1Amending the act of November 26, 1997 (P.L.508, No.55), entitled
2"An act providing for the tax exemption of institutions of
3purely public charity; exempting real property owned by
4State-related universities or Federal Government
5instrumentalities from taxation; providing for unfair
6competition; imposing penalties; and making repeals," further
7providing for criteria for institutions of purely public

9The General Assembly of the Commonwealth of Pennsylvania
10hereby enacts as follows:

11Section 1. Section 5 of the act of November 26, 1997
12(P.L.508, No.55), known as the Institutions of Purely Public
13Charity Act, is amended by adding a subsection to read:

14Section 5. Criteria for institutions of purely public charity.

15* * *

16(j) Fraternal organization.--A fraternal organization
17operating under the lodge, council or grange system that
18qualifies for exemption from taxation under section 501(c)(5),
19(8) or (10) of the Internal Revenue Code of 1986 (26 U.S.C. §

1501(c)(5), (8) and (10)) and that has been operating in this
2Commonwealth with a State governing body for at least 100 years
3shall be deemed an institution of purely public charity under
4this act.

5Section 2. This act shall take effect in 60 days.