Pennsylvania – Charitable Organization Adjusted Program Threshold Amounts

SALT Report 2602 – Pursuant to the Institutions of Purely Public Charity Act, the Pennsylvania Department of Revenue adjusted the annual revenue threshold amount used to determine which charitable organizations qualify for the sales and use tax exemption. The notice reflects that there is a rebuttable presumption that a charitable organization meets the criteria of a purely public charity if its annual program service revenue is less than $11,609,690.

According to the provisions in the Institutions of Purely Public Charity Act, the Department of Revenue is required to increase this amount by 1% each year.

This amount is effective July 1, 2013.

For Further Information

Pennsylvania Department of Revenue – Adjustment of Program Service Revenue Amounts Notice