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HomeMy WebLinkAbout81-00231 ~ ~, ~ ~. ~ ~, " a I; , . l%l .. l'z1 ' ~~t ~ ~ ~' - , ' o. tt) ... co ... ' &tJ ~ J j t J ~~ c:d-- , ' , ' , ...;._" . ., ., 1Ea,l 3'tIill a1t~ ([~~latltcltt I, BARBARA E. HERMAN, of the Village of New Kingstown, Silver Spring Township, Cumberland County, Pennsylvania, declare this to be my last will and testament, and revoke all wills which I have previously made. I I direct my hereinafter named Executor to pay all of my just debts and funeral expenses, expenses of administration and inheritance and similar taxes, as soon after my death as may be found convenient to do so. II I give and bequeath unto my husband's nephew, ~ ) ~ , Reverend John Robert Lebo, the sum of Five Hundred ($500.00) Dollars. III I give and bequeath unto Rebecca Clepper Greegor and her husband Jack Greegor, the sum of Three Hundred ($ 300.00) Dollars as tenants by the entireties. IV I give and bequeath unto the Dunkard Brethren Churc located at the corner of Washington and West Keller Streets in the Borough of Mechanicsburg, Cumberland County, Pennsylvania, the sum of Four Thousand ($4,000.00) Dollars, in memory of my father, John R. Etter. V I give and bequeath unto the Church Council of St. Stephen's Lutheran Church of New Kingstown, Cumberland County, Penn- sylvania, the sum of Four Thousand ($4,000.00) Dolla,s. VI If my distributable estate shall be insufficient to pay all of the foregoing legacies in full, I direct my executor fir t to pay the legacies bequeathed in Items II and II I, and if insufficien , both of said legacies shall abate pro-rata; upon payment of both of said legacies in full, I direct my executor thereafter to pay the legacies bequeathed in Items IV and V, and if my estate shall be in- sufficient, both of said legacies shall abate pro-rata. VII After payment of all of the foregoing legacies in full, I give and bequeath all the rest, residue and remainder of my estate unto my cousin, Mrs. Daisy Spangler, and her husband, Roy O. Spangler, Sr., as tenants by the entireties, of Boiling Springs, G\~~? ,;{~, ''in ~ -h /YYl~ ~ wJ1 ~ '"" ~ ~ cr. ~ .. ~ 0 .,\.. I>l ~ 9 ~ ~ ~ ~ :; U'l .( ::l ... III . z gj :r: < .. 0 Z . ~ ~ :i: 8: p:; ~ is .. " ~ tI) n= III ~ .~ I>l 0 . l< " ;:2 ~ ~" ~ ~ .". ;,:.z< :i 'j .:;ou P<: :i , .' .' / .1 ..' ,~ ) ~ , ~ ~ cJ "' ',. ~ ~iHi~~ '~I~t~l~unlbl~ 'i~.c:~~;!tf(tUt\C,IW~ '.,.......9\ii1"rp.~~? (".".?-.roi4)~,.,.}~Yo{>'.r-"""...... \...,,;.:j~~'i,j~<f>(j"-V...."t.t+"l--V~ I Cumber- l testamen , I I I, BARBARA E. lIERMAN, of the Borough of Carlisle, land County, Pennsylvania, declare this to be my last will and and revoke all wills which I have previously made. I I direct my hereinafter named Executor to pay all of my just debts and funeral expenses, expenses of administration and inheritance and similar taxes, as soon after my dea th as may be found convenient to do so. II I give and bequeath my furniture at Homewood Retire- ment Center to my cousin, Linda Spangler Mumper. III I give and bequeath unto my husband's nephew, Reverend John Robert Lebo, the sum of Five Hundred Dollars ($ 500.00) . IV I give and bequeath unto Rebecca Clepper Greegor and her husband Jack Greegor, the sum of Three Hundred Dollars ($300.00 \ ,j ~ ~ '~~ Q}., as tenants by the entireties. V I give and bequeath unto the Dunkard Brethren Church located at the corner of Washington and West Keller Streets in the Borough of Mechanicsburg, Cumberland County, Pennsylvania, the sum of Four Thousand Dollars ($4000.00), in memory of my father, John R. Etter. VI I give and bequeath unto the Church Council of St. Stephen's Lutheran Church of New