§ 315.2. Definitions.
The following words and terms, when used in this chapter, have the following meanings, unless the context clearly indicates otherwise:
Political subdivision—A county, city, borough, incorporated town, township, school district, vocational school district and county institution district. For exemption purposes, the following are included under the definition of political subdivision:(i) Authorities formed under enabling legislation such as the Municipal Authority Act of 1945 (53 P. S. § § 301—322).
(ii) Instrumentalities or agencies of the Commonwealth unless otherwise provided. Examples are Delaware River Joint Toll Bridge Commission, Delaware Valley Regional Planning Commission, Delaware River Basin Commission, Delaware River Port Authority, Pennsylvania Turnpike Commission, Susquehanna River Basin Commission, Clarion State College and Pennsylvania State University.
Nonpublic schools not operated for profit—A school other than a public school within the Commonwealth, wherein a resident of the Commonwealth may legally fulfill the compulsory school attendance requirements of Commonwealth law, and in the operation of which there is no contribution of pecuniary gain or profit, no dividends or distribution of income to its owners, officers or directors, and no incidental profits are distributed to its owner. The definition of school does not include institutions of higher learning.
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