Oregon Department of Revenue

Rule Rule 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 (Certain child care facilities, schools and student housing) because it does not offer a comprehensive instructional program. Failure to qualify for exemption under 307.145 (Certain child care facilities, schools and student housing) 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 (Certain child care facilities, schools and student housing) 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 (Certain child care facilities, schools and student housing), a pre-school or pre-kindergarten must qualify as a “child care facility” as defined in 307.145 (Certain child care facilities, schools and student housing)(3)(a).
Source

Last accessed
Jun. 8, 2021