Oregon Revised Statutes

Or. Rev. Stat. § 128.620 (2026)

Definitions for ORS 128.610 to 128.769

✓ current as of May 2026
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      128.620 Definitions for ORS 128.610 to 128.769. As used in ORS 128.610 to 128.769:

      (1) “Charitable corporation” means any nonprofit corporation organized under the laws of this state for charitable or eleemosynary purposes and any similar foreign corporation doing business or holding property in this state for such purposes. The mere making of grants or donations to institutions or beneficiaries within the State of Oregon, or the investigation of applicants for such grants or donations, does not constitute doing business in this state. However, the solicitation of funds for charitable purposes in this state shall constitute doing business therein.

      (2) “Charitable fiduciary” means an officer, director, trustee or other fiduciary of a charitable organization, or a person in possession of funds for one or more charitable purposes.

      (3) “Charitable organization” includes charitable corporations, trustees and other charitable organizations not specifically exempted from the application of ORS 128.610 to 128.769.

      (4) “Charitable purpose” means any purpose to promote the well-being of the public at large, or for the benefit of an indefinite number of persons, including but not limited to educational, literary, or scientific purposes, or for the prevention of cruelty to children or animals, or for the benefit of religion, rehabilitation services, public recreation, civic improvement, or services which lessen the burdens of government.

      (5) “Religious corporation or organization” means any organized church or group organized for the purpose of divine worship, religious teaching, or other directly ancillary purposes.

      (6) “Trustee” means:

      (a) Any individual, group of individuals, corporation or other legal entity holding property in trust pursuant to any charitable trust;

      (b) Any corporation that has accepted property to be used for a particular charitable corporate purpose as distinguished from the general purposes of the corporation; and

      (c) A corporation formed for the administration of a charitable trust, pursuant to the directions of the settlor or at the instance of the trustee.

      (7) “Willfully” means committing an act when it is known or should be known by the actor that the act is a violation of law. [1963 c.583 §§3,4; 1971 c.589 §2; 1981 c.593 §2; 1985 c.730 §5; 1989 c.334 §1; 2007 c.571 §2; 2014 c.8 §1]

Notes of Decisions
Cited in 2 cases, 2005–2006 · leading case: Am. Fed'n of Teachers-Oregon v. Oregon Taxpayers United Pac, 145 P.3d 1111 (Or. Ct. App. 2006).
Am. Fed'n of Teachers-Oregon v. Oregon Taxpayers United Pac, 145 P.3d 1111 (Or. Ct. App. 2006). · cites it 2× “As a "charitable corporation," ORS 128.620, OTU-EF was required to comply with the reporting requirements of ORS 128.”
Tort Comm. v. Roman Catholic Archbishop of Portland in Oregon, 335 B.R. 842 (Bankr. D. Or. 2005). “” ORS 128.620(4). 26 Those statutes do not provide support for concluding that parishes are sufficiently separate from debtor to be the beneficiaries of trusts.”
— Or. Rev. Stat. § 128.620(4) — 1 case
Tort Comm. v. Roman Catholic Archbishop of Portland in Oregon, 335 B.R. 842 (Bankr. D. Or. 2005). “” ORS 128.620(4). 26 Those statutes do not provide support for concluding that parishes are sufficiently separate from debtor to be the beneficiaries of trusts.”
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