Law Commons^™

The "Charitable" Privilege: Evaluating The Status Of Property Tax Exemptions For Institutions Of Purely Public Charity In Pennsylvania, Rebecca L. Traylor

Duquesne Law Review

Pennsylvania has historically exempted institutions of purely public charity from paying property taxes, though that practice is currently under fire from critics who argue many charities no longer warrant this exemption. Adding to this tension is a struggle between the Pennsylvania General Assembly and Pennsylvania Supreme Court over who has the power to define "institutions of purely public charity, " which has culminated in the introduction of Senate Bill 4, a proposed constitutional amendment which purports to give that power solely to the legislature. This article explores the evolution of institutions of purely public charity in Pennsylvania and explores the …