Pennsylvania BFR Grants Tax Exempt Status to Church

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision granting tax exempt status to a church. The church had previously been denied sales tax exempt status by the Department of Revenue and Board of Appeals due to concerns over the pastor’s revenue-based compensation. However, the church provided evidence that the pastor now receives a fixed compensation, satisfying the requirement to operate entirely free from private profit motive. The BFR found that the church met all five criteria for a purely public charity under Pennsylvania law, including advancing religion as a charitable purpose and relieving the government’s burden. [Pa. ...