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

  • Be non-profit
  • 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
  • Non-profit hospitals
  • Low-income housing projects
  • Non-profit rehabilitation services
  • Community food pantries
  • Non-profit cemeteries


Please contact the PVA office for further details.