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2026 Regular Session

SB354

Business Regulation - Charitable Organizations - Audit and Review Thresholds

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.

Legislative progress

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This summary includes only completed milestones supported by recorded actions. It does not predict the next step, and it preserves later committee reassignments, concurrence, conference, veto, and approval actions when they occur.

Introduced in Senate January 23, 2026 Senate passed March 12, 2026 House passed April 13, 2026 Senate passed April 13, 2026 Enrolled April 13, 2026 Governor approved May 12, 2026

Recorded floor votes

3 roll calls are available for this bill. This record includes procedural and intermediate action as well as substantive final votes.

March 12, 2026 · Senate

Third Reading Passed

Passed ⭐ Substantive final action

45 yea–0 nay · 2 absent

View roll call

April 13, 2026 · Senate

Third Reading Passed

Passed ⭐ Substantive final action

46 yea–0 nay · 1 not voting

View roll call

April 13, 2026 · House

Third Reading Passed

Passed ⭐ Substantive final action

100 yea–35 nay · 4 not voting · 2 absent

View roll call

Committee referrals

Instrument history

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This is the complete recorded action history in the current source package. Highlighted entries are marked as significant by the source. A roll-call link appears only when a vote-like action has one unambiguous same-day chamber vote.

  1. Senate Approved by the Governor - Chapter 394
  2. Senate Passed Enrolled View roll call
  3. Senate Third Reading Passed (46-0) View roll call
  4. Senate Senate Concurs House Amendments
  5. House Third Reading Passed (100-35) View roll call
  6. House Second Reading Passed with Amendments
  7. House Favorable with Amendments {573420/1 Adopted
  8. House Favorable with Amendments Report by Economic Matters
  9. House Referred Economic Matters
  10. Senate Third Reading Passed (45-0) View roll call
  11. Senate Second Reading Passed
  12. Senate Favorable Adopted
  13. Senate Favorable Report by Judicial Proceedings
  14. Senate Hearing 2/04 at 11:00 a.m.
  15. Senate First Reading Judicial Proceedings
Source provenance