“Pennsylvania Ruling a Tax Exemption Victory for Nonprofits,” Bloomberg Law

On June 4, 2025, Bloomberg Law published an article highlighting insights from Shareholder Stewart Weintraub discussing a recent Pennsylvania Supreme Court ruling in Pottstown School District v Montgomery County Board of Assessment Appeals, Appeal of Pottstown Hospital LLC and how it relates to local property tax and state sales and use tax exemptions.

Weintraub told Bloomberg Law, “The May 30 ruling provides further guidance on what was a subjective standard known as the HUP test.” Weintraub explained that this case focused upon 1 of the 5 parts of the HUP test, the “free from private profit motive” test.  He further explained that HUP “never defined what ‘free from a private profit motive’ means, leading to subjective determinations as lower courts attempted to apply the standard.”

“The Pottstown decision also now makes it easier for taxpayers to satisfy the free-from-profit motive requirement, while it’s more difficult for tax authorities to challenge exemption status,” Weintraub said.

To learn more, subscribers may access the article here.