to implement the power provided to it under section 2 of Article
VIII of the Constitution of Pennsylvania by enacting the act of
November 26, 1997 (P.L.508, No.55), known as the Institutions of
Purely Public Charity Act; and
WHEREAS, The act's intent was to provide for clear and
uniform standards that specify which institutions may claim an
exemption, and to better enable the implementation of the
provision under section 2 of Article VIII of the Constitution of
Pennsylvania providing for an exemption only to "portions of
real property" which are actually used for charitable purposes;
and
WHEREAS, Since the enactment of the Institutions of Purely
Public Charity Act, many nonprofit institutions have grown
dramatically; and
WHEREAS, While there is universal agreement that this
Commonwealth needs a legal environment where public charities
can thrive, municipalities and school districts are struggling
with the increasing costs of services and the expansion of
charitable tax deductions; and
WHEARAS, The interests of our counties, municipalities and
school districts and taxpayers must be carefully balanced with
the interests of public charities which provide critical
services to this Commonwealth; and
WHEREAS, In Mesivtah Eitz Chaim of Bobov, Inc. v. Pike County
Bd. of Assessment Appeals 615 Pa. 463, 44 A.3d 3 (2012), the
Supreme Court created further confusion over the Institutions of
Purely Public Charity Act regarding charitable tax exemptions
and the potential for nonuniform application of the exemptions;
therefore be it
RESOLVED, (the House of Representatives concurring), That the
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