35 Pa. Stat. § 182
It shall be lawful for the trustees of said hospital to receive contributions or donations from any person, firm or corporation, offering to contribute or donate any money or other valuable consideration, whether by will, deed, gift, or otherwise, to aid in the support, maintenance and for improving the property of said hospital. Provided, That the proceeds of all contributions or donations received by the said trustees, under the provisions of this section, shall be specially appropriated for the purposes herein stated. Provided further, That an itemized statement of the same, showing the whole amount of money received by the said trustees under the provisions of this section, and the name or names of any person, firm or corporation contributing or donating the same, together with an itemized statement of the expenditures of said money, shall be made quarterly, under oath, to the auditor general, the same as statements for state appropriations are now required by law.
35 P.S. § 182