Kingstown, Cumberland County, Pennsylvania, the sum of Four Thousand Dollars ($4000.00). shall be insufficient 1 direct my executor firs IV, and if insufficient, VII If my distributable estate to pay all of the foregoing legacies in full, I to pay the legacies bequeathed in Items III and both of said legacies shall abate pro-rata; upon payment of both of said legacies in full, I direct my executor thereafter to pay the legacies bequeathed in Items V & VI, and if my estate shall be insuf- ficient, both of said legacies shall abate pro-rata. VIII After the payment of all of the foregoing legacies in full, I give and bequeath all the rest, residue and remainder of my estate unto my cousin, Marian Spangler Gardner, if living, otherwise to her issue per stirpes. /'''''4 OATH OF PERSONAL Rt:PRESt:NTATlVE COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of Cumberland, personally came Dennis C. Cavcrly, Scnior VP & TO Farmcrs Trust Company who, being duly sworn ,do es depose and say that as Executor of the last Will and Testament of Barbara E. Hcrman deceased he will well and truly administer the goods and chattels, rights and ere , s of said deceased according to law, And .---- aJd sulitcribed before me, 'J also will diligently comply with the provisions of the law relating to Transfer Inh itanees. April 13, 81 c,/ A,D., 19_ ~ Register ,..0 .-i :., :~ ro a> :., ,-If : " :., ,~ u.. zI U1: 0 ~\ "': ~ *: .; C":;. 01' N' :r1i ....: N ~: ..J g Ni M: .' ~ ~: N: ...J 01\ I, .... .,,: ~\ .... ^': M: - ,~ "': ~ ::= OJ I, 0<:: l:l o<:j ri M: ~: N: p::, ,~ ~: cd 0<:: "d r--: ~i ., ...: . : c:i "E *~ ..-! z 0 " C\1 .s ., 11 .... ~ c:i 21 "d .... l:l os ,~ rn Il< r:r.. Z r.< os 22nd day of BARBARA E. HERV,AN DECREE Apri 1 81 ,A.D,,19_, there was probated and Be it remembered that on the recorded the last Will and Testament of CARLISLE late of TESTAMENTARY Deceased. Letters were granted to Witness my hcnd and official seal the day and year aforesaid, , Cumberland County, Pennsylvania, FARMERS TRUST CO. ~,"""7 9J(;t1!1 (? ~A~. RegIster PENNSYLVANIA INHEBlTANCE TAX GENERAL INFORMATIDN 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 1961 provides Ih,ll Ihe following per~;ons shall prepare and file a return: a. The personal representative of the estate of the decedent as to property 01 the decedent mlministered by him and such additional property which is or may be subjecllo Inherilance Tax of which he/she shall have or acqui re knowledge; b. The transferee of property upon Ihe transfer 01 which Inheritance Tax is or may be imposed by the 1961 Statute, including a trustee of property transferred in trust, provided that no sepalal!! return need he made by Ihe transferee of property included in the return of a personal representative. 2. PLACE FOR FILING The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided. 3. TIME FOR FILING The return is due nine months after the decedent's death, uuless an extension tor filing has been applied for and granted by the Secretary of Revenue within the nine-month period. 4. FAILURE TO FILE RETURN Section 791 of the 1961 Statute provides that" , , ,any person who willfully fails to lile a return or other report required 01 him. . .shall be personally liable. . ,to a penalty 0125% 01 the tax ultimately lound to be due or $1,000 whichever is the lesser to be recovered by the Department 01 Revenue as debts 01 like amount are recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wile, son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate 0115% as to all others. 