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Pennsylvania House of Representatives
04/19/2024 01:02 PM
Pennsylvania House of Representatives
https://www.legis.state.pa.us/cfdocs/Legis/CSM/showMemoPublic.cfm?chamber=H&SPick=20170&cosponId=23841
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House of Representatives
Session of 2017 - 2018 Regular Session

MEMORANDUM

Posted: May 5, 2017 03:00 PM
From: Representative Mark K. Keller
To: All House members
Subject: Purely Public Charities - Fraternal and Agricultural Organizations
 
In the near future, I will be reintroducing legislation from last session (House Bill 2348) that would amend the Fiscal Code to include fraternal and agricultural organizations as purely public charities.

The state Supreme Court, in Hospital Utilization Project v. Commonwealth, defined “purely public charity” using a five-part test. Specifically, an organization is generally determined to be a “purely public charity” if it:
  • Advances a charitable purpose.
  • Donates or renders a substantial portion of its services.
  • Benefits a substantial and indefinite class of persons who are legitimate subjects of charity.
  • Relieves the government of some of its burden.
  • Operates free from private profit motive.
The legislation that I will be reintroducing would include fraternal organizations under the definition of “purely public charity.” These groups provide payments of life, sick, accident, and/or other benefits to their members. To be considered a “purely public charity,” this measure would stipulate that an organization operate in the Commonwealth for at least 100 years, qualify as a 501 (c) (8) or (10), and operate without a liquor license.

In addition, the legislation would include agricultural organizations under the definition of “purely public charity.” To be considered a “purely public charity,” an organization must operate within the Commonwealth for at least 100 years, qualify as a 501 (c) (5), and operate without a liquor license.

Please consider joining me in sponsoring this important legislation.

Introduced as HB1358