Section 7902 - DefinitionsThe following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
"Charitable organization." A corporation, trust or other instrumentality governed by Pennsylvania law, including:
(1) A trust described in section 4947(a)(1) or (2) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 4947(a)(1) or (2) ), which is or is treated as a private foundation under section 509 of the Internal Revenue Code of 1986 ( 26 U.S.C. § 509 ).(2) A trust governed by Pennsylvania law that is or is treated as a pooled income fund under section 642(c)(5) of the Internal Revenue Code of 1986 ( 26 U.S.C. § 642(c)(5) ).Added by P.L. TBD 2016 No. 79, § 19, eff. 1/1/2017.