INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS

12 Months Ended

Dec. 31, 2015

Real Estate Partnership Investment Subsidiaries, Net Income (Loss) before Tax [Abstract]

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS

INVESTMENTS IN LOW-INCOME HOUSING PARTNERSHIPS

ACNB Corporation is a limited partner in three partnerships, whose purpose is to develop, manage and operate residential low-income properties. At December 31, 2015 and 2014, the carrying value of these investments was approximately $3,345,000 and $3,793,000, respectively.