10 Pa. Stat. § 162.6

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 162.6 - Exemptions from registration
(a) General rule.-- The following charitable organizations shall be exempt from the registration requirements of this act:
(1) Educational institutions, the curricula of which in whole or in part are registered with or approved by the Department of Education, either directly or by acceptance of accreditation by an accrediting body recognized by the Department of Education, and any auxiliary associations, foundations and support groups which are directly responsible to educational institutions.
(2) Hospitals which are subject to regulation by the Department of Health or the Department of Public Welfare and the hospital foundation, if any, which is an integral part thereof.
(3) A local post, camp, chapter or similarly designated element or a county unit of such elements of:
(i) any veterans' organization chartered under Federal law and any service foundation recognized in the bylaws of such organization;
(ii) a bona fide organization of volunteer firemen;
(iii) a bona fide ambulance association;
(iv) a bona fide rescue squad association; or
(v) a bona fide auxiliary or affiliate of any organization or association under subparagraph (i), (ii), (iii) or (iv);

provided that all fundraising activities of an organization or association under subparagraph (i), (ii), (iii), (iv) or (v) are carried on by volunteers, members or an auxiliary or affiliate thereof, and those volunteers, members or affiliates receive no compensation directly or indirectly for the fundraising activities.

(4) Public nonprofit library organizations which receive financial aid from State and municipal governments and file an annual fiscal report with the State Library System.
(5) Senior citizen centers and nursing homes which are nonprofit and charitable and which have been granted tax-exempt status under the Internal Revenue Code of 1986 ( Public Law 99-514, 26 U.S.C. § 1 et seq.), provided that all fundraising activities are carried on by volunteers, members or officers of the Senior Citizen Center and those volunteers, members or officers receive no compensation, directly or indirectly, for the fundraising activities.
(6) Bona fide parent/teacher associations or parent/teacher organizations as recognized in a notarized letter from the school district in which they are located.
(7) Any corporation established by an act of Congress of the United States that is required by Federal law to submit annual reports of its activities to Congress containing itemized accounts of all receipts and expenditures after being fully audited by the Department of Defense.
(8) Any charitable organization which receives contributions of $25,000 or less annually, provided that such organization does not compensate any person who conducts solicitations. Charitable organizations which receive more than $25,000 in contributions shall file the appropriate registration statement within 30 days after the contributions are received.
(b) Effect of exemption.-- Exemption from the registration requirements of this act shall in no way limit the applicability of other provisions of the act to a charitable organization or any professional solicitor or professional fundraising counsel acting on its behalf, except that written notice under sections 9(k) and 13(c) shall not apply.

10 P.S. § 162.6

1990, Dec. 19, P.L. 1200, No. 202, § 6, effective in 60 days. Amended 1992, July 9, P.L. 436, No. 92, § 3, imd. effective.