§ 91.161. Charitable, religious and educational organizations.

 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).

Authority

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

Source

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

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