The Pennsylvania Commonwealth Court, in a full court opinion, has affirmed the denial of sales tax exemption for a nonprofit senior living community previously decided by a three-judge panel of the Court. ( See Nonprofit Issues ® Vol. XXXI, No. 2 ). The Court has agreed that Friends Boarding Home in West Chester failed to meet the criteria for exemption as a “purely public charity” originally set out by the state Supreme Court in 1987. The Court said the home did not “donate or render gratuitously a substantial portion of its services,” and did not benefit “an indefinite class of persons who are legitimate subjects of charity.” The home had previously lost its case before the state Board of...