Pennsylvania SB1183: 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.

What the bill says

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.

From the introduced text, February 13, 2026:

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 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 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 …

Read the full official text