Until this year, when a Pennsylvania resident died without a will and without surviving family, their entire estate was claimed by the Commonwealth and absorbed into the state’s general fund. That changed on January 23, 2026.
For more than three years, the Register of Wills and Clerks of Orphans’ Court Association of Pennsylvania (RWOCAP), working alongside the Pennsylvania Community Foundation Association (PACFA), championed legislation to give these unclaimed estates a more meaningful purpose. Their efforts helped lead to the passage of Act 50 of 2025—a law that ensures intestate assets remain local, charitable, and endowed through a Pennsylvania community foundation.
Under Act 50, if someone in Pennsylvania dies intestate (without a will) and leaves no heirs, the assets of their estate will now be directed to an endowed fund at the community foundation serving the county of their most recent residence. Instead of disappearing into the state’s general fund, those dollars will stay in the communities where these individuals lived, supporting local nonprofits and strengthening community life for generations to come.
Although these situations are uncommon, they do happen—and until now, the outcomes didn’t reflect the decedents’ lifelong ties to their communities. Many of these Pennsylvanians worked, paid taxes, volunteered, and contributed to their neighborhoods. Yet when they died without family or a valid will, their remaining assets were absorbed by the Commonwealth, separated from the place they once called home.
Act 50 updates Pennsylvania’s Intestate Succession law to provide a more community-centered solution. When no heirs can be located, the estate will now be transferred into an endowed grantmaking fund at the local community foundation. These endowed funds are designed to exist in perpetuity, providing stable, ongoing support to local charities year after year.
To support the new law, the Pennsylvania Community Foundation Association has certified that each county in the Commonwealth is served by a community foundation with a qualifying endowed community fund. This ensures that no matter where someone lived, their final gift will benefit their own community.
Importantly, Act 50 does not replace the need for thoughtful estate planning. Writing a will remains the best way to ensure that personal wishes are honored—especially for those who hope to leave a philanthropic legacy by supporting causes they care deeply about. But when life takes an unexpected turn, Act 50 ensures that dignity, fairness, and community values guide the final outcome.
Berks County Community Foundation, established in 1994, is committed to promoting philanthropy and improving the quality of life for residents of Berks County. Through Act 50, we are honored to help ensure that every Pennsylvanian’s final gift can remain rooted in the place they called home.
It’s never too early for estate planning.
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