PA HB2305

Amends the Tax Reform Code of 1971 to make sales tax-exempt status for volunteer firefighters' organizations and volunteer firefighters' relief associations permanent, with no expiration unless the organization's activities change and it no longer qualifies as a purely public charity

Requires organizations to immediately notify the Department of Revenue if their activities change so they no longer qualify, and authorizes the department to revoke exempt status in such cases

Creates a new two-year conditional tax-exempt status for charitable organizations that have IRS 501(c)(3) or (4) determination letters, meet certain requirements of the Institutions of Purely Public Charity Act, and submit a three-year business plan

Authorizes the Department of Revenue to issue tax assessments if conditional tax-exempt status was improperly granted or if the organization fails to meet charity requirements within two years

Takes effect 60 days after enactment