How to Fill Out Pennsylvania Form REV-72 (w/Examples) + FAQs

Pennsylvania Form REV-72 is the Sales Tax Exemption Application that nonprofit, religious, charitable, educational, and volunteer organizations submit to the Pennsylvania Department of Revenue to obtain a sales tax exemption number. The form decides whether your organization can buy goods and services in Pennsylvania without paying the 6% state sales tax (or 7% in Allegheny County and 8% in Philadelphia).

Filing it correctly matters because the Department of Revenue rejects roughly one in four exemption applications on the first pass, most often for missing IRS determination letters, weak purpose clauses, or failure to satisfy the five-prong test in Act 55 of 1997 (the Institutions of Purely Public Charity Act). A clean first filing saves your nonprofit thousands of dollars a year and weeks of back-and-forth correspondence with the Bureau of Business Trust Fund Taxes.

Here is what you will learn in this guide:

• 📋 Exactly what each line and box of REV-72 asks and how to answer it in plain English
• 🏛️ How the five-prong HUP test and Act 55 shape your eligibility decision
• 📎 Every attachment you must staple to the application and why each one matters
• 🧾 Three full filled-out example walkthroughs for a church, a volunteer fire company, and a youth sports nonprofit
• 📬 How to file by mail, through myPATH, and what to expect after you submit

What Form REV-72 Is and Who Must File It

Form REV-72, Application for Sales Tax Exemption, is the official Pennsylvania document that a qualifying institution submits to obtain an exemption number under 72 P.S. § 7204. The exemption number lets the holder buy property or services for the institution’s exempt purpose without paying state and local sales tax. The form is administered by the Bureau of Business Trust Fund Taxes inside the Department of Revenue.

The filer profile is broad. Houses of worship, parochial schools, public charities, volunteer fire and ambulance companies, nonprofit educational institutions, and certain veterans’ organizations all use this single form. Government entities and federal instrumentalities do not file REV-72 because they are exempt by statute and use a different exemption certificate process described in 61 Pa. Code § 32.22.

The legal heart of the form is the purely public charity standard. Pennsylvania does not automatically grant exemption to every group that holds a federal 501(c)(3) determination from the IRS. The applicant must also meet five separate prongs from the Hospital Utilization Project v. Commonwealth (HUP) decision, which were later codified in Act 55 of 1997. Those prongs require the organization to advance a charitable purpose, donate a substantial portion of services, benefit a substantial and indefinite class of needy persons, relieve a government burden, and operate free from private profit motive.

A common misconception is that incorporating as a Pennsylvania nonprofit alone qualifies a group for sales tax exemption. It does not. Federal 501(c)(3) status is a strong starting point, but the Department evaluates the Pennsylvania five-prong test on its own facts using the documents you attach to REV-72.

Before You Start: Documents and Information You Need

Gather every supporting document before you open the PDF. The Department reviews the application and attachments together, and a thin packet almost always triggers a request for more information that adds 30 to 60 days to processing.

Use this pre-filing checklist as your minimum:

• IRS 501(c)(3) Determination Letter. This is the official IRS letter confirming federal tax-exempt status. Without it, the Department has no easy proof of charitable purpose and will likely deny the application or hold it pending receipt.
• Articles of Incorporation filed with the Pennsylvania Department of State. The Articles must contain a charitable purpose clause and an asset-distribution clause. Missing these clauses is the single most common rejection reason.
• Bylaws. Bylaws show how the board is elected, how meetings run, and how members or officers receive (or do not receive) compensation. The Department reads them to confirm no private inurement.
• Most Recent Financial Statement or Audit. This proves the organization donates a substantial portion of its services. New organizations may submit a budget projection in lieu of a full financial statement.
• Most Recent IRS Form 990, 990-EZ, or 990-N. The Department uses the 990 to verify revenue sources, salaries, and program-service expenses.
• Federal Employer Identification Number (FEIN). This is the nine-digit IRS number assigned to the organization. The exemption number cannot issue without it.
• PA Charitable Organization Registration (BCO-10), if applicable. Charities soliciting more than $25,000 a year must register with the PA Bureau of Corporations and Charitable Organizations.
• Description of activities and programs. A short narrative listing what the organization actually does day-to-day. A vague description triggers field-by-field follow-up letters.
• Names, titles, and addresses of all officers and directors. The Department cross-checks these against the bylaws and 990.
• Any prior REV-72 correspondence or rejection letter. If this is a refile, attach the prior denial so the reviewer can see what changed.

