A Pennsylvania appellate court has affirmed the denial of state sales tax exemption to a Quaker-based senior living community that provides independent living and skilled nursing care. The Court has agreed that the facility does not provide gratuitously a substantial part of its services. Friends Boarding Home in Kennett Square is a 501(c)(3) charity formed in 1901 to provide a home for aged or infirm persons of limited means at moderate cost. In 2017, it sought an exemption from the Department of Revenue as “an institution of purely public charity.” Under Pennsylvania law, to qualify as a purely public charity eligible for sales tax or real estate tax exemption, an organization must show...