SB0354 — Business Regulation - Charitable Organizations - Audit and Review Thresholds
Last action — Committee Report (House of Origin) — Favorable
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed House of Delegates
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 23, 2026. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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2 sponsors
1 primary, 1 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (2 D).
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Cleared a recorded vote
Passed 3 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Summary
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.
Bill Text
We don't have the full text on file for this bill yet.
Read SB0354 on the official Maryland source →Action History
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Committee Report (House of Origin) — Favorable
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First Reading (Opposite House)
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Third Reading (House of Origin) — Passed
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Second Reading (House of Origin) — Passed
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Hearing (Primary, House of Origin)
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First Reading (House of Origin)
Sponsors
- Senator Cheryl C. Kagan · Primary
- Senator Jeff Waldstreicher · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 186 not signed on · 32 voted No
Sponsors (1)
- Senator Cheryl C. Kagan Democrat
Co-sponsors (1)
- Senator Jeff Waldstreicher Democrat
Not signed on (186)
186 members have not signed on to this bill.
Show all 186 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 8 | 5 | 0 | 1 |
| Democrat | 91 | 0 | 0 | 2 |
| Republican | 1 | 30 | 0 | 3 |
| Total | 100 | 35 | 0 | 6 |
| % of votes cast | 71% | 25% | 0% | 4% |
How each member voted (141)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 11 | 0 | 0 | 1 |
| Democrat | 29 | 0 | 0 | 0 |
| Unaffiliated | 6 | 0 | 0 | 0 |
| Total | 46 | 0 | 0 | 1 |
| % of votes cast | 98% | 0% | 0% | 2% |
How each member voted (47)
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 6 | 0 | 0 | 0 |
| Democrat | 27 | 0 | 0 | 2 |
| Republican | 12 | 0 | 0 | 0 |
| Total | 45 | 0 | 0 | 2 |
| % of votes cast | 96% | 0% | 0% | 4% |
How each member voted (47)
Subjects
Frequently asked questions
- What does SB0354 do?
- 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.
- Who sponsors SB0354?
- SB0354 is sponsored by Senator Cheryl C. Kagan (Democrat) and Senator Jeff Waldstreicher (Democrat).
- What is the current status of SB0354?
- This bill has been enacted into law. Introduced January 23, 2026. Enacted.
- Where can I track SB0354?
- Track SB0354 free on One Click Politics — get push/email alerts when it moves.
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