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Bill

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.

2025-2026 Regular Session Introduced by Jay Costa and 5 co-sponsors

SB 1183 modernizes Pennsylvania’s charitable solicitation law by raising audit thresholds, updating registration and financial reporting, adjusting fees, and strengthening penaltie

Referred to State Government
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WeVote Research Nonpartisan
Bill Summary · SB 1183

Overview

  • Bill: SB 1183
  • Session: 2025-2026
  • Jurisdiction: Pennsylvania
  • Primary purpose: Amend the Solicitation of Funds for Charitable Purposes Act (the charitable solicitation law) to modify provisions related to registration of charitable organizations, financial reporting, fees, and penalties for failure to file. The bill is framed around increasing thresholds and aligning audit requirements with related standards.

What the bill would do (Key provisions)

  • Registration of charitable organizations:

    • Revisions to how organizations solicit funds and register with the Bureau of Charitable Organizations (BCO) within the Pennsylvania Department of State.
    • Potential changes to what information must be filed at registration and at renewal, along with filing timelines.
  • Financial reporting:

    • Updates to annual or periodic financial reporting requirements for charitable organizations.
    • Possible modification of required financial statements (e.g., audits, reviews, or compilations) and the scope of reporting.
    • Alignment with broader audit thresholds (the memo “Increasing Charitable Audit Thresholds” suggests the bill intends to raise the level at which an organization must undergo a formal audit).
  • Fees:

    • Adjustments to registration or annual reporting fees assessed to charitable organizations.
    • May include new fee schedules or changes to existing fee amounts and payment timing.
  • Failure to file:

    • Strengthened or clarified penalties for charitable organizations that fail to file required reports.
    • Potential timelines for cure/late filing, and possible sanctions, revocation of registration, or fines.
  • Threshold alignment:

    • The accompanying memo indicates an objective to align charitable audit thresholds with other state standards, likely meaning higher revenue or asset thresholds that trigger an audit or a more extensive financial review.

Who would be affected

  • Charitable organizations and foundations operating in Pennsylvania that solicit funds or receive contributions from the public.
  • Professional fundraisers and fundraising counsel working on behalf of Pennsylvania charitable organizations.
  • The Bureau of Charitable Organizations (BCO) within the Pennsylvania Department of State, which administers registration and reporting.

Procedural and timing aspects

  • Timeline:
    • Referred to the State Government Committee on February 13, 2026.
    • Reported as amended and moved to first consideration on June 2, 2026.
  • Process:
    • The bill follows the standard legislative path: committee review, potential amendments, and floor consideration.
  • Amendments:
    • Senate Amendments to Printers Number 1433 were adopted, with amendments incorporated into SB 1183 PN 1757, which was reported as amended.
  • Related actions:
    • The bill is part of a cluster of bills aiming to increase charitable audit thresholds and streamline the regulatory framework for charitable organizations.

Potential impacts and considerations

  • Compliance burden:
    • For smaller charitable organizations, higher thresholds may reduce the frequency or depth of audits, but new or revised filing requirements and fees could affect operating costs.
  • Oversight and transparency:
    • Enhanced reporting and audit alignment can improve transparency for donors and oversight of charitable activities.
  • Enforcement:
    • Strengthened penalties for failure to file could increase compliance risk for organizations, especially those with limited administrative capacity.
  • Implementation:
    • If enacted, the BCO would implement new forms, filing schedules, and fee structures; organizations would need to adjust internal bookkeeping and reporting processes accordingly.

Bottom line

SB 1183 seeks to modernize and tighten the regulatory framework for charitable organizations in Pennsylvania by updating registration requirements, expanding or clarifying financial reporting, adjusting fees, and strengthening consequences for noncompliance. It also aims to align audit thresholds with related state standards, potentially reducing audit requirements for smaller organizations while maintaining or enhancing public accountability.

Compiled from official sources — confirm details with the bill’s official record.

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