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Source Note<br />
This section is based on the act of June 17, 1971 (P.L. 181, No. 23),<br />
known as the Charitable Instruments Act of 1971 (10 P.S. §§ 201-206).<br />
The following chart lists the provision in new Chapter 79, its basis in<br />
the Charitable Instruments Act of 1971 and the corresponding section<br />
in 10 P.S. Chapter 6 (Charitable Instruments).<br />
20 Pa.C.S.<br />
Chapter 79<br />
Provision<br />
Section in the Charitable<br />
Instruments Act of 1971<br />
- 32 -<br />
10 P.S. Section<br />
7901 6 206<br />
7902 2 202<br />
7903 1 201<br />
7904 4(a) 204(a)<br />
7905 4(b) 204(b)<br />
7906 5 205<br />
Note<br />
Section 3 of the Charitable Instruments Act of 1971 (10 P.S. § 203)<br />
(“References herein to the Internal Revenue Code of 1986 shall be<br />
deemed to extend to corresponding provisions of any subsequent<br />
Federal tax laws.”) is not codified in 20 Pa.C.S. Chapter 79 because its<br />
inclusion is unnecessary. In general, if a statute in Pennsylvania<br />
refers to another statute, the reference to the referred statute includes<br />
amendments to the referred statute in force at the time of application<br />
of the referring statute. 1 Pa.C.S. § 1937.