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PENNSYLVANIA ASSOCIATION OF NON-PROFIT HOMES FOR THE AGING
Kemn W Jones, Board Chair Ronald L. Barth, PresidenKEO
March 23,1999
Thomas Hamilton
Assistant Administrator
Church of God Home, Inc.
801 North Hanover Street
Carlisle, PA 17013-1598
Dear Mr. Hamilton:
Since coming to PANPHA in 1985, we have been concerned about the application of the purely
public charity standard to PANPHA's members. Over the years we were involved in several
avenues to clarify this standard. In 1997 the efforts of a broad nonprofit coalition were
successful in seeing the passage
of Act 55. This legislation provides the statutory clarification
needed for the five HUP criteria
of a purely public charity that was articulated by our Supreme
Court. Act 55 was the cubation of almost ten years of legislative activity. It was comforting
to know that the legislation had the support of several municipal taxing organizations because
of the inclusion of opportunities for payment in lieu of taxes.
At this time
I am unaware of any legislative initiatives being discussed to amend Act
55
of 1997.
It should be noted however, that the Department of Revenue is required to develop regulations
for this legislation. The department has also been making changes
to its sales and use tax
exemption forms to reflect the language of the statute. Additionally, there may be issues raised
in different forums regarding the implementation of the unfair competition with small business
section.
I hope this letter addresses your concerns regarding discussions for changes to Act
55
pursuant
to the purely public charities definition. Please let me know
if I can be any further assistance.
Sincerely,
Christine
F. Klejbuk
Vice President, Public Policy
cc: Hubert Gilroy, Esq.
Executive Park West Suite 409 4720 Old Gettysburg Road Mechanicsburg, PA 17055-8419
717 763 5724
PHONE - 717 763 1057 FAX 717 763 0608 FAX ON DEMAND info@panpha org E-MAIL http Nwwwpanpha org WEBSITE
Affiliate of the American Association of Homes and Sewices for the Aging
