Oregon Department of Revenue

Rule Rule 150-307-0130
Literary Institution Defined


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.


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 (Review Required in Determining Exempt Status of Property for Charitable Institutions) is the appropriate guideline for determining whether an organization is charitable.

Last accessed
Jun. 8, 2021