{"data":{"id":"us-pa/20-pa.c.s.-7902","jurisdiction":"us-pa","citation":"20 Pa.C.S. § 7902","heading":"Definitions.","body":"The 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:\n\"Charitable organization.\" A corporation, trust or other instrumentality governed by Pennsylvania law, including:\n(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).\n(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)).","path":["Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES","CHAPTER 79 CHARITABLE INSTRUMENTS"],"source_url":"https://www.palegis.us/statutes/consolidated/view-statute?txtType=HTM\u0026ttl=20\u0026div=0\u0026chpt=79\u0026sctn=2\u0026subsctn=0","current_through":"2026-03-18 (Statute Update stamp, 20 Pa.C.S.)","vintage":"","retrieved_at":"2026-09-02T16:31:33Z","sha256":"003d29e1ac38e3cbf34088940ff960ce46ff43d8339ebb4884e710a56ca93aca","source_id":"us-pa","stale":false,"prev":"us-pa/20-pa.c.s.-7901","next":"us-pa/20-pa.c.s.-7903"},"notice":"GroundRules: Original legal text. Not legal advice."}