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Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 102-L. Charity to persons

Current as of January 01, 2026 | Updated by Findlaw Staff

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.

(2) the institution is a title-holding organization that qualifies for an exemption from taxation under 26 U.S.C. § 501(c)(2) that is wholly owned or controlled by one or more qualifying fraternal organization described under paragraph (1).

1  10 P.S. § 375.
2  Subparagraph (1)(i) added by 2023, Dec. 13, P.L. 251, No. 34, imd. effective.
3  47 P.S. § 1-101 et seq.
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Cite this article: FindLaw.com - Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 102-L. Charity to persons - last updated January 01, 2026 | https://codes.findlaw.com/pa/title-72-ps-taxation-and-fiscal-affairs/pa-st-sect-72-102-l/

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