If even one of these is missing, the application sits in pending status until you supply it, which delays your sales tax savings by months.

Where to Get the Form and How to Access It

Download the current revision of Form REV-72 directly from the Department of Revenue’s Forms and Publications library. Always check the revision date printed in the lower-left corner of page 1 before you begin filling it out. The Department periodically updates the form, and using a stale version is a quick path to rejection.

You have two ways to complete REV-72. The first is the fillable PDF, which you type into on your computer, print, sign by hand, and mail with attachments. The second is the myPATH online portal, where qualifying organizations can submit the application and upload attachments electronically. Most filers find myPATH faster because it flags missing fields before submission.

If you do not have internet access, you can call the Department of Revenue’s Taxpayer Service Center at 717-787-1064 and request a paper packet by mail. Many county libraries and Area Agencies on Aging also keep printed copies, especially during nonprofit board-training season in the spring.

A common misconception is that older REV-72 versions are fine to file if you fill them out correctly. They are not. The Bureau routinely returns prior-year forms unprocessed because field labels and attachment requirements have changed. Always pull the form fresh on the day you file.

Step-by-Step: How to Fill Out Pennsylvania Form REV-72 Line by Line

Work through REV-72 in the exact order it appears on the page. Use blue or black ink if you are completing the paper form, and write in ALL CAPITAL LETTERS so the Bureau’s scanner reads your entries cleanly.

Section 1: Reason for Application

This top box asks why you are filing. The choices are new application, renewal, re-issuance of a lost number, or update of existing information.

How to answer it: Check exactly one box. If your nonprofit has never held a Pennsylvania sales tax exemption number, check new application. If you are replacing a lost exemption letter, check re-issuance.

Example answer: St. Mark’s Lutheran Church checks new application because the parish has never before applied for a sales tax exemption number.

Nuance: A sponsor change (for example, a Boy Scout troop moving from one church to another) is treated as a new application, not an update, because the legal entity changes.

Common mistake and consequence: Filers often check both new application and update, which causes the Bureau to return the form for clarification and adds about three weeks to processing.

Misconception: Many board members think renewal is annual. It is not. Pennsylvania sales tax exemption numbers do not expire on a fixed schedule, but the Department may request a five-year reauthorization review.

Section 2: Legal Name of Institution

This field requests the full legal name of the organization exactly as it appears on the IRS determination letter and Articles of Incorporation.

How to answer it: Type or print the legal name in full, including suffixes such as Inc., Corp., or Association. Do not use DBA names here.

Example answer: Maria Lopez, treasurer of the Greater Lansdale Volunteer Fire Company, writes GREATER LANSDALE VOLUNTEER FIRE COMPANY, INC. on the legal-name line.

Nuance: If the legal name uses an ampersand (&), copy it exactly as the IRS letter shows. Mismatches between IRS and PA records are flagged automatically.

Common mistake and consequence: Filers often substitute a shortened doing business as name. The Department then cannot match the application to the IRS file, and the application sits in unmatched queue.

Misconception: Filers think capital letters do not matter. They do for scanning accuracy, even though Pennsylvania law is not case-sensitive.

Section 3: Trade Name or DBA

This field captures any fictitious name the organization uses publicly that differs from its legal name.

How to answer it: Write the registered fictitious name as filed with the PA Department of State. Leave blank if the organization does not use a DBA.

Example answer: A youth nonprofit legally named Bucks County Youth Athletics Foundation, Inc. writes BUCKS YOUTH SPORTS in the DBA field.

Nuance: An unregistered DBA cannot go here. Pennsylvania requires fictitious-name registration before public use under 54 Pa.C.S. § 311.

Common mistake and consequence: Listing an unregistered DBA causes the Bureau to ask for proof of fictitious-name registration and pause review.

Misconception: Some filers think the DBA replaces the legal name on the exemption certificate. It does not; the exemption letter prints under the legal name.

Section 4: Federal Employer Identification Number (FEIN)

This is the nine-digit number the IRS issued to the organization.

How to answer it: Enter the nine digits in the format XX-XXXXXXX with one dash. Use the FEIN exactly as it appears on the IRS determination letter.

Example answer: Greater Lansdale Volunteer Fire Company enters 23-1234567.

Nuance: A sole proprietorship’s Social Security number does not go here. A nonprofit must use an EIN.

