Anew Pennsylvania law, effective January 1, 2025, requires nearly every business and non-profit association registered to do business in Pennsylvania to make an Annual Report filing with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations (the "Department"). The deadline for the Annual Report is based on the type of association:
|
Association Type (Domestic and Foreign) |
Annual Filing Deadlines, Commencing in 2025 |
|
Corporations (business and nonprofit) |
June 30 |
|
Limited liability companies |
September 30 |
|
All other associations (limited partnerships, limited liability partnerships, limited liability limited partnerships, limited liability general partnerships, electing partnerships that are not limited partnerships, business trusts, and professional associations) |
December 31 |
Failure to complete the Annual Report filing may subject an association to administrative dissolution, termination or cancellation of the business registration (depending upon the type of association) and loss of the exclusive right to its name, starting in 2027.
The fee for the new Annual Report is $7 for business corporations, limited liability companies, limited partnerships, limited liability partnerships, limited liability limited partnerships, limited liability general partnerships, business trusts or other associations with a for-profit purpose, with a $0 fee for nonprofit corporations or other associations with a not-for-profit purpose. The Annual Report [DSCB:15-146] should be filed online at https://file.dos.pa.gov/
For more information and how to file the Annual Report, see dos.pa.gov/annualreports.
The following information is required to file a Pennsylvania Annual Report:
- Entity name/name of association
- Entity/file number issued by the Department
- Jurisdiction of formation (if other than Pennsylvania)
- Current registered office address/name of commercial registered office provider and county of venue
- The address of the entity's principal office, including street and number, if any, wherever located
- The name of at least one governor. A governor is a person (individual or entity) by or under whose authority the powers of an association are exercised and under whose direction the activities and affairs of the association are managed pursuant to the organic law and organic rules of the association.
- Names/titles of principal officers, as determined by the governors (if applicable)
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
