Oregon § 307.134 Definition of fraternal organization

Oregon Statutes

§ 307.134 — Definition of fraternal organization

Oregon § 307.134

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.134 (Definition of fraternal organization) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 307.134 (2026).

Text

(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

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(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.