SECTION 1. Section 5 of chapter 59 of the General Laws, as appearing in the 2014 Official Edition, is hereby amended by striking paragraph 1 of clause 3 and inserting in place thereof:-
“Third, Personal property of a charitable organization, which term, as used in this clause, shall be defined as in section 501(c) of the Code; and real estate owned by or held in trust for a charitable organization and occupied by it or its officers for the purposes for which it is organized or by another charitable organization or organizations or its or their officers for the purposes of such other charitable organization or organizations; and real estate purchased by a charitable organization with the purpose of removal thereto, until such removal, but not for more than two years after such purchase; provided, however, that:”
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