Or. Admin. Code § 150-307-0130 - Literary Institution Defined
(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) 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 150-307.130-(A) is the appropriate guideline for determining
whether an organization is charitable.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.130
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