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Oregon Revised Statutes

Or. Rev. Stat. § 316.277 (2026)

Associations taxable as corporations exempt from chapter

✓ current as of May 2026
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      316.277 Associations taxable as corporations exempt from chapter. (1) An association, trust or other unincorporated organization that is taxable as a corporation for federal income tax purposes is not subject to tax under this chapter, but is taxable as a corporation under ORS chapter 317 or 318, or both, as provided therein.

      (2) An association, trust or other unincorporated organization that is not taxable as a corporation for federal income tax purposes but by reason of its purposes or activities is exempt from federal income tax except with respect to its unrelated business taxable income, is taxable under this chapter on such federally taxable income. [1969 c.493 §41; 1973 c.402 §21]

Notes of Decisions
Cited in 2 cases, 2006–2013 · leading case: Beeler v. Dep't of Revenue, 18 Or. Tax 456 (Or. T.C. 2006).
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Beeler v. Dep't of Revenue, 18 Or. Tax 456 (Or. T.C. 2006). “182 and ORS 316.277 that the department be able to avoid, and in some cases punish, employee exemption designations where there is a lack of adequate foundation for a claim of complete exemption or a high number of exemptions.”
Glasgow v. Dep't of Revenue (Or. T.C. 2013). “182 and ORS 316.277 that the department be able to avoid, and in some cases punish, employee exemption designations where there is a lack of adequate foundation for a claim of complete exemption or a high number of exemptions.”
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