Section 91.161. Charitable, religious and educational organizations

Latest version.

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).

The provisions of this § 91.161 adopted September 9, 1988, effective September 10, 1988, 18 Pa.B. 4096.

Notation

Authority

The provisions of this § 91.161 issued under section 1107-C of the Tax Reform Code of 1971 (72 P. S. § 8107-C).

                    
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