6. PAYMENTOFTAX The tax assessed on the transler of property reported in the return is due 9 months after the decedent's death. Interest at the rate 016% per annum accrues thereafter until payment is made, All payments received are Ii rst appl i ed to any interest which may be due with any remainder apptied to the tax. IF TAX IS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED, All checks should be made payable to the Register 01 Wills 01 the county wherein the decedent resided and are received subject to the final determination 01 the Department of Revenue, 7. FAILURE TO PAY The taxes imposed, together with any interest thereon, are a lien upon real property, which lien remains in effect until the taxes and interest have been paid in lull. The taxes may be sued lor against any real property in the decedent's estate or against any property belonging to a transferee liable for the tax, 8. FILlNGOF FALSE RETURN Any person who willfully makes a false return or report required of him shall. in accordance with Section 79301 the 1961 Statute, be guilty 01 a misdemeanor and, on conviction thereol, shall be sentenced 10 pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one year or both, 1 REV~451 EX+ (3.00) .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE SCHEDULE "B" TRANSFER INHERITANCE TAX PERSONAL PROPERTY RESIDENT DECEDENT (Instructions on Reverse Side) Estate of Barbara E. Herman - ESTIMATED DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO, VALUE VALUE (OFFICIAL USE ONL YI 1. Personal Property 150.00 2. Grantor Trust: Farmers Trust Company, Trustee Mortgage Participations 64,504.52 998 shs. Dauphin Deposit Trust Company 30,439.00 9 shs. Penn Central Corp. 325.69 21 shs. Penn Central Corp., Series B Pfd. 417. 38 Cash 210.34 95,896.93 3. Resident Fund--Thornwald Home 48.50 4. Cash 14.94 5. Checking Acc01.Ult 4-17904, Farmers Trust Company 300.00 6. Ref1.Uld, Capital Blue Cross 17. 30 7. Ref1.Uld, Thornwald Home 342.90 I I I I , , 1 i ! i j I i , i , i TOTAL THIS PAGE 96,770.57 1(,/770.o,&Uf' , I . '* QUESTIONS CONCERNING PROPERTY TRANSFERS 1. Did decedent, within two years of death, make any transfer of any material part of his estate without receiving valuable and adequate consideration? (Answer "Yes" or "No".) No 2. Did decedent, within two years of death, transfer property from himself! herself to himself/herself and another party or parlies (including a spouse) in joint ownership? (Answer "Yes" or "No",) ~ 3. If the answer to one or two above is "Yes" and the transfers are claimed to be nontaxable, provide the following informalion: a. Age of decedent at lime of transfer. b. Copy of death certificate. c. Affidavit by the attending physician indicating the state of decedent's health at lime of transfer. d. All other informalion supporting nontaxability of transfer. 4. Did decedent, in his/her lifetime, make any transfer of property without receiving a valuable or adequate consideration therefor which was to take effect in possession or enjoyment at or after his/her death? (Answer "Yes" or "No".) No a. Was there any possibility that the property transferred might return to transferor or his/her estate or be subject to his/her power of disposition? (Answer "Yes" or "No".) b, What was the transferee's age at time of decedent's death? 5. Did decedent in his/her lifelime make any transfer without receiving a valuable and adequate consideration therefor under which transferor expressly or impliedly reserves for his/her life or any period which does in fact end before his/her death: a. The possession or enjoyment of or the right to income from the property transferred? (Answer "Yes" or "No".) No b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No".) No 6. If the answer to five b, above is "Yes," state whether the right was reserved in decedent alone or others. 