Section 1702-L. Definitions.
The following words and phrases when used in this article
shall have the meanings given to them in this section unless the
context clearly indicates otherwise:
"Business firm." An entity authorized to do business in this
Commonwealth and subject to taxes imposed under Article III, IV,
VI, VII, VIII, IX or XV or the tax under Article XVI of the act
of May 17, 1921 (P.L.682, No.284), known as The Insurance
Company Law of 1921. The term includes a pass-through entity.
"Contribution." A donation of cash or personal property made
under this article.
"Department." The Department of Community and Economic
Development of the Commonwealth.
"Diaper bank." A nonprofit charitable organization or a
fiscally sponsored project of a nonprofit charitable
organization that collects or purchases diapers and other
hygiene products for infants, children or incontinent adults and
regularly distributes diapers over an extended period through
two or more partner agencies for eventual distribution to
individuals free of charge.
"Diaper pantry." A nonprofit charitable organization or a
fiscally sponsored project of a nonprofit charitable
organization that collects or purchases diapers for the purpose
of regularly distributing the diapers directly to individuals
free of charge.
"Diaper program." A program within a nonprofit charitable
organization or a fiscally sponsored project of a nonprofit
charitable organization, including, but not limited to, a food
bank, service agency or health clinic that collects or purchases
diapers and regularly distributes the diapers either through a
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