Exemption from taxation
The property and income of a corporation organized under the provisions of ORS 554.005 (Filing requirements) to 554.340 (Judicial determination of legality of proceedings), but not for profit, the articles of incorporation of which recite the things mentioned in ORS 554.050 (Nonprofit corporations), or a corporation organized under ORS 554.380 (Articles of incorporation for corporation formed from dissolved district), shall be exempt from taxation. The property and income of corporations which were incorporated under chapter 172, Oregon Laws 1911, and which amend their articles to state that the corporation shall not operate for profit and also to state the matters provided in ORS 554.050 (Nonprofit corporations), shall also be exempt from taxation. [Amended by 1993 c.502 §5]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.