Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0130 - Literary Institution Defined
Universal Citation: OR Admin Rules 150-307-0130
Current through Register Vol. 63, No. 9, September 1, 2024
(1) A literary institution is an organization that is devoted to propagation and spread, or live performance of literature, study or use of books and body of writings in prose or verse, and scripts of plays both contemporary and classic.
(2) A literary institution must operate in a manner in which a significant portion of its activities are charitable. Property tax exemption must be denied when charitable activities are not present. OAR 150-307.130-(A) is the appropriate guideline for determining whether an organization is charitable.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.130
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