Common mistake and consequence: Transposing two digits causes an automatic mismatch with IRS records and a mandatory hold until corrected.

Misconception: Many filers think the FEIN and the Pennsylvania Revenue ID are the same. They are different numbers issued by different agencies.

Section 5: Pennsylvania Revenue ID or Account Number (if any)

This box collects an existing Pennsylvania tax account number, if the organization already has one for employer withholding or another tax type.

How to answer it: Enter the 10-digit Revenue ID or 8-digit Sales Tax license number. Leave blank if none.

Example answer: A church that already withholds payroll tax for its pastor enters its 10-digit Revenue ID, 1234567890.

Nuance: A new church or new nonprofit usually has no Revenue ID yet, and a blank box is acceptable.

Common mistake and consequence: Filers paste their FEIN here. The Bureau then cannot tie the exemption to existing tax records and opens a duplicate account.

Misconception: Some applicants believe leaving this blank disqualifies them. It does not.

Section 6: Mailing Address

This is the address where the Department of Revenue will mail the exemption certificate or any correspondence.

How to answer it: Enter the street, city, county, state, and ZIP+4. Use a P.O. Box only if mail delivery to the physical address is unreliable.

Example answer: St. Mark’s Lutheran Church enters 125 MAIN ST, LANCASTER, PA 17602-2345.

Nuance: If the organization meets at one location but receives mail at the treasurer’s home, enter the treasurer’s address here and the meeting address in Section 7.

Common mistake and consequence: Listing a residential address that does not match the bylaws raises a red flag for private inurement and slows review.

Misconception: Filers think a personal address disqualifies a nonprofit. It does not, as long as the bylaws allow it.

Section 7: Physical Location of Institution

This box requires the actual location where the organization conducts its activities.

How to answer it: Enter the street, city, county, state, and ZIP+4. Do not use a P.O. Box.

Example answer: Bucks Youth Sports enters 800 FIELD RD, DOYLESTOWN, PA 18901-1100.

Nuance: Multi-site organizations enter the principal office and attach a separate sheet listing other locations.

Common mistake and consequence: Using a P.O. Box here triggers an automatic kickback because the Department must verify the physical operating site.

Misconception: Some boards think the physical address must be owned, not rented. Renting is fine.

Section 8: Telephone, Fax, and Email Contact

The Department uses these to reach the contact person if the application is incomplete.

How to answer it: Enter a daytime phone, optional fax, and a monitored email address.

Example answer: Greater Lansdale Volunteer Fire Company enters 215-555-0144, no fax, and treasurer@lansdalevfc.org.

Nuance: Use an organizational email rather than a personal one. Officers turn over, and the Department often emails verification requests.

Common mistake and consequence: Listing a free email account that nobody monitors causes missed deficiency notices and automatic application closure after 30 days.

Misconception: Filers think a fax number is required. It is not.

Section 9: Type of Organization

This is a checkbox cluster covering religious, charitable, educational, volunteer fire/rescue/ambulance, veterans’ organization, and other.

How to answer it: Check the single box that best describes the organization’s primary purpose.

Example answer: St. Mark’s Lutheran Church checks religious. Bucks Youth Sports checks charitable.

Nuance: A church school may qualify under either religious or educational. Pick the one that matches the IRS determination letter classification.

Common mistake and consequence: Checking multiple boxes confuses the Bureau and triggers a clarification letter.

Misconception: Filers think educational covers any youth program. It does not; educational generally requires a regular faculty, curriculum, and student body under 61 Pa. Code § 32.21.

Section 10: Date Organization Was Formed

The Department uses this date to weigh financial history.

How to answer it: Enter the date in MM/DD/YYYY format, matching the date on the Articles of Incorporation.

Example answer: Greater Lansdale VFC enters 07/14/1956.

Nuance: An unincorporated association uses the date of its founding charter or constitution.

Common mistake and consequence: Filers enter the IRS determination date instead of the formation date. The two often differ by years and cause a follow-up question.

Misconception: New organizations think they must wait a year before filing. They do not; a new entity may file REV-72 the day it incorporates.

Section 11: Description of Activities

This narrative box is the heart of the five-prong analysis. The Department reads it to decide whether the organization meets the HUP test.

How to answer it: Write three to five sentences describing what the organization actually does, who it serves, how services are funded, and how it relieves a government burden.

Example answer: Bucks Youth Sports writes, We operate free after-school athletic leagues for 600 children ages 6 to 14 in Bucks County, with 40% of participants on full scholarship. Programs run year-round at three public parks under a cooperative agreement with the township.

