In order to be recognized as a purely public charity, an institution must:

  • Be non-profit and
  • Be a public charity instead of a private charity
  • The courts have defined a public charity as whatever is done or given for the relief of public burdens or for the advancement of the public good. Where the public is the beneficiary, the charity is public.



  • American Red Cross or subsidized low-income housing project
  • Non-profit hospitals
  • Boy and Girl Scout Organizations
  • Non-profit rehabilitation services


When an organization requests an exemption, they need to request an application from the PVA office. Click here for forms.