“Benevolent organization” defined
As used in ORS 624.106 (Issuance of single-event temporary restaurant license to benevolent organization) and 624.111 (Inspection of event facilities and operation under license of benevolent organization), “benevolent organization” means any person organized and existing for charitable, benevolent, eleemosynary, humane, patriotic, religious, philanthropic, recreational, social, educational, civic, fraternal or other nonprofit purposes. The fact that contributions to an organization do not qualify for a charitable deduction for tax purposes or that the organization is not otherwise exempt from payment of federal income taxes pursuant to the Internal Revenue Code of 1954, as amended, constitutes prima facie evidence that the organization is not a bona fide benevolent organization. For purposes of this section, each subordinate lodge, chapter, council, grange, church, parish or other subdivision of an organization constitutes a separate organization. [Formerly 624.015]
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