At a glance
Filing agency
PA Department of State
Formation fees
Corporation $125 · LLC $125 · Nonprofit $125
Standard processing
Online filings through PA Business Filing Services are generally faster than paper. Standard processing commonly takes several business days to a few weeks; confirm the current time with the Bureau before you file.
Annual requirement
Annual reports are due June 30 for corporations and nonprofits, September 30 for LLCs, and December 31 for other associations. The state fee is $7 for business entities and $0 for nonprofit corporations.
Newspaper publication
Required for business and nonprofit corporations
Forming a business in Pennsylvania
Pennsylvania is home to a large concentration of law firms, professional practices, manufacturers, health care organizations, and family-owned businesses. The Commonwealth centralizes business registrations in the Department of State, but it also has a feature that surprises many new owners: corporations and nonprofit corporations must publish a newspaper notice of their formation in the county where the registered office is located.
The formation document, state fee, and ongoing filing calendar depend on whether you choose a corporation, a limited liability company, or a nonprofit corporation. This guide explains each path, the current state fees, the annual report deadlines, and the publication requirement so you can compare the options before filing.
Corporation, LLC, or nonprofit?
The right structure depends on how the business will be owned, managed, financed, and taxed.
A corporation is designed for centralized management and outside investment. An LLC offers
liability protection with more flexible management and tax treatment. A nonprofit corporation
is for an organization operated for a charitable, educational, religious, or other exempt purpose.
Business corporation in Pennsylvania
A Pennsylvania business corporation is created by filing Articles of Incorporation with the Bureau of Corporations and Charitable Organizations. The corporation must also publish notice of its intent to file or the actual filing in two newspapers in the county of its registered office.
| Formation document | Articles of Incorporation (DSCB:15-1306) |
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| State filing fee | $125 Plus the cost of the required newspaper publication. |
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| Annual filing | Annual Report — due June 30; $7. Filed every year, even when the corporation has no changes. |
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| Tax treatment | A Pennsylvania corporation is a C corporation by default. S corporation status is a federal election. The corporation may also have Pennsylvania corporate net income tax, capital stock, and franchise tax obligations. |
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| Best for | Businesses that want a separate legal entity with centralized management, transferable ownership, and a structure that can accommodate outside investors. |
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- A corporate name that includes a required designator such as Corporation, Incorporated, Company, or Limited.
- A Pennsylvania registered office, which may be supplied by a commercial registered office provider.
- The incorporator, initial directors if named, and a completed docketing statement.
- Newspaper publication in the proper county, with proof retained in the corporate records.
Start a Pennsylvania Corporation FilingLimited liability company in Pennsylvania
A Pennsylvania LLC is formed by filing a Certificate of Organization. Standard LLCs are generally not subject to the new-corporation newspaper publication rule that applies to business and nonprofit corporations.
| Formation document | Certificate of Organization (DSCB:15-8821) |
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| State filing fee | $125 |
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| Annual filing | Annual Report — due September 30; $7. LLCs have a later annual deadline than corporations. |
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| Tax treatment | A Pennsylvania LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. Pennsylvania personal income tax generally applies to members’ distributive shares. |
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| Best for | Owner-managed businesses, professional practices, real estate ventures, and startups that want liability protection with flexible management and tax treatment. |
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- An LLC name that includes Limited Liability Company, LLC, L.L.C., or another accepted designator.
- A Pennsylvania registered office, which can be a commercial registered office provider.
- The organizer and a completed docketing statement.
- A written operating agreement is not filed with the state, but it is strongly recommended.
Start a Pennsylvania LLC FilingNonprofit corporation in Pennsylvania
A Pennsylvania nonprofit corporation files nonprofit Articles of Incorporation. Like a business corporation, it must publish a newspaper notice of its intent to file or the filing. Federal 501(c)(3) recognition is a separate application to the IRS.
| Formation document | Articles of Incorporation – Nonprofit (DSCB:15-5306/7102) |
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| State filing fee | $125 Plus the cost of the required newspaper publication. |
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| Annual filing | Annual Report — due June 30; $0. Nonprofit corporations file an annual report but pay no state annual report fee. |
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| Tax treatment | Pennsylvania nonprofit corporation status does not by itself create federal income tax exemption. The organization must apply to the IRS for 501(c)(3) or another exemption and may need separate state tax and charitable solicitation registrations. |
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| Best for | Charitable, educational, religious, civic, membership, and mutual-benefit organizations that want a formal nonprofit governance structure. |
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- A nonprofit purpose and a name that meets Pennsylvania naming rules.
- A Pennsylvania registered office and a completed docketing statement.
- IRS-required language if the organization intends to seek 501(c)(3) status.
- Newspaper publication and retention of the proof of publication with the corporate minutes.
Start a Pennsylvania Nonprofit Filing Pennsylvania entity comparison
| Factor | Corporation | LLC | Nonprofit |
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| Formation document | Articles of Incorporation (DSCB:15-1306) | Certificate of Organization (DSCB:15-8821) | Articles of Incorporation – Nonprofit (DSCB:15-5306/7102) |
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| State filing fee | $125 | $125 | $125 |
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| Annual filing | Annual Report | Annual Report | Annual Report |
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| Tax treatment | A Pennsylvania corporation is a C corporation by default. S corporation status is a federal election. The corporation may also have Pennsylvania corporate net income tax, capital stock, and franchise tax obligations. | A Pennsylvania LLC is pass-through by default for federal income tax purposes. Members may elect S or C corporation treatment. Pennsylvania personal income tax generally applies to members’ distributive shares. | Pennsylvania nonprofit corporation status does not by itself create federal income tax exemption. The organization must apply to the IRS for 501(c)(3) or another exemption and may need separate state tax and charitable solicitation registrations. |
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| Best for | Businesses that want a separate legal entity with centralized management, transferable ownership, and a structure that can accommodate outside investors. | Owner-managed businesses, professional practices, real estate ventures, and startups that want liability protection with flexible management and tax treatment. | Charitable, educational, religious, civic, membership, and mutual-benefit organizations that want a formal nonprofit governance structure. |
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Why Pennsylvania requires newspaper publication
New Pennsylvania business corporations and nonprofit corporations must publish either their intent to file or the actual filing of their Articles of Incorporation. The notice goes in two newspapers of general circulation in the county where the registered office is located, or will be located. One of the newspapers should be the county legal journal or legal newspaper if one exists.
