Department of Revenue
Chapter 150
Division 307
PROPERTY SUBJECT TO TAXATION
150-307-0160
Definition of Schools and Academies
(1) “Schools” and “academies” mean educational institutions that:
(a) Offer education in kindergarten or grades 1 through 12, or any combination of those grade levels; or are post-secondary colleges or universities; and
(b) Provide a comprehensive instructional program that is not limited to dance, drama, music, religious or athletic instruction, or other special art or technical skill.
Example 1: An incorporated, charitable nonprofit organization that promotes the arts in its community offers several weekly dance classes at its Arts Center. The organization would not qualify for exemption as a “school” or “academy” under ORS 307.145 because it does not offer a comprehensive instructional program. Failure to qualify for exemption under 307.145 does not preclude exemption under another statute if the property qualifies for exemption under that statute.
Example 2: An incorporated charitable school focuses on teaching children about a foreign culture through a foreign language immersion program where children spend the school day speaking and hearing a foreign language as they learn about literature, mathematics, science, language, and social studies. The school would qualify for exemption under ORS 307.145 because it provides a comprehensive instructional program.
(2) Schools or academies focusing primarily on providing on-the-job training do not qualify.
(3) To qualify for exemption under ORS 307.145, a pre-school or pre-kindergarten must qualify as a “child care facility” as defined in 307.145(3)(a).
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 307.145
History:
Renumbered from 150-307.145, REV 53-2016, f. 8-13-16, cert. ef. 9-1-16
REV 7-2014, f. 12-23-14, cert. ef. 1-1-15