Or. Rev. Stat. § 307.134

Definition of fraternal organization

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      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
Cited in 14 cases, 1963–2014 · leading case: Lane County Labor Temple v. State Tax Commission
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.”
Burke v. Oxford House of Oregon Chapter V (2004) orctapp · cites it 2× “" ORS 307.134 (defining "fraternal organization" for the purpose of exemption from property taxes).”
Friendsview Manor v. State Tax Commission (1967) or · cites it 2× “[2] ORS 307.134(f) expressly stated that fraternities are not entitled to exemption as a fraternal organization.”
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.”
Northwest Danish Foundation v. Multnomah County Assessor (2001) ortc · cites it 12× “ORS 307.134 defines fraternal organization.”
Disabled American Veterans v. Department of Revenue (1982) ortc “Plaintiff is a tax-exempt fraternal organization as defined in ORS 307.134. The statutory guidelines for exemption are found in ORS 307.”
— 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
Northwest Danish Foundation v. Multnomah County Assessor (2001) ortc “ORS 307.134 defines fraternal organization.”
— 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.”
Northwest Danish Foundation v. Multnomah County Assessor (2001) ortc “ORS 307.134 defines fraternal organization.”
— Or. Rev. Stat. § 307.134(1)(c) — 1 case
Northwest Danish Foundation v. Multnomah County Assessor (2001) ortc “ORS 307.134 defines fraternal organization.”
— 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.”
Northwest Danish Foundation v. Multnomah County Assessor (2001) ortc “ORS 307.134 defines fraternal organization.”
— Or. Rev. Stat. § 307.134(f) — 1 case
Friendsview Manor v. State Tax Commission (1967) or “[2] ORS 307.134(f) expressly stated that fraternities are not entitled to exemption as a fraternal organization.”
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