2017 ORS 307.134¹
Definition of fraternal organization

(1) For the purposes of ORS 307.136 (Property of fraternal organizations), “fraternal organization” means a corporation:

(a) Organized as a corporation not for profit under the laws of any state or national government;

(b) That is not solely a social club but is established under the lodge system with a ritualistic form of work and a representative form of government;

(c) That regularly engages in or provides financial support for some form of benevolent or charitable activity with the purpose of doing good to others rather than for the convenience of its members;

(d) In which no part of the corporation’s income is distributable to its members, directors or officers;

(e) In which no member, officer, agent or employee is paid, or directly or indirectly receives, in the form of salary or other compensation, an amount beyond that which is just and reasonable compensation commonly paid for such services rendered and which has been fixed and approved by the members, directors or other governing body of the corporation; and

(f) That is not a college fraternity or sorority.

(2) For the purposes of ORS 307.136 (Property of fraternal organizations), “fraternal organization” includes, but is not limited to, the grand and subordinate lodges of the Masons, the grand and subordinate lodges of the Knights of Pythias, the Knights of Columbus, the Benevolent and Protective Order of Elks, the Fraternal Order of Eagles, the Loyal Order of Moose, the Independent Order of Odd Fellows, the Oregon State Grange, the American Legion, the Veterans of Foreign Wars, the International Association of Lions Clubs, the Soroptimist International, the Rotary International and the Kiwanis International. [1961 c.543 §§3,4; 2005 c.389 §1]

Notes of Decisions

Allowing tax exempt status for fraternal organiza­tions which practice racial discrimina­tion is a viola­tion of the Fourteenth Amend­ment Equal Protec­tion Clause. Falken-stein v. Dept. of Rev., 350 F Supp 887 (1972)

Notes of Decisions

Assessor Must Notify Owner of Property Which Would Otherwise Be Exempt Under These Sec­tions of Intent to Assess Taxes Against Such Property Only When

(1) prop­erty was treated as exempt in immediately preceding year and, (2) assessor contemplates assess­ment of prop­erty in current year because of change of ownership or use for which no applica­tion for exemp­tion has been made. Worrell v. Dept. of Rev., 7 OTR 128 (1977)

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427; applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.