Pennsylvania
Overall Free to Give Index 3.73/10
Rank 42nd
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 3.73 42nd
Broad Policy Environment 5.55 12th
Nonprofit Freedom 3.13 48th
Donor Confidence 2.50 45th

Highlights

  • Stronger broad policy environment: Pennsylvania ranks 12th in the Broad Policy Environment, performing far better here than in other dimensions due to low occupational licensing burdens and better than average economic freedom (although it ranks relatively poorly in tax competitiveness).
  • Poor nonprofit freedom: Pennsylvania ranks 48th in Nonprofit Freedom, reflecting mandatory registration, annual renewal, steep fees, and extensive reporting and contractor-related requirements. It also requires annual audits for charities with revenue more than $750,000.
  • Very weak donor confidence: The state ranks 45th in this category, offering no donor privacy, no donor standing, no charitable deduction, and being the only state in the country with no UPMIFA safeguards.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 6.50
1B. Tax Competitiveness (rescaled 0 to 10) 3.25
1C. EFNA (0 to 10) 6.91

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $250.00
Minimum Registration Fee $15.00
Top Incorporation Fee $125.00
Minimum Incorporation Fee $125.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $250.00
Minimum Annual Fee $15.00
Requires Additional Corporate Filings Yes
Other Fees $0.00
Tiered Fee Structure Yes
Overlapping Regulators Yes

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $250.00
Paid Solicitor Renewal Fee $250.00
Surety Bond for Professional Fundraisers $25,000.00
Must Paid Solicitors Required to Report to the State in Order to Start Fundraising? Yes
Fundraising Consultant Registration Required Yes
Annual Financial Reporting by Commercial Fundraisers Required Yes
Must File Contracts Between Charities and Commercial Fundraisers Yes
Individual solicitors employed by professional fundraisers must register separately? No

2D. General Audit threshold (revenue)

General Audit threshold (revenue) $750,000.00

3. Donor Confidence

3A. State has Never Introduced Disclosure No
3B. State has Privacy Law No
3C. State gives Donors Standing No
3D. State has UPMIFA Protections No
3E. Donations are Generally Deductible No
3F. General Sales Tax Exemption Yes
3G. State has Never Proposed DAF Restrictions Yes
3H. New Regulations Require Legislative Approval No