Do Nonprofit Corporations Which Performed Accounting for Charities Entitled to Sales Tax Exempt ?

In Community Accountants v. Commonwealth, 655 A.2d 652 (Pa. Cmwlth. 1995), affirmed, 544 Pa. 259, 676 A.2d 194 (1996), the Court determined that a nonprofit corporation which performed accounting services for other nonprofit groups and charities was not entitled to sales tax exempt status under Section 204(10) of the Tax Reform Code of 1971. Specifically, this Court concluded that Community Accountants was not a purely public charity because it directed its services at a large, but definite, class of beneficiaries which consisted of small businesses, sole proprietors, and small nonprofit organizations with limited profits and resources, as opposed to the general public. Community Accountants, 655 A.2d at 653-54.