Does a Pennsylvania Nonprofit Need an Audit?
Pennsylvania sets four tiers by annual contributions: an audit at $750,000 or more, a review or audit from $250,000, a compilation, review or audit from $100,000, and internally prepared statements above $25,000.
Data as of Sep 16, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Pennsylvania nonprofit need an audit?
Pennsylvania sets four tiers by annual contributions: an audit at $750,000 or more, a review or audit from $250,000, a compilation, review or audit from $100,000, and internally prepared statements above $25,000.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State law — audit | annual contributions of $750,000 or more | A charitable organization that receives annual contributions of $750,000 or more must file audited financial statements with its registration statement. This threshold took effect February 20, 2018 under Act 71 of 2017. | $750,000 | 10 P.S. § 162.5(f); Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Last verified: 2026-09-16 |
| State law — review or audit | annual contributions of $250,000 and less than $750,000 | A charitable organization that receives annual contributions of $250,000 and less than $750,000 must file reviewed or audited financial statements with its registration statement. | $250,000 | 10 P.S. § 162.5(f); Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Last verified: 2026-09-16 |
| State law — compilation, review or audit | annual contributions of $100,000 and less than $250,000 | A charitable organization that receives annual contributions of $100,000 and less than $250,000 must file compiled, reviewed or audited financial statements. An organization receiving more than $25,000 but less than $100,000 must submit internally prepared financial statements, and may submit compiled, reviewed or audited statements in their place. | $100,000 | 10 P.S. § 162.5(f); Pennsylvania Department of State, Bureau of Corporations and Charitable Organizations | Last verified: 2026-09-16 |
Common questions
Does a Pennsylvania nonprofit need an audit?
Pennsylvania sets four tiers by annual contributions: an audit at $750,000 or more, a review or audit from $250,000, a compilation, review or audit from $100,000, and internally prepared statements above $25,000.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.