Download the Institution Service Privilege Tax Form. 

An Institution and Service Privilege Tax is applied to any foundation, partnership, corporation or any other type of organization operating under a non-profit charter or organized as a non-profit entity which provides service to the public. These organizations are taxed on their gross income.

Who Is Taxed
 Any foundation, partnership, corporation or any other type of organization operating under a non-profit charter or organized as a non-profit entity which provides service to the general public or to a selected or limited number thereof.

What Is Taxed
Gross Income.  Entities covered include hospitals, libraries, universities, colleges, "schools, other than secondary or elementay", fraternal organizations and other organizations with status 501(C)(3), nursing homes, veterans organizations, health organizations, charitable organizations and day care providers.

Examples Of What Is Taxed
Political subdivisions, any agent of Federal, State or Local government, a truly public charity in respect to transactions directly related to its principal charitable purpose.

Common Exclusions
Any activity conducted by a non-profit organization, the receipts go in their entirety to the organization and the actvity is conducted by unpaid volunteers.  Taxes are collected, membership dues, membership fees, voluntary or charitable contributions unrelated to specific services.  Any taxes collected as an agent for the United States of America, Commonwealth of Pennsylvania, or the City of Pittsburgh.

Common Deductions  None

Common Credits  None

Filing Deadline 
Annual Filing Due April 15
Tax is to be filed by April 15, but is based on gross receipts received in the prior year.

Pittsburgh Code Reference:  Chapter 247