The issue

Pennsylvania Sens. Lynda Schlegel Culver (R-Northumberland) and Nick Pisciottano, CPA-inactive (D-Allegheny), introduced Senate Bill 1183, which would raise the threshold that subjects charitable organizations to more extensive financial oversight, including mandatory audits.

Key provisions of the PICPA-championed bill include the following:

• $1 million or more in annual contributions: Audit required (current audit threshold is $750,000)
• $500,000 to under $1 million: Review or audit required
• $150,000 to under $500,000: Compilation, review, or audit required
• Under $150,000: No required compilation, review, or audit

Our position

The PICPA believes this legislation will benefit many smaller not-for-profit organizations while maintaining appropriate oversight and accountability for larger nonprofits.

Status: The bill was approved in the Senate on June 22, 2026, and will now head to the House of Representatives for consideration.

Act Now: Members are encouraged to use the form to ask their Representative to support SB 1183.

Comment Letters:

• Email to the Senate State Government Committee - Please Support Senate Bill 1183 - Increasing Charitable Audit Thresholds - June 1, 2026
• Email to House State Government Committee - Please Support House Bill 965 Amending the Solicitation of Funds for Charitable Purposes (SECP) Act - April 30, 2026
• Letter to State Senate - Please Support Senate Bill 1183 - Feb. 24, 2026