7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or for the benefit or care of transferor? (Answer "Yes" or "No" ,) No 8. Did decedent, at any time, transfer property, the bmeficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operalion of law? (Answer "Yes" or "No".) No . 9. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved in the decedent alone or the decedent and others? (Answer "Yes" or "No".) .I1EV-4S3 (1-S0) COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT OECEOENT Estate of Barbara E. Herman SCHEDULE "D" BENEFICIARIES w " \ j , .~ (Instruct/oris Orl Revnrso Side) BENEFICI,tI,RIES AND ADDRESSES RELATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY DECEDENT BIRTH Linda Spangler Mumper Cousin Yes Over 21 $150.00 Red Tank Road, R. D. 1 (Personal Property) Boiling Springs, PA 17007 John Robert Lebo Nenhew Yes Over 21 $<)00.00 1612 Cathedral Avenue H~gerstown. lID 217uO Mr. & Mrs. Jack Gree!!'Or None Yes Over 21 i,OO.OO R. D. 1 Manchester PA ---------.--- - Dunkard Brethren Church None Yes $4,000.00 Washin~ton & Keller Streets '. Mechanicsburp;, PA 170~~ St. St*en!.s-.lL1J~.w:ch .JiQ!l~ 'fe.l? $.!I.MLO.OO New Kin~stoWR._PA 17.Q12 ._-- --- ---- _Jlarian Snan"ler Gardner Cousin Yes Over 21 Residue R. D. 1, Box 64 Boilinp; Sprin~s, PA 17007 , , The above heneficiaries are living at this time except for the following: NAME DATE OF DEATH INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule "E" must include all property, real and personal, owned by the decedent jointly with arather party or parties as joint tenants with right of survivorship, Both tangible and intangible property are to be included, List real estate first. 1, Describe all real property as indicated in the instructions for Scheduie "A", Describe all personal property as indicated in the instructions for Schedule "S", Include the name, address and relationship to the decedent of the co-owner (s) and the date the joint ownership was established. 2. Indicate the total market value of the jointly owned property, 3, Indicate the percentage of the decedent's interest. 4, Indicate the market value of the decedent's interest. c '" 0 n ~ t'i ;.. ::; Z ;.. 0 0 0 [j1 0 - C'l n c:: 0 -i % ,.. Z r< i"'l i"'l ~ Z > 9 ~ 9 r< ::<l - Z Z i"'l -i i"'l -i Z 9 9 -i .< [j1 t'1 - en Z 0 en 0 -i 0 ." ." ;>:; ~ ~ 0 "tj i5 "tj - Z C"l :; r< c en ttl 0 Z -< -< ~ ~ i"'l r.1 ;.. ;.. ;;:J ::<l "., 05 ...T'. ",::0 ..:'1'" .- n,'" :.,: f~g ~ '5 \t)::U " ...,0 -'" ,,", ~ .):;> ;:'9 ',C' ",.TI " ..-~~ ',-' '" , ,~(? -., '" ~ ~ '"' ~ ~ ~ 0 <: E ~ '"' z ~ ~ OJ '" 0 >- >- :I: 0 ..: ~ :I: 0.. '"' . '0 '" tL1 '0 <:: ;:l '"' OJ ctl ....l ctl ctl '"' '"' ~ ~ '" .. <( '.-I OJ '"' t-- '" - .0 .. '"' .0 '"' '" u z .. 0 .. 3 N - 0 ctl .c::: ctl ~ 011 H t.l t.l ~ - 0 ~ ~ ~ ~ 0 ~ 0 z ... 0 '" 0 '" ~ '" >- ... 0 - ~ z z ~ f- ~ Z ...l 0 - 0 ~ z ~ ~ ~ ....l Z ::;: Z 0 ;:l u ~ Z - ~ '" ~ 0 0 ..:: :l ::: ~ u 0 0.. GENERAL INHERITANCE TAX INFORMATION Unsatisfied liabilities incurred by the decedent prior to his/her death are deductible against his/her taxable estate, In addition to debts incurred by the decedent or estate, other items are claimable including the cost of administration, attorney fees, fiduciary fees, funeral and burial expenses including the cost of a burial lot, tombstone or grave marker, All debts being claimed against an estate are subject to the approval of the Register of Wills with whom the Inheritance Tax Return is filed, Evidence to support the decedent's or the estate's liability for the debts being claimed should be attached to this schedule, A family exemption of $2,000 may be