(a)Order of succession.--The share of the estate, if any, to which the surviving spouse is not entitled, and the entire estate if there is no surviving spouse, shall pass in the following order:
(1)Issue.--To the issue of the decedent.
(2)Parents.--If no issue survives the decedent, then to the parents or parent of the decedent.
(3)Brothers, sisters, or their issue.--If no parent survives the decedent, then to the issue of each of the decedent's parents.
(4)Grandparents.--If no issue of either of the decedent's parents but at least one grandparent survives the decedent, then half to the paternal grandparents or grandparent, or if both are dead, to the children of each of them and the children of the deceased children of each of them, and half to the maternal grandparents or grandp
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(a) Order of succession.--The share of the estate, if any, to which the surviving spouse is not entitled, and the entire estate if there is no surviving spouse, shall pass in the following order:
(1) Issue.--To the issue of the decedent.
(2) Parents.--If no issue survives the decedent, then to the parents or parent of the decedent.
(3) Brothers, sisters, or their issue.--If no parent survives the decedent, then to the issue of each of the decedent's parents.
(4) Grandparents.--If no issue of either of the decedent's parents but at least one grandparent survives the decedent, then half to the paternal grandparents or grandparent, or if both are dead, to the children of each of them and the children of the deceased children of each of them, and half to the maternal grandparents or grandparent, or if both are dead to the children of each of them and the children of the deceased children of each of them. If both of the paternal grandparents or both of the maternal grandparents are dead leaving no child or grandchild to survive the decedent, the half which would have passed to them or to their children and grandchildren shall be added to the half passing to the grandparents or grandparent or to their children and grandchildren on the other side.
(5) Uncles, aunts and their children, and grandchildren.--If no grandparent survives the decedent, then to the uncles and aunts and the children and grandchildren of deceased uncles and aunts of the decedent as provided in section 2104(1) (relating to rules of succession).
(6) Endowed community fund.--In default of all persons hereinbefore described, then to an endowed community fund in the following order:
(i) An endowed community fund that is located in the decedent's municipality.
(ii) An endowed community fund that is located in the decedent's school district.
(iii) An endowed community fund that is located in the decedent's county.
(iv) If no endowed community fund exists in the municipality, county or school district, then to the Commonwealth.
(b) Definitions.--As used in this section, the following words and phrases shall have the meanings given to them in this subsection unless the context clearly indicates otherwise:
"Community foundation."An organization that meets all of the following requirements:
(1) Has been in existence for at least 10 years.
(2) Supports a broad range of charitable activities.
(3) Qualifies for exemption from Federal income taxation under 26 U.S.C. § 501(c)(3) (relating to exemption from tax on corporations, certain trusts, etc.).
(4) Maintains an ongoing program to attract new endowment money by seeking gifts and bequests from a wide range of potential donors.
(5) Is publicly supported, as described in 26 CFR 1.170A-9(f) (relating to definition of section 170(b)(1)(A) organization).
(6) Meets the requirements for treatment as a single entity under 26 CFR 1.170A-9(f)(11).
(7) Has an independent governing body that represents the interests of the general public and is not appointed by a single outside entity.
(8) Is subject to an annual independent financial audit.
"Endowed community fund."A fund held by a community foundation that provides grants and benefits to charitable causes and is intended to exist in perpetuity.