PICPA Foundation for Education & Research v. Commonwealth

PELLEGRINI, Judge.

PICPA 1 Foundation for Education and Research (Taxpayer) petitions for review of an order of the Board of Finance and Revenue which refused Taxpayer’s claim for a refund of sales tax plus statutory interest.

According to the Stipulation of Facts entered into by Taxpayer and the Commonwealth, 2 Taxpayer is a Pennsyl vania nonprofit corporation organized pursuant to the Nonprofit Corporation Law of 1972, Act of November 15, 1972, P.L. 1063, formerly 15 Pa.C.S. Pt. Ill Art. B, 3 and is a separate and distinct corporation from PICPA. Taxpayer was established:

for exclusively…