317.080 Exempt
corporations. The
following corporations are exempt from the taxes imposed by this chapter:
(1) Organizations
described in subsection (c) and subsection (j) of section 501 of the Internal
Revenue Code unless the exemption is denied under subsection (h), (i) or (m) of
section 501 or under section 502, 503 or 505 of the Internal Revenue Code.
(2) Organizations
described in section 501(d) of the Internal Revenue Code, unless the exemption
is denied under section 502 or 503 of the Internal Revenue Code.
(3) Organizations
described in section 501(e) of the Internal Revenue Code.
(4) Organizations
described in section 501(f) of the Internal Revenue Code.
(5) Charitable
risk pools described in section 501(n) of the Internal Revenue Code.
(6) Organizations
described in section 521 of the Internal Revenue Code.
(7) Qualified
state tuition programs described in section 529 of the Internal Revenue Code.
(8) Foreign or
alien insurance companies, but only with respect to the underwriting profit
derived from writing wet marine and transportation insurance subject to tax
under ORS 731.824 and 731.828.
(9) Corporations,
organized and operated primarily for the purpose of furnishing permanent
residential, recreational and social facilities primarily for elderly persons,
which:
(a) Are
corporations not for profit, authorized to transact business in this state
pursuant to ORS chapter 65 or any statute repealed by chapter 580, Oregon Laws
1959;
(b) Receive not
less than 95 percent of their operating gross income (excluding any investment
income) solely from payments for living, medical, recreational, and social
services and facilities, paid by or on behalf of the elderly persons using the
facilities of such corporation;
(c) Permit no
part of their net earnings to inure to the benefit of any private stockholder
or individual; and
(d) Provide in
their articles or other governing instrument that, upon dissolution, the assets
remaining after satisfying all lawful debts and liabilities shall be
distributed to one or more corporations exempt from taxation under this chapter
as corporations organized and operated exclusively for religious, charitable,
scientific, literary or educational purposes.
(10) People’s
utility districts established under ORS chapter 261. [Amended by 1953 c.207 §1;
1953 c.653 §3; 1955 c.592 §5; last sentence of 1959 Replacement Part derived
from 1955 c.592 §6; 1957 c.553 §1; 1959 c.215 §1; 1961 c.473 §1; subsection
(17) enacted as 1961 c.473 §2; 1963 c.286 §1; 1967 c.359 §689; 1969 c.600 §11;
1971 c.637 §1; 1985 c.802 §28a; 1987 c.293 §36; 1987 c.838 §20; 1989 c.626 §9;
1995 c.786 §13; 1997 c.839 §29]
317.083 [1981 c.778 §36; renumbered
317.386]
317.084 [1987 c.911 §8e; repealed by 2005
c.80 §7]
317.085 [Repealed by 1957 c.607 §10]
317.087 [1981 c.720 §18; renumbered
317.133]
Notes of Decisions
Santiam Fish & Game Ass'n v. State Tax Comm'n, 368 P.2d 401 (Or. 1962).
· cites it 23× “appeal by the Oregon State Tax Commission, hereinafter referred to as the Commission, from a decree of 'the circuit court of Linn county, holding petitioner Santiam Pish & Game Association, hereinafter called the Association, exempt from corporation excise taxes under ORS…”
Friendsview Manor v. State Tax Comm'n, 427 P.2d 417 (Or. 1967).
· cites it 6× “A rule of thumb capable of serving the purposes of ORS 317.080 (6) in cases of this kind would very likely envision that in order for the activities of a taxpayer to entitle him to exemption as `social welfare' work they must be calculated to benefit some other group than the…”
Oregon Physicians' Serv. v. State Tax Comm'n, 349 P.2d 831 (Or. 1960).
· cites it 5× “- However, the Oregon statute concludes with a clause which is not in the federal act: “* * * and no part of the net earnings of *494 which inures to the benefit of any private stockholder or individual.”
