Purely Public Charity Registration Statement 

          For the Fiscal Year Which Ended: 
           Exempt from registration. (Give reason for exemption, complete items #1- #3, and sign below.) 

1.        Employer Identification #                      Registration# (If known) 
2.        Legal name of organization:
3.        c/o
          Street address:
          City:                                  State:                           Zip Code: 
          County:                                Tel:                              800 Tel:  
          Email address:                                 (correspondence will be sent to email address unless it is not provided) 
          Date organized:           /     / 
4.        Has your organization's tax-exempt status ever been revoked by the Internal Revenue Service?

Yes  NO  (If "yes", attach copy of revocation.) 

5.        Does your organization share revenue  or  formal governance with any  other nonprofit corporation or unincorporated
association? Yes    No    (If "yes", attach explanation listing name, address, type of organization,  and relationship to your
organization.)

6.        Does any other domestic or  foreign  organization own a  10% or greater interest in your organization or does your
organization own a 10% or greater interest in any other domestic or foreign organization? Yes  No  (If "yes", attach the following
information for each domestic or foreign organization: name and type  of organization, whether  organization is for-profit or
nonprofit, and relationship of organization to your organization.)

7.        Attach a complete copy of your organization's IRS 990 Return and Schedule A for the fiscal year covered by this registration
statement. (Make sure you include copies of all pages and attachments.)

8.        Please include $15 filing fee. (Make check or money order made payable to the "Commonwealth of Pennsylvania".)

                           Complete the following if an extension is needed to file the IRS 990 Return 

9.        An extension of time until             is requested for filing our IRS 990 Return. 

             I do hereby declare that the information contained herein is true and correct to the best of my knowledge, information, and 
belief. 

SIGNATURE OF AUTHORIZED OFFICIAL 

            TYPE OR PRINT NAME AND TITLE OF                                       DATE 
AUTHORIZED OFFICIAL OF THE ORGANIZATION