PA Bureau of Charitable Organizations aligns filing date with Federal Form 990 deadline

The PA Bureau of Charitable Organizations (BCO) filing deadline conundrum has finally been addressed. For most nonprofit organizations that are required to file annually with the BCO, knowing the deadline for filing has presented a challenge. The initial bill creating the BCO filing deadlines (Act 1990-202 (H.B. 365), § 1, approved Dec. 19, 1990) required the annual filing of form BCO-10 135 days after the close of an organization’s fiscal year. This meant that if an organization was on a calendar year basis (December 31st year-end) their BCO-10 was due May 15th of the following year. That was in a normal year. But throw in a leap year and the organization’s filing deadline changed to May 14th. Since the deadline was based on a number of days, fiscal year-end organizations had deadlines that were even more complicated to determine.

On October 7, 2014, the General Assembly of the Commonwealth of Pennsylvania passed H.B. 359. This bill was approved by Governor Corbett on October 14, 2014. The bill amends the filing deadline for the BCO-10 to conform to Federal Form 990 filing deadlines. An organization’s Federal Form 990 is due the 15th day of the fifth month after the organization’s year-end. For example, if your year ends on June 30th of each year, you would be required to file both your Federal Form 990 and BCO-10 by November 15th unless of course you request an extension of time to file (which the BCO simplified a few years ago and now accepts the federal extension). Under the previous filing deadline requirements, this same BCO-10 filing would have been due on November 12th (135 days after June 30th). Clearly the change is welcomed and should simplify the filings with the BCO.

Visit legis.state.pa.us for more information on the bill itself, and visit the Bureau of Charitable Organizations for additional details.