The Pennsylvania Legislature, with little publicity or fanfare, has passed two significant changes in the law governing endowments and other restricted funds. In response to the pressure on charities to spend more from their endowments during the unprecedented time of pandemic and demands for social justice, it has provided a three year authorization to spend up to 10% of the value of an endowment fund, instead of the current maximum of 7%. In H.B. 2484, Act 71 of 2020 , it has also expanded standing to allow donors and their representatives to contest a charity’s failure to follow restrictions without having to rely on the Attorney General to bring the case. Pennsylvania is the only state...