§ 102-L. Charity to persons
Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: December 13, 2023
Effective: December 13, 2023
72 P.S. § 102-L
§ 102-L. Charity to persons
Notwithstanding section 5(e)(5) of the act of November 26, 1997 (P.L. 508, No. 55),1 known as the Institutions of Purely Public Charity Act, an institution shall be considered to benefit a substantial and indefinite class of persons who are legitimate subjects of charity if:
(1) the institution is a domestic fraternal society, order or association, that operates under a lodge system, the net earnings of which are devoted to religious, charitable, scientific, literary, educational and fraternal purposes and qualifies for an exemption from taxation under 26 U.S.C. § 501(c)(8) and (10) (relating to exemption from tax on corporations, certain trusts, etc.) and:
(i) the organization has been operating in this Commonwealth for at least 100 years upon the effective date of this subparagraph;2 and
(ii) the organization has not been issued a license under the act of April 12, 1951 (P.L. 90, No. 21),3 known as the Liquor Code.
Credits
1929, April 9, P.L. 343, No. 176, art. I-L, § 102-L, added 2023, Dec. 13, P.L. 251, No. 34, § 1.1, imd. effective.
Footnotes
10 P.S. § 375.
Subparagraph (1)(i) added by 2023, Dec. 13, P.L. 251, No. 34, imd. effective.
47 P.S. § 1-101 et seq.
72 P.S. § 102-L, PA ST 72 P.S. § 102-L
Current through Act 13 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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