The advertisement must include the name of the corporation and a statement that it is to be or has been incorporated under the applicable Pennsylvania law. Proof of publication is not filed with the Department of State; it belongs in the corporation’s minute book or permanent records. We prepare the notice, identify the correct newspapers, coordinate the run, and provide the proof.
Registered office versus registered agent in Pennsylvania
Pennsylvania filings use the term registered office. A commercial registered office provider can supply the required Pennsylvania street address and receive service of process and official state correspondence. Our Philadelphia office at 2021 Arch Street can serve as the registered office for a Pennsylvania entity.
The registered office must be a physical Pennsylvania address, not a post office box. If the entity already has a qualifying Pennsylvania office, it can use that address instead of a commercial provider.
Annual report deadlines are not the same for every entity
Pennsylvania corporations and nonprofit corporations file their annual report between January 1 and June 30. LLCs file between January 1 and September 30. Other associations, including limited partnerships and LLPs, file between January 1 and December 31.
The state fee is $7 for business entities and $0 for nonprofit corporations. Missing the annual report can lead to administrative dissolution, termination, or cancellation of the entity’s registration, so the filing should be calendared even when the entity had no activity.
How to form a Pennsylvania entity
- Check the name. Search the Pennsylvania business entity database and confirm the name is available and includes the required designator for the entity type.
- Choose a registered office. Use a qualifying Pennsylvania street address or appoint a commercial registered office provider such as our Philadelphia office.
- Prepare the formation document. Complete the Articles of Incorporation or Certificate of Organization and the docketing statement. Our filing service can prepare the document from your answers.
- File and pay the $125 fee. Submit through PA Business Filing Services or by mail, then review the filed copy and save it with the entity records.
- Complete publication and annual filings. Corporations and nonprofits publish the required notice. All entities should calendar the annual report deadline for their entity type.
Keeping a Pennsylvania entity in good standing
Pennsylvania requires an annual report for business corporations, nonprofit corporations, LLCs, limited partnerships, and other registered associations. The report updates the state’s record and is separate from the entity’s tax returns. The state fee is $7 for most business entities; nonprofit corporations pay no annual report fee.
The consequences of missing the report depend on the entity type and can include administrative dissolution of a corporation or termination of an LLC. If an entity is restored, additional filings and fees may be required. We can prepare and file the annual report and monitor the deadline as part of our compliance service.
| Entity | Annual filing | Due | State fee |
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| Business corporation | Annual Report | June 30 | $7 |
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| Limited liability company | Annual Report | September 30 | $7 |
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| Nonprofit corporation | Annual Report | June 30 | $0 |
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Does Pennsylvania require newspaper publication?
Yes for new business corporations and nonprofit corporations. Pennsylvania requires publication of the intent to file or the actual filing of the Articles of Incorporation in two newspapers of general circulation in the county of the registered office. One newspaper should be the legal journal or legal newspaper if the county has one.
Standard LLC formations are generally not subject to the corporation newspaper publication requirement. Publication can occur before or after the Articles are filed, and proof is kept with the corporation’s records rather than sent to the Department of State. We can handle the notice, newspaper selection, and proof of publication.
Read our Pennsylvania corporation publication guide for the notice, newspaper, and proof-of-publication details.
Need help with the notice? We prepare the required notice, coordinate the newspaper or legal journal, and provide
proof of publication for the entity’s records.
Publication & Legal Notice Services Pennsylvania formation questions
The Pennsylvania state filing fee for a Certificate of Organization is $125. A commercial registered office provider, operating agreement, and any expedited service are separate costs. A standard LLC does not have the newspaper publication requirement that applies to new corporations.
The state filing fee for business corporation Articles of Incorporation is $125. New corporations must also pay for publication in two newspapers in the county of the registered office, so the total first-year cost is higher than the state fee alone.
The state filing fee for nonprofit Articles of Incorporation is $125, plus the cost of the required newspaper publication. IRS Form 1023 or 1023-EZ fees, state tax exemption filings, and charitable solicitation registrations are separate.
Standard Pennsylvania LLC formations are generally not subject to the new-corporation newspaper publication rule. Corporations, including nonprofit corporations, must publish. Other filing types, such as certain fictitious names, can have their own publication requirements.
Corporations and nonprofit corporations file by June 30. LLCs file by September 30. Other associations file by December 31. The state fee is $7 for business entities and $0 for nonprofit corporations.
Yes. Pennsylvania entities generally must maintain a registered office in the Commonwealth. A commercial registered office provider can supply a physical street address and receive service of process and official state mail. Our Philadelphia office can provide that address.
Online filings through PA Business Filing Services are generally faster than paper filings. Standard processing commonly takes several business days to a few weeks, and publication adds additional time for corporations and nonprofits. Confirm the current processing time before you rely on a specific closing date.
Official Pennsylvania resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is
general information for attorneys, businesses, and nonprofit organizations. It is not legal,
tax, or accounting advice. Confirm the current requirement with the Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations or your
professional adviser before filing.