claimed by a spouse of a decedent who died domiciled in Pennsylvania. If there is no spouse, or if the spouse has forfeited his/her rights, then any child of the decedent who is a member of the same household can claim the exemption, In the event there is no such spouse or child, the exemption can be claimed by a parent or parents who are members of the same househoid as the decedent. The family exemption is allowable oniy against assets which pass by a will or by the Pennsylvania Intestate Laws, c "" (:1 n > t"'l ~ ~ z ;;- 0 0 (:1 <Jl C'l n c:: (:1 .., z :s:: z t"' t"'l t"'l :>( Z > 9 9 t"' ;ll - z Z t"'l .., t"'l .., z 9 9 .., -< <Jl t"'l - <Jl Z 0 <Jl 0 .., 0 .." ;ll .." ~ ~ 0 - "rj 0 "rj - l.. ". ., Z n :l. ,0"-' - ~j~-; > \... t"' (:-, CC' c:: c:; ~. ~ M';::: <Jl WI.' ,- ~::. J t"'l 0:- ..+~ 0:;(.- ~ -=: '.::Jw 0 OG :& ,1..L~j Z ~LL.l 2~ ~ "'" ~ ~u 0:: po -< -< w t"'l t"'l ~ > > ;ll ;ll INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. If the family exemption is being claimed, indicate the claimant's name, address and his/her relationship to the decedent. Enter "family exemption" in the remarks column and the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed, 3. Enter the date on which each debt was incurred and/or paid. 4. Enter the names of each payee. 5. Provide a brief explanation in the remarks column for each debt claimed, 6, Enter the amount of each debt being claimed, 7, The form must be signed by the person who has assumed the responsibility for paying the debts, INFORMATION To insure proper credit to your account, tho name of tho estate and file number should be clearly print- ed on the check or money order. This assessment is made in accordance with Section 708 of the Inheritance and Estate Tax Act of 1961 172 P,S. 9 2465- 708). To the extent that inheritance tax is paid within three (3) months after the death of the decedent. a discount of five 15) percent is allowed 172 P.S, 9 2485-7161. Inheritance Tax, other than tax on 8 future interest, is duo at tho date of the decedent's death and becomes delinquent at the expiration of nine (9) months after tho decedent's death (72 P.S. S 2485.711). Inheritance Tax on a future interest is payable within three (3) months after the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P,S. S 2485.712), Calculate into rest from the delinquent date shown on the face of this form to the date of actual payment using tho following interest table: --------------------- -------------------------- - - ---- --- ---------- -- -- - ---- 1 month .005 4 months .020 7 months .035 10 months .050 2 months .010 5 months .025 8 months .040 11 months .055 3 months .015 6 months .030 9 months .045 12 months .060 1 days ,00017 11 days .00186 21 days .00352 2 days .00034 12 days .00203 22 days ,00369 3 days ,00051 13 days .00220 23 days .00386 4 days .00068 14 days ,00237 24 days .00403 5 days .00085 15 days ,00250 25 days .00420 6 days .00101 16 days .00267 26 days .00437 7 days ,00118 17 days .00284 27 days .00454 8 days .00135 18 days .00301 28 days .00471 9 days .00152 19 days ,00318 29 days .00488 10 days .00169 20 days ,00335 30 days ,00500 -- - -- ------ --.-------- --- - ----- --- -- - ----- - -- --_._---- -- - --------- ------ Any party in interest. including the Commonwealth and the personal representativc, not satisfied with the assessment may object thereto within sixty (60) days after receipt of this Notice as provided by Section 1001 of thalnheritanca and Estate Tax Act of 1961 (72 P.S. 9 2485.1001). Make check or money order payable to: "Register of Wills, Agent" Mail to the address listed below: . lOl u ..: rilr<l P'. H lOl...:l 0 ~ ~~ ~J f%<'" ~U ril O~~ gj ... ;;;"'rilH ~~~. p... en . 