Section 102-L - Charity to persons.Notwithstanding section 5(e)(5) of the act of November 26, 1997 ( P.L. 508, No.55), known as the Institutions of Purely Public Charity Act, an institution shall be considered to benefit a substantial and indefinite class of persons who are legitimate subjects of charity if:
(1) The institution is a domestic fraternal society, order or association, that operates under a lodge system, the net earnings of which are devoted to religious, charitable, scientific, literary, educational and fraternal purposes and qualifies for an exemption from taxation under 26 U.S.C. § 501 (C)(8) and (10) (relating to exemption from tax on corporations, certain trusts, etc.) and: (i) The organization has been operating in this Commonwealth for at least 100 years upon the effective date of this subparagraph; and(II) The organization has not been issued a license under the act of April 12, 1951 ( P.L. 90, No.21), known as the Liquor Code.(2) The institution is a title-holding organization that qualifies for an exemption from taxation under 26 U.S.C. § 501 (C)(2) that is wholly owned or controlled by one or more qualifying fraternal organization described under paragraph (1).Added by P.L. TBD 2023 No. 34,§ 1.1, eff. 12/13/2023.