OAR 150-307-0130
Literary Institution Defined
# (1)
(1) A literary institution is an organization that is devoted to propagation and spread, or live performance of literature, study or use of books and body of writings in prose or verse, and scripts of plays both contemporary and classic.
# (2)
(2) A literary institution must operate in a manner in which a significant portion of its activities are charitable. Property tax exemption must be denied when charitable activities are not present. OAR 150-307-0120 is the appropriate guideline for determining whether an organization is charitable.
Amendment history
Renumbered from 150-307.130(1), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-307-0010 · Real Property
- 150-307-0020 · Personal Property Definitions
- 150-307-0030 · Personal Property
- 150-307-0032 · Recalculation of maximum assessed value for partial…
- 150-307-0040 · Taxation of Property Associated with Mining Claims on…
- 150-307-0050 · Public Property Leased or Rented by Taxable Owner
- 150-307-0060 · Property Held Under Lease
- 150-307-0070 · Property Used for Public Park or Recreation
- 150-307-0080 · Guidelines for Exempt Port Property Subject to In Lieu…
- 150-307-0090 · Request For Computation of In Lieu Tax Payment
- 150-307-0100 · Strategic Investment Program
- 150-307-0120 · Review Required in Determining Exempt Status of Property…
- 150-307-0130 · Literary Institution Defined
- 150-307-0140 · Minimum Criteria Required in Determining Exempt Status…
- 150-307-0150 · Parsonage and Caretaker Residence Exemption Guidelines
- 150-307-0160 · Definition of Schools and Academies
- 150-307-0170 · Senior Center Property Exemption
- 150-307-0180 · Burial Grounds, Cemeteries, Crematories
- 150-307-0190 · Application Process for Property Tax Exemption
- 150-307-0200 · Property of Exempt Entities Leased to Other Exempt…
- 150-307-0210 · Property Tax Status of Alternative Energy Systems
- 150-307-0220 · Qualifications for Exemption of Indian Properties
- 150-307-0230 · Valuation of Summer Home Properties
- 150-307-0240 · Exception To Taxable Personal Property
- 150-307-0250 · Water Association Qualifications
- 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
- 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
- 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
- 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
- 150-307-0300 · Qualifications for Exemption for Privately Owned…
- 150-307-0320 · Definition of Elderly
- 150-307-0330 · Exemption Claim Procedures
- 150-307-0340 · Defining "Surviving Spouse” of a Veteran
- 150-307-0350 · Veteran’s Exemption for Surviving Spouse
- 150-307-0360 · Physician Certification of Disability for Exemption
- 150-307-0370 · Property to Which Veteran’s Exemption Applies
- 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
- 150-307-0390 · Veterans Property Held in Trust
- 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
- 150-307-0410 · Oregon Active Military Service Member’s Exemption…