PRINTER'S NO. 840
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
856
Session of
2021
INTRODUCED BY OWLETT, ROTHMAN, KAUFFMAN, RYAN, ECKER, COOK,
GLEIM, NEILSON, SAYLOR, ZIMMERMAN, JAMES AND OBERLANDER,
MARCH 10, 2021
REFERRED TO COMMITTEE ON FINANCE, MARCH 10, 2021
AN ACT
Amending the act of November 26, 1997 (P.L.508, No.55), entitled
"An act providing for the tax exemption of institutions of
purely public charity; exempting real property owned by
State-related universities or Federal Government
instrumentalities from taxation; providing for unfair
competition; imposing penalties; and making repeals," further
providing for criteria for institutions of purely public
charity.
The General Assembly of the Commonwealth of Pennsylvania
hereby enacts as follows:
Section 1. Section 5 of the act of November 26, 1997
(P.L.508, No.55), known as the Institutions of Purely Public
Charity Act, is amended by adding a subsection to read:
Section 5. Criteria for institutions of purely public charity.
* * *
(j) Granges.--A fraternal organization operating under the
lodge, council or grange system that qualifies for exemption
from taxation under section 501(c)(5), (8) or (10) of the
Internal Revenue Code of 1986 (26 U.S.C. ยง 501(c)(5), (8) and
(10)) and that has been operating in this Commonwealth with a
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State governing body for at least 100 years shall be deemed an
institution of purely public charity under this act.
Section 2. This act shall take effect in 60 days.
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