An article by Amy Wojcicki for The New York TimesThe process for a charitable organization’s registration is complex and complex to follow, especially in a state as large as Pennsylvania.
In fact, Pennsylvania has one of the highest registration rates of any state, as well as the most nonprofits per capita.
The state has also the lowest rate of charitable registration in the nation, and the lowest proportion of registered charities in the country, according to a study by Charity Navigator, an online nonprofit registry.
The nonprofit registry lists a wide range of organizations that are registered in the state, but it has a section that specifically covers the Pennsylvania Department of Education, which administers the registration process.
“There are about 2,600 charities in Pennsylvania that are in good standing,” said Nancy R. McManus, the education department’s chief financial officer, who has worked on a variety of charities that register there.
“The Department of Public Health is our largest agency.”
The PA Department of Human Services administers state tax-exempt charities, which are limited to certain services and cannot be used for other purposes.
In some cases, charities that are not registered in Pennsylvania may be eligible for tax-deductible grants to help pay for health and other medical services for those in need.
But the state’s registration process has been controversial for a long time.
The PA department of education, which is responsible for administering the registration of nonprofits, has a website that outlines what is required to register a charity, and what fees are required to do so.
The registration fee varies by state, from $15 for a small nonprofit, up to $200 for a larger one.
The tax-exemption for the largest of the groups that register in Pennsylvania is $2.3 million per year.
(That’s about $18 million a year.)
The tax-break in Pennsylvania can be an obstacle for those who are struggling financially.
In 2014, the state of Pennsylvania filed a lawsuit to force the Pennsylvania Human Services Department to disclose the identity of the organizations that register to raise money for its programs, as part of a broader effort to keep people out of poverty.
The lawsuit, which was eventually settled out of court, said that the tax-credit exemption allowed nonprofits to bypass the public system.
The filing of the lawsuit, the first in Pennsylvania history, came on the heels of a series of high-profile cases in the past year that made it clear that the state is not going to be able to meet its financial obligations to its citizens without more oversight.
In August, a federal judge in Pennsylvania ordered the state to provide the identity and financial status of nearly 100 charities that have filed for tax exempt status, including some with very low tax-earnings records.
The Department, which oversees the registration and financial reporting of nonprofits in Pennsylvania, has not yet responded to requests for comment.
The PA Human Services department did not immediately respond to requests seeking comment.
The Tax Foundation, an organization that monitors tax-free and tax-qualified charities, has been critical of the PA Human Service Department’s efforts to crack down on tax-registered organizations.
“We’re seeing the PA Department and its administration of the state registration process be one of our concerns,” said John Koehler, a senior fellow at the Tax Foundation.
The foundation also pointed out that the PA government has been lax in its monitoring of charities’ activities and reported only the most recently completed IRS Form 990s for tax years ending in 2017.
The foundation, which works to prevent tax fraud, also questioned whether the PA state was able to accurately monitor the charitable status of nonprofit organizations.
“As we know, a lot of organizations are not in compliance,” said James G. Egan, a tax law professor at the University of Delaware who has studied the tax exemption issues.
“This is one of those cases where there’s a lot that’s still unknown.”
While the PA has struggled to register large numbers of tax-deferred nonprofits in the years since the Supreme Court’s Citizens United ruling, the number of registered nonprofits in 2015 was a record, according in part to data compiled by the nonprofit registry site Charity Navigators.
(The data does not include tax-advantaged grants or other tax-avoidance opportunities that some charities have.)
A growing number of nonprofit groups are now using a website called TaxMatch, which allows donors to search for a nonprofit that meets the criteria of a registered charity and that has no outstanding debts.
TaxMatch lists more than 100 organizations that were registered in 2015.
In January, the nonprofit registrar at the Pennsylvania Public Service Commission filed a formal complaint with the PA State Auditor, saying that the PPSC has failed to provide tax-disclosure information for more than two years.
“It’s not clear what the current status of the PPPC is,” the complaint read.
“There is no requirement for a PPPD to disclose any information on registered organizations.
PPPCs must maintain records to