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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.

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