Nuance: Quantify whenever possible. Numbers (children served, scholarship percentage, volunteer hours) carry more weight than adjectives.

Common mistake and consequence: Writing one vague sentence such as We help the community almost guarantees a request for more information.

Misconception: Filers think attaching a brochure is enough. It is not; the narrative must appear on the form itself.

Section 12: Sources of Funding

This field asks how the organization pays its bills.

How to answer it: List percentages by source: contributions, dues, fundraising, grants, program fees, investment income.

Example answer: St. Mark’s Lutheran Church enters Contributions 78%, Investment income 4%, Fundraising 18%.

Nuance: Percentages must add to 100. The Department flags totals over or under 100% as math errors.

Common mistake and consequence: Listing program fees as the majority of revenue raises a commercial activity concern under the fifth HUP prong (operates free of profit motive).

Misconception: Filers think charging any fee disqualifies them. It does not, as long as fees are below cost or scaled to need.

Section 13: Officers and Directors

List names, titles, and home or business addresses for every officer and director.

How to answer it: Type each name in FIRST MIDDLE LAST format, the office held, and a mailing address. Attach a separate sheet if the form runs out of room.

Example answer: Greater Lansdale VFC lists its chief, deputy chief, treasurer, and secretary, including each officer’s mailing address.

Nuance: Compensated officers must be flagged. The Department compares their pay to the 990 to confirm reasonableness.

Common mistake and consequence: Omitting a director (often the secretary) causes a mismatch with the bylaws and a follow-up letter.

Misconception: Filers think family relationships do not matter. They do; related officers must be disclosed because related-party compensation tests the fifth HUP prong.

Section 14: Authorized Signature, Title, and Date

The form must be signed by an officer with authority to bind the organization, typically the president, treasurer, or executive director.

How to answer it: Sign in ink, print the name and title beneath, and enter the date in MM/DD/YYYY format.

Example answer: Maria Lopez, treasurer of Greater Lansdale VFC, signs and prints MARIA LOPEZ, TREASURER, 03/14/2026.

Nuance: An electronic signature is accepted on myPATH but not on the paper form. Paper filings require wet ink.

Common mistake and consequence: An unsigned form is automatically returned. Returns reset the processing clock to zero.

Misconception: A board secretary’s signature is universally accepted. It is, only if the bylaws expressly grant that officer signing authority.

Three Filled-Out Examples Using Real Scenarios

Below are three full walkthroughs that show how three different nonprofit filers complete REV-72 from top to bottom.

Example 1: St. Mark’s Lutheran Church (New Religious Filer)

Form Section	What St. Mark’s Enters
Section 1: Reason for Application	New application
Section 2: Legal Name	ST. MARK’S LUTHERAN CHURCH OF LANCASTER
Section 3: DBA	(blank)
Section 4: FEIN	23-7654321
Section 6: Mailing Address	125 MAIN ST, LANCASTER, PA 17602-2345
Section 9: Type of Organization	Religious
Section 11: Description of Activities	Weekly worship services for 240 members, free community food pantry serving 80 families per week, and a no-cost grief support group
Section 12: Sources of Funding	Contributions 78%, Investment income 4%, Fundraising 18%
Section 13: Officers	Pastor John Reilly, Treasurer Maria Lopez, Secretary David Chen
Section 14: Signature	Maria Lopez, Treasurer, 03/14/2026

Example 2: Greater Lansdale Volunteer Fire Company (Volunteer Fire Filer)

Form Section	What Greater Lansdale VFC Enters
Section 1: Reason for Application	New application
Section 2: Legal Name	GREATER LANSDALE VOLUNTEER FIRE COMPANY, INC.
Section 4: FEIN	23-1234567
Section 6: Mailing Address	200 ENGINE HOUSE LN, LANSDALE, PA 19446-1100
Section 9: Type of Organization	Volunteer fire/rescue/ambulance
Section 10: Date Formed	07/14/1956
Section 11: Description of Activities	Fire suppression, rescue, and EMS response for the Borough of Lansdale, with 38 active volunteers responding to 1,400 calls per year under a service agreement with the Borough
Section 12: Sources of Funding	Borough allocation 45%, Contributions 30%, Fundraising 25%
Section 13: Officers	Chief Robert Hayes, Deputy Chief Anita Brown, Treasurer Maria Lopez
Section 14: Signature	Maria Lopez, Treasurer, 03/14/2026

