Section 703 - DefinitionsThe following words and phrases when used in this act shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Affiliated nonprofit organization." An organization established by or affiliated with an athletic team for the purpose of raising funds for charity, which is qualified for an exemption under section 501(c)(3) of the Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 501 (c)(3)).
"Athletic event drawing." A 50/50 drawing that is conducted by an affiliated nonprofit organization in accordance with this act.
"Athletic team." A sports team or racing facility that is any of the following:
(1) A member of Major League Baseball, the National Hockey League, the National Basketball Association, the National Football League or Major League Soccer.(2) A professional sports team affiliated with a team under paragraph (1).(3) Any other professional sports team that has a sports facility or an agreement with a sports facility to conduct home games at the facility.(4) A stadium, grandstand, bleacher or contiguous parking lot at a closed-course motor facility where spectators directly observe motor races with NASCAR, Indy, stock or drag racing cars.(5) A collegiate team that competes on behalf of an institution of higher education."County authority." The county treasurer, or in a home rule county or city of the first class where there is no elected treasurer, the designee of the governing authority.
"Department." The Department of Revenue of the Commonwealth.
"Home game." As applied to a United states Service academy, a game played at a neutral sports facility.
"Institution of higher education." Any of the following:
(1) A community college operating under Article XIX-A of the act of March 10, 1949 ( P.L. 30, No.14), known as the Public School Code of 1949.(2) A university within the State System of Higher Education.(3) The Pennsylvania State University.(4) The University of Pittsburgh.(7) Any other institution that is designated as "State-related" by the Commonwealth.(8) An accredited private or independent college or university.(9) A United States service academy."Public interest purpose." One or more of the following:
(1) The activities and operations of a nonprofit organization that provides a benevolent, charitable, religious, educational, philanthropic, humane, scientific, patriotic, social welfare, social advocacy, public health, public safety, emergency response, environmental, historic or civic objective.(2) Initiating, performing or fostering worthy public works or enabling or furthering the erection or maintenance of public structures.(3) Lessening the burdens borne by government or voluntarily supporting, augmenting or supplementing services which government would normally render to the people.(4) Improving, expanding, maintaining or repairing real property owned or leased by a nonprofit organization and relating operational expenses used for purposes specified in paragraphs (1), (2) and (3).(5) Nonprofit youth sports activities.(6) Activities relating to the provision of volunteer fire, ambulance or rescue services.(7) Activities conducted by a veterans organization, including: (ii) Services to economically or socially support veterans.(iii) Activities to honor veterans. (iv) Other activities that qualify under paragraphs (1), (2), (3), (4), (5) and (6). The term does not include the erection or acquisition of real property, unless the property will be used exclusively for one or more of the purposes specified in this definition."Team event." A practice, scrimmage or exhibition or similar event at the home stadium or training camp facility of an athletic team.
Added by P.L. TBD 2019 No. 56, § 3, eff. 8/1/2019.