Pennsylvania Inheritance Tax, Non-Taxable Property
The following types of property are generally excluded from the Pennsylvania inheritance tax:

Real property owned by a Pennsylvania resident, but located outside of the state. Intangible personal property located within Pennsylvania that is owned by a non-resident decedent, such as an account with a Pennsylvania bank.

Property transfers to qualified charitable organizations, the United States, and the state of Pennsylvania are not taxable.  Benefits from life insurance on the decedent's life are also not taxable, even when paid to the decedent's estate.

See: Pennsylvania Inheritance Tax, Taxable Property; Pennsylvania Inheritance Tax, Generally; Pennsylvania Inheritance Tax Rates; Federal Estate Tax, Generally