PA HB1091

Amends Pennsylvania's intestate succession law (Title 20, Section 2103) to redirect estates without surviving heirs from the Commonwealth to endowed community funds serving the decedent's final county of residence

Qualifying community foundations must have existed for at least 10 years, maintain 501(c)(3) tax-exempt status, be publicly supported, and undergo annual independent financial audits

Community foundations must have an independent governing body representing the general public, maintain at least one part-time or full-time employee, and support a broad range of charitable activities

Endowed community fund is defined as a perpetual fund held by a qualifying community foundation that provides grants to charitable causes

Act takes effect 60 days after enactment