Oregon Revised Statutes
Or. Rev. Stat. § 748.414 (2026)
Funds exempt from certain taxes
✓ current as of May 2026
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748.414 Funds exempt from certain taxes. Every society organized or licensed under this chapter is hereby declared to be a charitable and benevolent institution, and all of its funds shall be exempt from all and every state, county, district, municipal and school tax, other than taxes on real estate and office equipment. [1987 c.490 §24]
748.415 [Formerly 740.840; repealed by 1987 c.490 §58]
748.420 [Formerly 740.850; repealed by 1987 c.490 §58]
748.425 [Formerly 740.860; repealed by 1987 c.490 §58]
748.430 [1967 c.359 §642; repealed by 1987 c.490 §58]
ENFORCEMENT
Notes of Decisions
Cited in 33
cases, 1991–2018 · leading case: Sw or. Pub. Def. Servs. v. Dept. of Rev., 817 P.2d 1292 (Or. 1991).
Sw or. Pub. Def. Servs. v. Dept. of Rev., 817 P.2d 1292 (Or. 1991). “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: "(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is actually and…”
Hazelden Found. v. Yamhill Cnty. Assessor, 21 Or. Tax 245 (Or. T.C. 2013). “130(2) reads, in pertinent part: “[T]he following property owned or being purchased by * * * incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal property, or…”
YU Contemporary, Inc. I v. Dept. of Rev., 22 Or. Tax 349 (Or. T.C. 2017). “162, the following property owned or being purchased by art museums, volun- teer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal…”
Rogue Gem & Geology Club, Inc. v. Josephine Cnty. Assessor, 17 Or. Tax 446 (Or. T.C. 2003). “162 [filing requirements], the following property owned or being purchased by art museums, volunteer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such…”
Rigas Maja, Inc. v. Dep't of Revenue, 12 Or. Tax 471 (Or. T.C. 1993). “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: *472 “(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is…”
Archdiocese of Portland v. Dep't of Revenue, 14 Or. Tax 264 (Or. T.C. 1998). “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is actually and…”
Kiwanis Club v. Dep't of Revenue, 12 Or. Tax 318 (Or. T.C. 1992). “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is actually and…”
Sw. Oregon Pub. Def. Servs., Inc. v. Dep't of Revenue, 817 P.2d 1292 (Or. 1991). “162, the following property owned or being purchased by incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal property, or proportion thereof, as is actually and…”
Evergreen Aviation & Space Museum v. Yamhill Cty. Assessor, 22 Or. Tax 216 (Or. T.C. 2016). “162, the following property owned or being purchased by art museums, vol- unteer fire departments, or incorporated literary, benevo- lent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.”
Coast Range Ass'n v. Lincoln Cnty. Assessor (Or. T.C. 2017). “162, the following property owned or being purchased by art museums, volunteer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal…”
New Friends of the Beaverton City Library v. Washington Cnty. Assessor (Or. T.C. 2017). “FINAL DECISION TC-MD 160317G 3 “(a) Except as provided in ORS 748.414 [regarding funds of fraternal benefit societies], only such real or personal property, or proportion thereof, as is actually and exclusively occupied or used in the literary, benevolent, charitable or…”
Oregon Ctr. for Pub. Policy v. Multnomah Cnty. Assessor (Or. T.C. 2017). “162, the following property owned or being purchased by art museums, volunteer fire departments, or incorporated literary, benevolent, charitable and scientific institutions shall be exempt from taxation: “(a) Except as provided in ORS 748.414, only such real or personal…”
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