Example 3: Bucks County Youth Athletics Foundation (Charitable Filer)

Form Section	What Bucks Youth Sports Enters
Section 1: Reason for Application	New application
Section 2: Legal Name	BUCKS COUNTY YOUTH ATHLETICS FOUNDATION, INC.
Section 3: DBA	BUCKS YOUTH SPORTS
Section 4: FEIN	45-9988776
Section 6: Mailing Address	800 FIELD RD, DOYLESTOWN, PA 18901-1100
Section 9: Type of Organization	Charitable
Section 11: Description of Activities	Free after-school athletic leagues for 600 children ages 6–14, with 40% on full scholarship, run year-round at three public parks
Section 12: Sources of Funding	Grants 50%, Contributions 30%, Program fees 20%
Section 13: Officers	Executive Director Aisha Patel, Board Chair Marcus Greene, Treasurer Janet Wu
Section 14: Signature	Janet Wu, Treasurer, 03/14/2026

How to File the Completed Form

REV-72 supports three filing channels, and each has a different processing pace and proof-of-filing rule.

The first channel is mail. Print the signed form, staple all attachments, and mail to PA Department of Revenue, Bureau of Business Trust Fund Taxes, Sales Tax Exemption Unit, P.O. Box 280909, Harrisburg, PA 17128-0909. There is no filing fee. Use USPS Certified Mail with Return Receipt as your proof of filing because the Bureau does not send a stamped acknowledgment. Expected processing time runs 8 to 12 weeks from receipt.

The second channel is online through myPATH. Create a free account, choose Apply for Sales Tax Exemption, complete the digital form, and upload the attachments as PDFs. Submission generates a confirmation number on screen and a follow-up email. Online submissions average 4 to 6 weeks of processing. There is no filing fee.

The third channel is in person at any Department of Revenue District Office, including Harrisburg, Philadelphia, and Pittsburgh. Bring two complete printed copies and request that the clerk date-stamp your duplicate as proof of filing. Walk-in filings still go to the Harrisburg processing center, so the timeline matches mail at 8 to 12 weeks.

There is no fee in any channel, and the Department does not accept payment because none is owed for an exemption application. Filers who receive a request for a fee should treat the request as fraudulent and report it to the Office of Attorney General.

What Happens After You File

The Bureau acknowledges receipt only when it needs more information or when it issues the exemption letter. Silence usually means in review.

If approved, you receive an Exemption Letter on Department of Revenue letterhead with a unique 75-prefixed exemption number. The letter authorizes you to give vendors a PA Form REV-1220 (Pennsylvania Exemption Certificate) for tax-free purchases tied to your exempt purpose. Keep the original letter in a safe place because vendors sometimes ask to see a copy.

If denied, the Bureau mails a written explanation listing each prong of the HUP test the application failed. You have 90 days to file a Petition for Reassessment with the Board of Appeals, and you can refile a corrected REV-72 at any time without penalty.

A common misconception is that approval is permanent. The Department may audit exempt status periodically, and using the number for non-exempt purchases (for example, items resold in a fundraiser at a profit) can revoke the exemption and trigger back tax under 72 P.S. § 7268.

Mistakes to Avoid When Filling Out the Form

Below are the errors the Bureau sees most often. Each one is preventable, and each one delays or denies your exemption.

• Missing IRS determination letter. Without it, the Department has no proof of charitable status and will hold the file.
• Vague description of activities. Generic language fails the substantial-portion-of-services prong of HUP.
• Wrong revision date of the form. The Bureau returns outdated forms unprocessed.
• Mismatch between legal name on REV-72 and IRS records. The application sits in unmatched queue.
• Listing program fees as the majority of revenue. Triggers a private-profit-motive review.
• Unsigned form. Returned automatically with no review.
• Incomplete officer list. Causes a bylaws mismatch and a deficiency letter.
• P.O. Box in the physical-location field. Bounces the form back for a real street address.
• Checking multiple type-of-organization boxes. Forces the Bureau to send a clarification request.
• Math errors in the funding-source percentages. Anything other than a 100% total flags the form.
• Submitting without bylaws. The Department cannot evaluate private inurement.
• Failing to register the DBA before listing it. Triggers a request for fictitious-name proof.

Do’s and Don’ts

These six-and-six rules summarize the most important behaviors.

