PRINTER'S NO. 1308
THE GENERAL ASSEMBLY OF PENNSYLVANIA
HOUSE BILL
No.
1217
Session of
2023
INTRODUCED BY NEILSON, MEHAFFIE, McNEILL, HILL-EVANS, DELLOSO
AND GREEN, MAY 24, 2023
REFERRED TO COMMITTEE ON FINANCE, MAY 24, 2023
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(e)(5) introductory paragraph of the act
of November 26, 1997 (P.L.508, No.55), known as the Institutions
of Purely Public Charity Act, is amended and the subsection is
amended by adding a paragraph to read:
Section 5. Criteria for institutions of purely public charity.
* * *
(e) Charity to persons.--
* * *
(5) [An] Except as provided under paragraph (6), an
institution shall not be considered to benefit a substantial
and indefinite class of persons who are legitimate subjects
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21