SESSION WATCH
Died SENATE · SESSION 2026

No. CS/SB 1338

Charitable Giving
Send via email
SPONSOR
Rules; Burton
FILED BY
Colleen Burton — District 12, Republican [search donations]
EFFECTIVE
7/1/2026
DIED IN
Calendar
PROVIDED SUMMARY

Charitable Giving; Prohibiting a charitable organization that accepts a contribution pursuant to a written donor-imposed restriction from violating the terms of that restriction; requiring a charitable organization to notify a donor, or a donor’s legal representative, if it cannot fulfill a term in the endowment agreement and offer the donor, or the donor’s legal representative, an alternative solution that closely matches the initial term in such endowment agreement; prohibiting a state agency or a state official from imposing any annual filing or reporting requirements on certain organizations regulated or exempted from regulation under ch. 496, F.S., which are more burdensome than the requirements authorized by state law, etc.

Full bill text →

Plain English Summary

AI-GENERATED
Bars charities from violating a donor's written gift restrictions.

Charitable organizations that accept a gift under a written donor restriction may no longer violate that restriction. Donors or their legal representatives can sue over a breach, but only after 90 days' notice and within 5 years of discovering it.

That lawsuit cannot win money damages, though. A donor can only recover a refund if the original agreement specifically reserved that right, so most breaches leave donors with no financial remedy even after winning in court.

When a charity determines it cannot keep a term of the agreement, it must tell the donor within 120 days and offer a comparable alternative, unless the agreement itself already limits that duty.

Separately, state agencies may not impose annual filing or reporting rules on regulated or exempt charities that go beyond what state law already requires, except for grant and contract conditions, fraud investigations, and enforcement actions.

KEY PROVISIONS
§ 1 Bars charities from violating a donor's written gift restriction majors. 496.432

AIA charitable organization that accepts a contribution under a written donor-imposed restriction in an endowment agreement may not violate the terms of that restriction, except where federal or state law specifically requires or authorizes doing so.

“a charitable organization that accepts a contribution pursuant to a written donor-imposed restriction may not violate the terms of that restriction” bill text, line 4 →
§ 2 Donor lawsuits over a breach cannot recover money damages majors. 496.432

AIA donor or legal representative may sue over a violated restriction after 90 days' notice and within 5 years of discovering the breach, but the complaint cannot seek damages, and a refund is available only if the endowment agreement expressly reserved that right.

“The complaint may not seek a judgment awarding damages to the donor or donor representative” bill text, line 117 →
§ 3 Bars state agencies from imposing extra-burdensome filing rules on charities majors. 496.433

AIA state agency or official may not impose annual filing or reporting requirements on an organization regulated or exempted under chapter 496 that go beyond what Florida law already authorizes, unless federal law specifically requires or authorizes it.

“a state agency or state official may not impose any annual filing or reporting requirements on an organization regulated” bill text, line 170 →
§ 4 Requires notice and a comparable alternative when a term cannot be met moderates. 496.432

AIIf a charity decides under its own internal policies that it cannot fulfill a term of the endowment agreement, it must tell the donor within 120 days and offer an alternative that closely matches the original term, unless the agreement itself limits this duty.

“must notify the donor, or the donor's legal representative, within 120 days after such determination that it is unable to fulfill the terms” bill text, line 124 →
§ 5 Preserves the Attorney General's enforcement power and cy pres moderates. 496.432

AIThe new donor-enforcement scheme does not limit the Attorney General's existing authority to enforce restrictions in endowment agreements, does not restrict a court's cy pres power, and does not change a charity's ability to modify a restriction when the donor or state trust law allows it.

“does not affect the authority of the Attorney General to enforce any restriction in an endowment agreement” bill text, line 146 →
§ 6 Lets a charity ask a court to interpret its endowment agreement moderates. 496.432

AIA charitable organization may proactively seek a judicial declaration of its rights and duties under an endowment agreement, including interpreting, performing, or enforcing it or confirming its validity, rather than waiting for a donor dispute to force the issue.

“may obtain a judicial declaration of the rights and duties expressed in an endowment agreement containing donor-imposed restrictions” bill text, line 131 →
§ 7 Exempts grants, contracts, fraud investigations, and enforcement from that bar moderates. 496.433

AIThe new limit on state filing and reporting burdens does not apply to conditions attached to state grants or contracts, to fraud investigations, or to enforcement actions taken against specific nonprofit organizations.

“This subsection does not apply to state grants or contracts or to fraud investigations” bill text, line 175 →
TIMELINE
3/13/2026
Died on Calendar
2/18/2026
CS by Rules read 1st time
2/18/2026
Placed on Calendar, on 2nd reading
2/18/2026
Pending reference review -under Rule 4.7(2) - (Committee Substitute)
2/17/2026
CS by- Rules; YEAS 24 NAYS 0
2/12/2026
On Committee agenda-- Rules, 02/17/26, 12:00 pm, 412 Knott Building
2/11/2026
Now in Rules
2/10/2026
Favorable by Judiciary; YEAS 11 NAYS 0
2/5/2026
On Committee agenda-- Judiciary, 02/10/26, 12:00 pm, 110 Senate Building
1/28/2026
Now in Judiciary
1/28/2026
Favorable by Commerce and Tourism; YEAS 8 NAYS 0
1/23/2026
On Committee agenda-- Commerce and Tourism, 01/28/26, 10:30 am,...
1/22/2026
Introduced
1/16/2026
Referred to Commerce and Tourism; Judiciary; Rules
1/7/2026
Filed
9 EARLIER →
STATUTES IT CHANGES
s. 496.432
+938 / −0
s. 496.433
+114 / −0
STAFF ANALYSES
2 MORE →