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).
(102-L added Dec. 13, 2023, P.L.251, No.34)