PA charity need not prove every parcel qualifies for exemption

A Pennsylvania charity seeking real estate tax exemption for a multi-parcel facility does not need to show that the activity on each parcel of the facility would separately meet the five-part test for charitable use, the Commonwealth Court has recently affirmed.  If the organization itself meets the definition of an institution of purely public charity eligible for exemption, it merely has to show that the parcel is actually and regularly used for the purposes of the organization.