0 H rill'5U Pl~.i:< ~p~~ Z lOl ::i!al...:l8 o ... ~o..: :>::o~..... o:lZ'" ~U;::J('l"') HtIl 8 8No:l~f%<Eil f%< ~_ c;j ~ s'" olil'" f%<:;a~ ~ril~;:j~~!ri~ p~ '" ....H P'. o ~Otf.l<H U OZril...1f%<f%< ~) o:l <';'j:7, - "'~ S;::o I71n ;:1;:).; '"" ~o ~\ ! ",::0 ~.,.l .) ..~ -to ('" ~';.; (.1'""1 ;':'T. ',19 :"::1 ~ -rl ...~ ,'.-j ~ :q '" " ~ 2 ;; ";:: ,; '1 C :;) " B " .r.: ... " 2 ~ ~ ~ :;..: 0 ';S " :e ..... " " OJ >- " .'" u ... CIO OJ U U 0 U ~ ..... a- ~ u .g. '" u on ~ " ... u :: CIO H OJ 0. 0 ";; " " <U l'" a- .r.: ~ -0 ... z ..... . p, QJ .... :E CO, ..... .' -g ,., ~ " " .. ::l <( ... (J ;:l .r.: " Cl > .H ~ " .. .. .,. a- 0 " 0 .j-.l t- on lJl c.J .I LU ~ 0 OJ >.\.i '-" ..... . OJ U 'r:; ~ ril ... ... " OJ QJ ~ V1to1 .... . ~ u ~ QJ " :> " f3 . ZI:l ~ '';:: .S f3 QJ " ~ z": en 0 ~ ,Sl d :=I '" " 0 0 .S .. . f%< ci 0 ;,;: .. " :>1 ! a: ..~ g) .. " ~-, .. , 0 " ... t\ I- JJE .. " " " ,,' " .... ~ Z '"' '" .. :- " OJ 0 ~ ~:I! ," " ;.. 'iilJ 0 ... t\ H 'C ~ .~ OJ ol C<: ...1 " c:: on .. ::; u.> ~ .r.: " ";,j " ... ,8 OJ w "" H " ~ II: lOl f%< 'I) ., '-'.l " ~ :::i '2. ~ (oj '.-,1 ~ 0: C E.. '" 0; ... a: f%< f%< ~ '" ... 0 u o- r.! ~ 00 0 '" ... " Z " ~,: ~, c: .~ ril ~ ~ 0 '8 OJ .- ,.t:l !;l ,: .. ;.. u ,. ,- .... " 6 OJ ~ 0 ... lOl lOl u ;3 " u ... " '" 0 ,.. 0 ~ 'J ,., ., u ,.. ,~ OJ :j ~. " ..~ ~ '. .. " .... .. ,^ OJ ~ 'r. '-:1 .-,~ .r.: " :':~ .,- .,., 3 OJ .. .r.: .fd i'V'Otl1~' .~ ,Iro Bl.,n ^8 t!M9~4 uonnqlJ~ II jCJ GIn -pS4:)S pesodo.ld 4W^ 80Ue'pJO:l:ie UI peaJ;)9p uOI~nqIJ~sIF pUR )i1~J05qe ,POW'IMleo ~unooo... 19bI' $](' TJQ : ., ~ CHARITABLE EXEMPTIONS Section 302 of the Inheritance ond Estate Tax Act of 1961 and the Act of May 28, 1956, P.L. 1757, as amended by 1959 P,L. 821 provide for exemptions from inherJtance tax on transfers of property to or for the use of qualified charities. rv' ~. .,.1 ( ~~i ':~:l r..:~( ~ .. , ldl:.! , Of- W ;F{b e:::u, ocz; ~ ..ctl (.)l..L.1 .'1..-::: llE'" EJ::I >'=' ..JU U (1) Anyone seeking a charitable exemption from inheritonce tax sholl file an opplicotion, in triplicote, with the Register of Wills for the county in which the decedent resided or the county where letters were issued,on 0 nonresident estate. (In nonresident cases where no letters hove been issued the opplicotion sholl be filed with the Bureou of Examination, Reports Reconciliotion Division, 6th Floor, Strawberry Squore, Harrisburg, Pennsylvonio 17105.) (2) More thon one charitoble bequest moy be listed on the application subject to the following restrictions and limitations: (0) All of the organizations listed on on application for choritoble exemption must be qualified for opproval by the lacol Register of Wills. Such orgonizations must oppeor in the "Cumulative List, Publicotion No. 78," printed by the Superintendent of Documents, Washington, D.C. or must quolify as 0 local established church or cemetary association of 0 church. (b) Applicotions for charitoble exemptions on bequests to organizations which do not qual ify for approvol by the local Register of Wills sholl be fi led on on individual applicatioo bosis, listing only one choritoble orgonizotion on each form. (c) When on application is prepared to cover more thon one choritoble orgonizotion, the nome ond oddress of each of the charitoble organizotions and the omounts or appraised volue of the property for which the exemptions are c10imed sholl be listed on the reverse side of the application form. (3) No opplicotion for 0 choritable exemption shall be processed until alter the Commonwealth has approised the value of the property in the estate and on officiol notice of approisement (Form REV-518 