An environmental group is entitled to a property tax exemption because its headquarters was used exclusively for charitable purposes under state law, the Oregon Tax Court held.
The nonprofit Obsidians used the nearly 5-acre property, which included a lodge and a storage building, for lectures and outdoor activities that promoted environmental education and stewardship, Magistrate Richard D. Davis said. While not all of these activities were held on the property, the functions must be considered holistically in regards to the organization’s charitable mission, the Wednesday opinion said.
The Eugene property was rented out sometimes to other organizations. This, however, was ...