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SB 354

EnactedCrossfile HB 483
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Business Regulation - Charitable Organizations - Audit and Review Thresholds

Sponsor: Cheryl C. Kagan (District 17)Committee: Judicial ProceedingsSubject: Business RegulationStatus: Approved by the Governor - Chapter 394 (as of Sep 4, 2026)

What this bill does

Official synopsis

Increasing the minimum gross income amounts from charitable contributions at which a charitable organization must include a certain audit or a certain review with a registration statement; increasing the amount of cash receipts from charitable contributions the Secretary of State may accept an affidavit attesting to under certain circumstances; increasing the maximum amount of gross income of a charitable organization at which the Secretary of State may require an audit or review from $750,000 to $1,000,000; etc.

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Testimony (9)

MGA witness list
FAV 9Favorable
PositionWitnessOrganizationTestimony
FAVMikkila, LoisAssn of Community Services of Howard CoWritten (PDF)
FAVO'Brien, MeganEveryMindWritten (PDF)
FAVBogdan, HenrylobbyistMaryland NonprofitsOral + Written (PDF)
FAVPhillips, RobertMaryland State Firefighter's AssociationWritten (PDF)
FAVKagan, Sen. CherylMaryland State SenateWritten (PDF)
FAVLevine, BrianlobbyistMontgomery County Chamber of CommerceWritten (PDF)
FAVHessler, ThereselobbyistIndividualWritten (PDF)
FAVMcKay, MikeIndividualWritten (PDF)
FAVSenator Kagan, Senator KaganlegislatorIndividualOral

Organizations on record

Registered lobbyists who testified

FAVBogdan, HenryMaryland NonprofitsRegistered for: Maryland Nonprofits
FAVLevine, BrianMontgomery County Chamber of CommerceRegistered for: Montgomery County Chamber of Commerce
FAVHessler, ThereseRegistered for: City of Gaithersburg; Elevate Recovery Centers; Evolve Kids Care; Evolve Life Centers; High Roller Technologies; Laila's Gift