or REV-523) for resident decedents, or the letter of notice of opproisement ond assessment of tax for non-resident decedents, has been duly filed by the Commanweolth's appraiser with the Register of Wills or the Deportment of Revenue, as the case may be, and a copy sent to the taxpayer os required by low. ThIs form must be completed In triplicate and 011 three copies delivered to the Register of Wills for the County in whIch the decedent resided, or In whIch letters were Issued for 0 non.resldent decedont's estQte~ If the decedent was a non.resldent of Pennsylvania and letters were not Issued by a Pennsylvania Register of Wills, dollvct ollthtec copies 10: PA. Department of Revenue, Buteau of Examination, Nonresident Inheritance Tax Unit, 6th Fl., Strawberry Square, Ha~~isbu~9, PA 17127. CHARITABLE EXEMPTIONS Section 302 of the Inheritonce and Estote Tax Act of 1961 and the Act of May 2B, 1956, P.L. 1757, os omended by 1959 P.L. B21 provide for exemptions from inher.itance tax on transfers of property to or for the use of queliFied charities. (1) Anyone seeking 0 choritable exemption from inheritonce tax shalllile on application, in triplicote, with the Register of Wills for the county in which the decedent resided or the county where letlers were issued,on a nonresident estate. (In nonresident coses where no letters hove been issued the application shall be Filed with the Bureau of Examination, Reports Reconciliation Division, 6th Floor, Strawberry Squore, Horrisburg, Pennsylvania 17105.) (2) More than one charitoble bequest moy be listed on the opplicatian sobject to the following restrictions and limitotians: (0) All of the organizations listed on on application for charitable exemption must be qualified for approvol by the local Register of Wills. Such organizations must oppear in the "Cumulative List, Publicotion No. 7B," printed by the Superintendent of Documents, Washington, D.C. or must quolify os 0 local estoblished chorch or cemetory ossociation of 0 church. <:") .- O. i, ,.: ,~'J I., -,. .. " ~ I~>'; C~ ~ lJ.J\": o. ;~~F;: Oi w "~J 0;;</: v- 'm Ol~~ ......;.. UI...J ~~s ~tY- ~ ju ~ u (b) Applicotions for choritoble exemptions on bequests to organizations which do not qualify for opprovol by the local Register of Wills sholl be filed on on individual application basis, listing only one choritoble organization on each form. (c) When on opplicotion is prepared to cover more than one charitable organization, the nome and address of eoch of the choritoble orgonizotions ond the amounts or appraised volue of the property for which the exemptions are claimed sholl be listed on the reverse side of the applicotion form. (3) No opplicotion for 0 choritoble exemption sholl be processed until after the Commonwealth has appraised the voloe of the property in the estate and an official notice of appraisement (Form REV-SIB or REV-523) for resident decedents, or the letter of notice of appraisement and assessment of tax for non-resident decedents, has been duly filed by the Commonwealth's appraiser with the Register of Wills or the Deportment of Revenue, os the cose may be, and 0 copy sent to the toxpoyer os required by low. This form must be completed In triplicate and all throe copies delivered to the Register of Wills fot the County in which the decedent resided, or In whIch leftefl wore luued tor 0 non_ruld:!nt decedent', estate. If the decedent was 0 non.resident of Pennsylvania and letten wore not Issued by 0 Pennsylvania Reglstor of Vlills, deliver all threo coplcs to: PA. DepoTtment of ReVemll!, Bureau of EJ(omlnotlon, Nonresidont Inheritance To. Unit, 6th Fl., Strawberry Square, Harrisburg, PA 17127.