Pennsylvania SB 1183: An Act amending the act of December 19, 1990 (P.L.1200, No.202), known as the Solicitation of Funds for Charitable Purposes Act, further providing for registration of charitable organizations, financial reports, fees and failure to file.

Bill Text

PRIOR PRINTER'S NO. 1433 PRINTER'S NO. 1757
THE GENERAL ASSEMBLY OF PENNSYLVANIA
SENATE BILL
No. 1183
Session of
2026
INTRODUCED BY CULVER, PISCIOTTANO, COSTA, KEARNEY, STEFANO AND
VOGEL, FEBRUARY 13, 2026
SENATOR DUSH, STATE GOVERNMENT, AS AMENDED, JUNE 2, 2026
AN ACT
Amending the act of December 19, 1990 (P.L.1200, No.202),
entitled "An act providing for the registration and
regulation of solicitations by charitable organizations,
professional fundraisers and other solicitors; imposing
additional powers on the Department of State and the Office
of Attorney General; prescribing civil and criminal
penalties; and making a repeal," further providing for
registration of charitable organizations, financial reports,
fees and failure to file.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 5(f) of the act of December 19, 1990
(P.L.1200, No.202), known as the Solicitation of Funds for
Charitable Purposes Act, is amended to read:
Section 5. Registration of charitable organizations; financial
reports; fees; failure to file.
* * *
(f) Audit of certain financial reports.--[The] Except as
provided under section 9(l), the financial report of every
charitable organization which receives annual contributions of
[$750,000] $1,000,000 or more shall be audited by an independent
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certified public accountant or public accountant. Every
charitable organization which receives annual contributions of
at least [$250,000] $500,000, but less than [$750,000]
$1,000,000, shall be required to have a review or audit of their
financial statements performed by an independent certified
public accountant or public accountant. Every charitable
organization which receives annual contributions of at least
[$100,000] $150,000, but less than [$250,000] $500,000, shall be
required to have a compilation, review or audit of their
financial statements performed by an independent certified
public accountant or public accountant. A compilation, audit or
review is optional for any charitable organization which
receives annual contributions of less than [$100,000] $150,000.
Audits shall be performed in accordance with generally accepted
auditing standards, including the Statements on Auditing
Standards of the American Institute of Certified Public
Accountants, whereas reviews shall be performed in accordance
with the Statements on Standards for Accounting and Review
Services of the American Institute of Certified Public
Accountants.
* * *
Section 2. This act shall apply to contributions received in
calendar years beginning after the effective date of this
section.
Section 3. This act shall take effect immediately IN 120
DAYS.
20260SB1183PN1757 - 2 -
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