The HUP test is a 30-year-old measure for determining what constitutes a purely public charity. Due to the recent Pennsylvania Supreme Court decision in Mesivtah Eitz Chaim of Bobov Inc. v. Pike County Board of Assessment Appeals, it is once again at the center of controversy. Lower courts held that the organization in question, a nonprofit that operated a religious camp, qualified as a purely public charity under the Institutions of Purely Public Charity Act of 1997, but failed to satisfy the HUP as it didn't relieve the government of burden. Conflicting results led to the case moving to the Pennsylvania Supreme Court for a determination as to which test should take priority.

To read the article, please visit the online version of the Pennsylvania CPA Journal.