The City of Allentown, PA, may not impose a “business privilege tax” on the income of a charitable corporation providing services to three operating charitable subsidiaries, an appellate court has ruled. The Commonwealth Court of Pennsylvania has affirmed a trial court decision denying the City’s effort to collect more than $788,000 in taxes for the tax years 2012 through 2016. ( See Nonprofit Issues ® , Vol. XXIX, No. 5 ) Good Shepherd Rehabilitation Network is the parent entity of a system that includes a long-term care facility, a long-term acute care service entity, and a housing development corporation. It provides administrative and financial services, including human resources,...