61 Pa. Code § 91.161 — Charitable, religious and educational organizations

A transfer of realty to or from charitable, religious, educational or other nonprofit organizations is taxable on the same basis as other deeds. See § 91.193(b)(17) (relating to excluded transactions). Authority The provisions of this § 91.161 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C). Source The provisions of this § 91.161 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096. No part of the information on this site may be reproduced for profit or sold for profit. This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.