Kiwanis Club v. Department of Revenue

CARL N. BYERS, Judge.

This matter is before the court on Cross Motions for Summary Judgment. The parties stipulated the facts.

Plaintiff is an Oregon nonprofit corporation. Plaintiff owns real property located in Lincoln City, which is the site of its “Kiwanis Thrift Store.” The store deals exclusively in donated merchandise. Although most of the merchandise is sold to the general public, a small amount is given to the needy. Usable merchandise that cannot be sold is given to charity. Most of the staff are paid employees. However, one person works as a volunteer on a part-time basis and…