307.134
Definition of fraternal organization.
(1) For the purposes of ORS 307.136, “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, “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
Lane County Labor Temple v. State Tax Commission (1964)
ortc · cites it 17×
“130 and as a fraternal organization under Oregon Laws 1961, ch *514 543, now codified as ORS 307.134 and 307.136. When plaintiff filed its original claim for exemption for the tax year 1961-2, ORS 307.”
Plywood & Veneer Workers Local 2554 v. State Tax Commission (1967)
ortc · cites it 5×
“However, the court then proceeded to find that the *523 plaintiff was exempt as a fraternal organization because it met all of the qualifications listed in ORS 307.134, including being established “under the lodge system with ritualistic form of work” (ORS 307.”
Dept. of Rev. v. Oregon City BPOE 1189 (2014)
ortc · cites it 5×
“The context includes ORS 307.134 that defines a fraternal organization as one that is “not solely a social club but is established under the lodge system” with certain fea- tures and engages in or supports “benevolent or charitable activity.”
Skyline Assembly of God v. Department of Revenue (1976)
or
“It is interesting to note that each of these statutes provides that the property owner is entitled to an exemption only "upon compliance with ORS 307.162” which requires the claimant to file for an exemption.”
Falkenstein v. Department of Revenue, State of Oregon (1973)
ord · cites it 2×
“Moreover, ORS 307.134(1) (c) requires the State, before granting an exemption, to find that the fraternal organization engages in benevolent and charitable activities “with the purpose of doing good to others rather than for the convenience of its members.”
Perkins v. Department of Revenue (2001)
ortc
“” Although ORS 307.134(1) defines a “fraternal organization” in general terms, subsection (2) identifies the Benevolent and Protective Order of Elks by name as one of the fraternal organizations intended by the legislature to be included.”
Oregon Stamp Society v. State Tax Commission (1963)
ortc
“130; but when, as in Kappa Gamma Rho v. Marion County, supra, the court failed to find consideration, call it what one will, the exemption must be *202 founded upon a further expression of legislative grace.”
Filipino-American Ass'n v. Department of Revenue (1974)
ortc · cites it 10×
“Plaintiff seeks to reverse the order and the sole question before the court is whether plaintiff qualifies as a “fraternal organization” within the provisions of ORS 307.134 and 307.136, and is therefore eligible for property tax exemption in 1972-1973.”
— Or. Rev. Stat. § 307.134(1) — 4 cases
Lane County Labor Temple v. State Tax Commission (1964)
ortc
“130 and as a fraternal organization under Oregon Laws 1961, ch *514 543, now codified as ORS 307.134 and 307.136. When plaintiff filed its original claim for exemption for the tax year 1961-2, ORS 307.”
Perkins v. Department of Revenue (2001)
ortc
“” Although ORS 307.134(1) defines a “fraternal organization” in general terms, subsection (2) identifies the Benevolent and Protective Order of Elks by name as one of the fraternal organizations intended by the legislature to be included.”
Falkenstein v. Department of Revenue, State of Oregon (1973)
ord
“Moreover, ORS 307.134(1) (c) requires the State, before granting an exemption, to find that the fraternal organization engages in benevolent and charitable activities “with the purpose of doing good to others rather than for the convenience of its members.”
Plywood & Veneer Workers Local 2554 v. State Tax Commission (1967)
ortc
“However, the court then proceeded to find that the *523 plaintiff was exempt as a fraternal organization because it met all of the qualifications listed in ORS 307.134, including being established “under the lodge system with ritualistic form of work” (ORS 307.”
— Or. Rev. Stat. § 307.134(1)(a) — 1 case
— Or. Rev. Stat. § 307.134(1)(b) — 2 cases
Dept. of Rev. v. Oregon City BPOE 1189 (2014)
ortc
“The context includes ORS 307.134 that defines a fraternal organization as one that is “not solely a social club but is established under the lodge system” with certain fea- tures and engages in or supports “benevolent or charitable activity.”
— Or. Rev. Stat. § 307.134(1)(c) — 1 case
— Or. Rev. Stat. § 307.134(2) — 3 cases
Falkenstein v. Department of Revenue, State of Oregon (1973)
ord
“Moreover, ORS 307.134(1) (c) requires the State, before granting an exemption, to find that the fraternal organization engages in benevolent and charitable activities “with the purpose of doing good to others rather than for the convenience of its members.”
Lane County Labor Temple v. State Tax Commission (1964)
ortc
“130 and as a fraternal organization under Oregon Laws 1961, ch *514 543, now codified as ORS 307.134 and 307.136. When plaintiff filed its original claim for exemption for the tax year 1961-2, ORS 307.”
— Or. Rev. Stat. § 307.134(f) — 1 case
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