The Wayne County Community Foundation is very excited about a new law regarding the estates of Pennsylvanians. For those who die without survivors or a will, these estate assets will now be turned over to the local community foundation in the last community that they lived in. Previously, these assets were absorbed into the state budget.

This historic legislation, Act 50 of 2025, was signed into law by Gov. Josh Shapiro last year and went into effect on January 23, 2026. It places the assets that might qualify for this distribution into an endowed community grantmaking fund at the community foundation for use within the deceased individual’s own community.

While it’s not a common occurrence, some Pennsylvanians do die without family or a valid will. In those instances, prior to this legislation, their estate would have had a 100 percent tax and gone directly to the Pennsylvania general fund. Now, however, those dollars will stay local in the community of those individuals and be used to support the needs of the community in perpetuity. 

To be explicitly clear, this law does not replace the need for everyone to do proper estate planning with trusted advisors. Establishing, in writing, what you’d like to have done with your remaining assets and where they should go after you pass is absolutely essential. 

The Pennsylvania Community Foundation Association (PACFA) has certified that every county in the state is served by a community foundation with an endowed community fund. This ensures that no matter where someone lives, their final gift will stay close to home. The Wayne County Community Foundation has been coordinating with PACFA and the Wayne County Register of Wills to meet this new standard and support community needs.

Pennsylvania is now the only state in the nation to guarantee that intestate (without a will) estates with no surviving families are kept local, charitable, and permanent. The new law is the result of collaboration between the Pennsylvania Community Foundation Association and the Registers of Wills & Clerks of Orphans’ Court Association of Pennsylvania, with bipartisan support from the General Assembly. The Wayne County Community Foundation was happy to support a state-wide advocacy effort that will perpetually support Wayne County communities.

For more information about the Wayne County Community Foundation and to set up a meeting to discuss your charitable giving goals, contact Ryanne Jennings at rjennings@waynefoundation.org or visit www.waynefoundation.org.

Ryanne Jennings is the president/CEO of the Wayne County Community Foundation.