Thanks to Act 50 of 2025, Pennsylvania ended what many have described as a “100% tax” on dying without family or a will. Instead of assets going to Harrisburg, those estates now remain in the communities where those individuals lived, supporting local charities and the public good, forever.
The fact is, some Pennsylvanians die without family or a valid will. They may have worked their entire lives, paid taxes, volunteered, and contributed to their communities. 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 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 annual grants and support to local nonprofit charitable causes forever.
That statewide impact is possible by the reach of Pennsylvania’s community foundations. Every county is served by a community foundation with an endowed community fund, ensuring no matter where someone lived, their final gift stays close to home.
Contact information:
Karen Simmons
President and CEO
Chester County Community Foundation
610.696.8211