New Pennsylvania Law Ensures That Final Gifts Stay Local

New Pennsylvania Law Ensures That Final Gifts Stay Local

By Ralph Serpe and Bryan Tate

For more than half a century, Pennsylvania law quietly imposed a harsh outcome on a small but important group of people. When a Pennsylvanian died without a will and without surviving family, their entire estate was claimed by the Commonwealth and absorbed into the state budget.

That changes on January 23, 2026.

Thanks to Act 50 of 2025, Pennsylvania has ended what many have described as a “100% tax” on dying without family or a will. Instead of assets going to Harrisburg, those estates will now remain in the communities where those individuals lived—supporting local charities and public good forever.

This historic reform is the result of collaboration between the Registers of Wills & Clerks of Orphans’ Court Association of Pennsylvania and the Pennsylvania Community Foundation Association, with bipartisan support from the General Assembly and Governor Josh Shapiro’s signature.

Although uncommon, some Pennsylvanians do die without family or a valid will. They may have worked their entire lives, paid taxes, volunteered, and contributed quietly to their neighborhoods. Until now, when they passed away, the fruits of that lifetime disappeared into the Commonwealth’s general fund, disconnected from the place they once called home.

Act 50 updates Pennsylvania’s Intestate Succession law to provide a better, more humane outcome. When no heirs can be found, the estate will now be placed into an endowed community fund at the community foundation serving the decedent’s county of residence. These funds are designed to exist in perpetuity, providing grants and support to local nonprofits year after year.

This change ensures that a person’s legacy is not lost. By endowing an estate at a community foundation, the decedent is remembered, their wishes are honored, and their life savings continue to address real community needs—while also reducing reliance on state funding.

Pennsylvania is now the only state in the nation to guarantee that intestate estates with no surviving family are kept local, charitable, and permanent.

That statewide impact is made possible by the reach of Pennsylvania’s community foundations. The Pennsylvania Community Foundation Association has certified that every county is served by a community foundation with an endowed community fund—ensuring that no matter where someone lived, their final gift stays close to home.

The legislative roots of this reform trace back to Torren Ecker, former state representative and now Judge of the Court of Common Pleas, who sponsored the original bill to modernize intestate succession. As Judge Ecker noted, until now, these assets simply vanished into the state budget. Under Act 50, they will instead support the nonprofits and services that strengthen local communities.

Importantly, this law does not replace the need for estate planning. Writing a will remains the best way to ensure personal wishes are carried out, including leaving a legacy of support to the causes one cares most about. But when life doesn’t follow a plan, Act 50 ensures that dignity, fairness, and community values guide the outcome.

This reform reflects what Pennsylvanians expect from their government: practical solutions, bipartisan cooperation, and respect for local communities. For those who leave no family behind, Pennsylvania has chosen not to take—but to give back.

And that legacy will endure, county by county, for generations to come.

About the Authors:

Bryan Tate is York County Register of Wills & Clerk of Orphans’ Court and President of the Registers of Wills & Clerks of Orphans’ Court Association of Pennsylvania (RWOCAP). RWOCAP was formed in 1927 to promote greater efficiency in the administration of Pennsylvania’s county offices. RWOCAP works together on legislation to benefit the welfare of officials and the citizens of Pennsylvania’s Commonwealth. www.rwocap.org

Ralph Serpe is President & CEO of Adams County Community Foundation and led the PA Intestate Legislation Action Team for the Pennsylvania Community Foundation Association (PACFA). PACFA was formed to help PA community foundation members connect with each other, learn from each other and, when possible, act together. www.pacfapartners.org