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Pennsylvania BFR Finds Non-Profit Qualifies as Public Charity Exempt From Sales Tax

The Pennsylvania Board of Finance and Revenue (BFR) found that the taxpayer qualified as a purely public charity exempt from sales tax. The taxpayer, a non-profit corporation, applied for tax exempt status which was initially denied by the Department of Revenue (DOR). The taxpayer appealed and the Board of Appeals (BOA) concluded that the taxpayer did not establish that it donates or renders gratuitously a substantial portion of its services and, therefore, failed to meet the community service criterion. The taxpayer appealed to the BFR which found that the taxpayer advances a charitable purpose by providing grants to local non-profits …

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