ORS 97.020
Exemption of certain organizations and cemeteries from certain sections of chapter
(1)
The provisions of ORS 97.030 (Vested rights not acquired), 97.120 (Human remains to be deposited in accordance with ORS 97.010 to 97.040, 97.110 to 97.450, 97.510 to 97.730, 97.810 to 97.920 and 97.990), 97.310 (Survey and subdivision of land) to 97.350 (Dedication to cemetery purposes not invalid), 97.360 (Resurvey and alteration in shape or size) (1), 97.510 (Sale and conveyance of plots by cemetery authority) and 97.550 (Plots are indivisible) relating to private cemeteries do not apply to:(a)
Any religious or eleemosynary corporation, church, religious society or denomination, corporation sole administering temporalities of any church or religious society or denomination or any cemetery that such entity organizes, controls or operates.(b)
Any county or city cemetery.(c)
A historic cemetery, as defined in ORS 97.772 (Definition of “historic cemetery.”), operated and maintained by a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code that is exempt from income tax under section 501(a) of the Internal Revenue Code.(2)
The provisions of ORS 97.810 (Endowment care and nonendowed care cemeteries) to 97.865 (Application of ORS 97.810 to 97.865 to religious, county and city cemeteries) relating to private cemeteries do not apply to:(a)
Any religious or eleemosynary corporation, church, religious society or denomination, corporation sole administering temporalities of any church or religious society or denomination or any cemetery that such entity organizes, controls or operates, unless the cemetery authority for an entity described in this paragraph elects to subject itself to ORS 97.810 (Endowment care and nonendowed care cemeteries) to 97.865 (Application of ORS 97.810 to 97.865 to religious, county and city cemeteries).(b)
Any county or city cemetery, unless the county or city elects to subject itself to ORS 97.810 (Endowment care and nonendowed care cemeteries) to 97.865 (Application of ORS 97.810 to 97.865 to religious, county and city cemeteries).(c)
A historic cemetery, as defined in ORS 97.772 (Definition of “historic cemetery.”), operated and maintained by a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code that is exempt from income tax under section 501(a) of the Internal Revenue Code. [Amended by 1955 c.473 §1; 1997 c.167 §1; 2011 c.162 §1]
Source:
Section 97.020 — Exemption of certain organizations and cemeteries from certain sections of chapter, https://www.oregonlegislature.gov/bills_laws/ors/ors097.html.
Up to date