• Do download the form fresh on the day you file so you have the current revision, because version mismatches cost weeks of delay.
• Do quantify your activities (children served, calls run, families fed) because numbers prove the HUP charity prong faster than adjectives.
• Do sign in blue or black ink on paper filings because photocopied signatures get rejected by scanners.
• Do use an organizational email so deficiency notices reach a monitored inbox.
• Do mail by Certified Mail with Return Receipt because the Bureau does not send paper acknowledgments.
• Do keep a complete copy of the filed packet because the Department asks filers to resend missing pages.
• Don’t use a personal Social Security number anywhere on the form because the FEIN field is mandatory.
• Don’t check both new and renewal boxes because dual selections trigger clarification letters.
• Don’t list an unregistered DBA because it forces a fictitious-name proof request.
• Don’t rely on the IRS determination alone because Pennsylvania applies its own five-prong test.
• Don’t treat the exemption number as permanent because misuse can revoke it under 72 P.S. § 7268.
• Don’t charge market-rate fees for core services because that undermines the substantial-portion-of-services prong.

Pros and Cons of Filing on Your Own vs. With Help

Many small nonprofits file REV-72 themselves to save money. Others hire a CPA or nonprofit attorney. Both paths have trade-offs.

Pros of filing pro se:

• Saves $500 to $2,500 in professional fees, money that goes back into program work.
• Builds internal knowledge that helps with future state filings such as the BCO-10.
• Encourages the board to read its own bylaws and Articles, which often surfaces governance issues.
• Forces a real description of activities in plain English, which strengthens future grant applications.
• Keeps the timeline under the filer’s direct control rather than a busy professional’s calendar.

Cons of filing pro se:

• Higher rejection rate on the first pass, which delays sales tax savings.
• Risk of missing the HUP five-prong nuance that a tax pro spots immediately.
• No professional review of attachments, so weak Articles or bylaws slip through.
• No representation if the application is denied and goes to the Board of Appeals.
• Volunteer treasurers may take 20+ hours to complete a packet a CPA would finish in 4.

FAQs

Is there a filing fee for Form REV-72?

No. Pennsylvania charges no fee to apply for sales tax exemption, and any request for payment to file REV-72 should be treated as fraudulent and reported to the Attorney General.

Does federal 501(c)(3) status automatically grant Pennsylvania sales tax exemption?

No. Pennsylvania uses its own five-prong HUP test under Act 55 of 1997, so the Department reviews state criteria separately even when the IRS has already approved the organization.

How long does processing take?

No fixed deadline applies, but mail filings average 8 to 12 weeks and myPATH submissions average 4 to 6 weeks from receipt of a complete application packet.

Can I file REV-72 online?

Yes. The myPATH portal accepts the application and PDF attachments, generates a confirmation number, and usually processes faster than paper.

Do I write the legal name or the DBA in Section 2?

Yes, write the full legal name from the IRS determination letter in Section 2, and put the registered fictitious name in Section 3 only if one exists.

Should I list a P.O. Box in the physical-location field (Section 7)?

No. Section 7 requires a real street address, and a P.O. Box here causes the Department to return the form for correction.

Can a board secretary sign the form in Section 14?

Yes, but only if the bylaws expressly grant signing authority, otherwise the president, treasurer, or executive director should sign instead.

Do I need to attach Form 990 if my nonprofit is brand new?

No, brand-new organizations that have not yet filed a 990 may attach a budget projection and a written explanation of why the 990 is unavailable.

Does the exemption number ever expire?

No fixed expiration applies, but the Department may audit exempt status periodically and revoke the number for misuse.

Can my church use the exemption number to buy items for a fundraiser resale?

No. Items bought tax-free and resold for profit fall outside the exempt purpose and can trigger back tax under 72 P.S. § 7268.

What if I check the wrong box in Section 9 (Type of Organization)?

No automatic denial occurs, but mismatching the type with the IRS classification triggers a clarification letter that adds two to four weeks.

Do I need to register with the PA Bureau of Charitable Organizations before filing REV-72?

Yes, if the nonprofit solicits more than $25,000 a year in contributions, BCO-10 registration must be in place because the Bureau cross-checks the two filings.

What happens if my application is denied?

Yes, you have a remedy: file a Petition for Reassessment with the Board of Appeals within 90 days, or refile a corrected REV-72 at any time without penalty.

Can I list my home address as the mailing address?

Yes, a treasurer’s home address is acceptable as the mailing address as long as the bylaws permit it and the physical-location field shows the real operating site.