Recent bills sponsored by some members of Philadelphia City Council will send a chill down the spine of many charitable organizations that own real estate in the city of Philadelphia.

In Pennsylvania, “institutions of purely public charity” may be exempt from taxation based upon Section 2 of Article VIII of the Pennsylvania Constitution. However, because the Pennsylvania Constitution did not define what constitutes “institutions of purely public charity” and our legislature did not do so until 1997, Pennsylvania courts were forced to interpret what our founders meant by that section of the Pennsylvania Constitution.

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