Am. Fed'n of Teachers-Oregon v. Oregon Taxpayers United Pac, 145 P.3d 1111 (Or. Ct. App. 2006).
· cites it 2× “035, is limited to gain or advantage "in the form of money, property, commercial interests or economic gain, but does not include a political campaign contribution reported in accordance with ORS chapter 260.”
Pac. Supply Coop. v. State Tax Comm'n, 356 P.2d 939 (Or. 1960).
· cites it 3× “The Oregon State Tax Commission appeals from a decree of the circuit court which held Pacific Supply Cooperative exempt from corporation excise taxes under ORS 317.080 (9). Pacific sued for a refund of taxes paid for the years ending June 30, 1954, 1955, 1956, and 1957.”
Found. of Human Understanding v. Dep't of Revenue, 722 P.2d 1 (Or. 1986).
“The Foundation has been granted exempt status from state income taxes in California and from corporate excise taxes in Oregon pursuant to ORS 317.080. The Foundation also has been granted exempt status from federal income tax as a charitable corporation under IRC § 501(c)(3).”
Con-Way Inc. & Affiliates v. Dep't of Revenue, 302 P.3d 804 (Or. 2013).
“665, and every mercantile, manufacturing and business corporation and every financial institution doing business within this state, except as provided in ORS 317.080 and 317.090, shall annually pay to this state, for the privilege of carrying on or doing business by it within…”
Gen. Elec. Credit Corp. v. State Tax Comm'n, 373 P.2d 974 (Or. 1962).
· cites it 2× “730, and every mercantile, manufacturing and business corporation doing or authorized to do business within this state, except as provided in ORS 317.080 to 317.090, shall annually pay to this state, for the privilege of carrying on or doing business by it within this state, an…”
Morgan v. Stimson Lumber Co., 607 P.2d 150 (Or. 1980).
“The exemption given by ORS 317.080(4) cannot be eliminated in effect by an administrative regulation.”
Oregon Country Fair v. Dep't of Revenue, 10 Or. Tax 200 (Or. T.C. 1986).
“Plaintiff is a nonprofit Oregon corporation exempt from federal income tax under IRC § 501(c)(3) and from Oregon corporate excise taxes under ORS 317.080. While plaintiffs articles of incorporation recite that it is organized exclusively for charitable, educational or other…”
— Or. Rev. Stat. § 317.080(1) — 1 case
— Or. Rev. Stat. § 317.080(2) — 1 case
— Or. Rev. Stat. § 317.080(4) — 3 cases
Morgan v. Stimson Lumber Co., 607 P.2d 150 (Or. 1980).
“The exemption given by ORS 317.080(4) cannot be eliminated in effect by an administrative regulation.”
— Or. Rev. Stat. § 317.080(6) — 4 cases
Friendsview Manor v. State Tax Comm'n, 427 P.2d 417 (Or. 1967).
“A rule of thumb capable of serving the purposes of ORS 317.080 (6) in cases of this kind would very likely envision that in order for the activities of a taxpayer to entitle him to exemption as `social welfare' work they must be calculated to benefit some other group than the…”
Santiam Fish & Game Ass'n v. State Tax Comm'n, 368 P.2d 401 (Or. 1962).
“appeal by the Oregon State Tax Commission, hereinafter referred to as the Commission, from a decree of 'the circuit court of Linn county, holding petitioner Santiam Pish & Game Association, hereinafter called the Association, exempt from corporation excise taxes under ORS…”
— Or. Rev. Stat. § 317.080(7) — 1 case
Santiam Fish & Game Ass'n v. State Tax Comm'n, 368 P.2d 401 (Or. 1962).
“appeal by the Oregon State Tax Commission, hereinafter referred to as the Commission, from a decree of 'the circuit court of Linn county, holding petitioner Santiam Pish & Game Association, hereinafter called the Association, exempt from corporation excise taxes under ORS…”
— Or. Rev. Stat. § 317.080(8) — 1 case
— Or. Rev. Stat. § 317.080(9) — 2 cases
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.