16 Pa.C.S. § 15399
(a) Appropriations.— The county commissioners may appropriate county money for grants to assist municipal corporations and authorities within the county, as well as nonprofit organizations, in the purchase, acquisition, improvement, equipping or landscaping of the following:
(b) Definitions.— As used in this section, the term "nonprofit organization" shall mean an entity which is tax exempt under section 501(a) of the Internal Revenue Code of 1986 (Public Law 99-514, 26 U.S.C. § 501(a)), as amended, or any successor provisions, not operated for profit and organized to: