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Maryland General Assembly · SB0354 · Approved by the Governor - Chapter 394 (Chapter 394)

Business Regulation - Charitable Organizations - Audit and Review Thresholds

Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.

Officially: “Business Regulation - Charitable Organizations - Audit and Review Thresholds” Read the full text

2026 session

What it does

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 t
From the official legislative record, shown verbatim. Not legal advice.

Where it is

First reading, house of origin · Jan 22, 2026
Hearing · Feb 4, 2026
Committee report, house of origin: Favorable · Mar 8, 2026
Second reading, house of origin: Passed · Feb 24, 2026
Third reading, house of origin: Passed · Feb 26, 2026
First reading, opposite house · Feb 28, 2026
Committee report, opposite house: Favorable with Amendments · Apr 8, 2026
Second reading, opposite house: Passed with Amendments · Mar 22, 2026
Third reading, opposite house: Passed with Amendments · Mar 29, 2026

The numbers

2
sponsors on the bill

Sponsors

Senator KaganSenator Waldstreicher

Recorded votes

Third Reading (SB) Calendar No.68House · 2026-03-30 · Voting Yea 100, Voting Nay 35, Not Voting 4, Excused from Voting 0, Excused (Absent) 2
Senate Bills Amended in the House No. 21Senate · 2026-03-26 · Voting Yea 46, Voting Nay 0, Not Voting 1, Excused from Voting 0, Excused (Absent) 0
Third Reading (SB) Calendar No.31Senate · 2026-02-27 · Voting Yea 45, Voting Nay 0, Not Voting 0, Excused from Voting 0, Excused (Absent) 2
Roll-call results shown verbatim from the Maryland legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Approved by the Governor - Chapter 394 (as of Sep 4, 2026).