Oregon Writer's Colony v. Department of Revenue

CARL N. BYERS, Judge.

Oregon Writer’s Colony (OWC) appeals the denial of a property tax exemption under ORS 307.130. OWC claims it is a literary or charitable organization and uses the property exclusively to accomplish its exempt purposes.

FACTS

In 1983, OWC was organized as an Oregon nonprofit corporation. Its articles of incorporation characterize it as a “nonprofit charitable association” whose exclusive purposes are “charitable, literary and educational” within the meaning of section 501(c)(3) of the Internal Revenue Code. The articles also provide that OWC’s purpose is to purchase,…