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§ 7902. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 20 Pa.C.S.A. Decedents, Estates and FiduciariesEffective: January 1, 2017

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 20 Pa.C.S.A. Decedents, Estates and Fiduciaries (Refs & Annos)
Chapter 79. Charitable Instruments (Refs & Annos)
Effective: January 1, 2017
20 Pa.C.S.A. § 7902
Formerly cited as PA ST 10 P.S. § 202
§ 7902. Definitions
The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Charitable organization.” A corporation, trust or other instrumentality governed by Pennsylvania law, including:
(1) A trust described in section 4947(a)(1) or (2) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 4947(a)(1) or (2)), which is or is treated as a private foundation under section 509 of the Internal Revenue Code of 1986 (26 U.S.C. § 509).
(2) A trust governed by Pennsylvania law that is or is treated as a pooled income fund under section 642(c)(5) of the Internal Revenue Code of 1986 (26 U.S.C. § 642(c)(5)).

Credits

2016, July 8, P.L. 497, No. 79, § 19, effective Jan. 1, 2017.
20 Pa.C.S.A. § 7902, PA ST 20 Pa.C.S.A. § 7902
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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