Any educational station may apply to the Bureau of Accounts Settlement (Attention: Exemption Unit) for approval as a nonprofit educational institution. Stations approved as nonprofit educational institutions are entitled to the exemptions for such organizations as provided in § 32.21 (relating to charitable, volunteer firemen's and religious organizations and nonprofit educational institutions).
61 Pa. Code § 42.5
This section cited in 61 Pa. Code § 42.1 (relating to definitions); and 61 Pa. Code § 42.4 (relating to procedure for claiming the exemption).