AN ACT

 

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
8charity.

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) Granges.--A fraternal organization operating under the
17lodge, council or grange system that qualifies for exemption
18from taxation under section 501(c)(5), (8) or (10) of the
19Internal Revenue Code of 1986 (26 U.S.C. § 501(c)(5), (8) and
20(10)) and that has been operating in this Commonwealth with a

1State governing body for at least 100 years shall be deemed an
2institution of purely public charity under this act.

3Section 2. This act shall take effect in 60 days.