Decennial Filing – Important Clarification for Nonprofits – You May Not Need to File.
PANO has included information on the legal requirement for all corporations to file a "Decennial Filing" with the PA Department of State to ensure protection of the corporate name. The next Decennial Filing may be made any time from January 1, 2021 through December 31, 2021. A Decennial Filing is required ONLY IF the corporation has not made a new or amended filing with the Corporation Bureau of the Department of State in the 10-year time period from January 1, 2012 through December 31, 2021.
IMPORTANT UPDATE: In 2011, PANO received information from various sources at the state level in regard to whether nonprofits must file this report. We have clarified that there is another option for nonprofit corporations to ensure continued protection of the corporate name without filing the report of the entity's continued existence (also known as the Decennial Filing).
If the nonprofit corporation has filed an "Annual Statement" with the PA Department of State, within the 10-year period from January 1, 2012 through December 31, 2021, then it is not necessary for it to file a 2021 Decennial Filing. The advantage is that there is no cost to filing an Annual Statement, whereas the fee for the Decennial Report is $70. An Annual Statement is required whenever a nonprofit corporation changes Officers. This has been a long-standing requirement that not many organizations have adhered to in the past.
We are now encouraging all nonprofit corporations to file an Annual Statement the next time you change Officers of the Corporation. That way the PA Department of State has indication that the organization is active and the 2021 Decennial Filing will not be needed if an "Annual Statement" has been filed between January 1, 2012 and December 31, 2021.
Below is the information that is contained in the Standards for Excellence Legal Checklist regarding the Annual Statement filing:
Nonprofits must file annual reports only if there has been a change in corporate officers during the preceding calendar year. (No fee is required for this filing.)
Department of State--Bureau of Corporations [|Questions and Answers on Decennial Filing|http://www.portal.state.pa.us/portal/server.pt/community/corporations/12457/x_decennial_filing/571892}