What to Expect When You're Exempting: A Guide to Property Tax Exemption for Charitable Organizations in Oregon

About this event

March 15, 2016 | 8:00 a.m. to 9:30 a.m.

Continental Breakfast & Networking at 8:00, Presentation at 8:30

Miller Nash Graham & Dunn LLP | U.S. Bancorp Tower

111 SW 5th Ave., Suite 3400 | Portland, OR 97204

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$25 NAO Members, $50 Nonmembers

Presenter

David Brandon, Attorney, Miller Nash Graham & Dunn LLP

Many organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code assume that the federal exemption eliminates any tax liability for the organization whatsoever. That assumption is untrue; tax-exempt organizations remain exposed to a variety of federal, state, and local taxes unless a specific exemption applies.

In Oregon, many tax-exempt organizations apply for exemption from property tax on the basis that the tax-exempt organization is a federally-recognized charity. However, the threshold levels of “charity” required to qualify for the property tax exemption is unexpectedly high in Oregon. As a result, many deserving charities are denied property tax exemption, or are faced with revocation of existing exemptions. With the April 1 deadline for submitting an application for exemption rapidly approaching, the time is ripe for existing or planned tax-exempt organizations to review their eligibility for exemption.

In this presentation, we will present an overview of the elements necessary to qualify for the “charitable organization” property tax exemption, how to document and prove qualification, the procedures for submitting an application for exemption, and techniques for structuring a cooperative relationship between multiple tax-exempt organizations without jeopardizing the organizations’ qualification for exemption.

After having laid the foundation for the scope of the “charitable organization” exemption, we will discuss what to do if an application for exemption is denied. This section will focus on the applicant’s right to appeal, the appeals process, and alternative avenues for exemption.

Attorneys from the firm’s Charitable & Nonprofit Organizations Team will be available for questions at the end of the program.

Additional Information

Continental breakfast and beverages will be provided.

Parking Instructions

The parking garage is located across the street from the venue. The entrance to the garage is on the corner of SW 4th and Pine St. Parking will be validated.

About the Presenter

David J. Brandon

David J. Brandon is an attorney on Miller Nash Graham & Dunn’s Tax Practice Team. His practice focuses on tax and business law, with emphasis on partnership and corporate tax, state and local tax, nonprofits, and emerging businesses.

David attended the University of Washington School of Law, earning an advanced degree in tax law. He worked as a tax consultant with Deloitte Tax LLP in Seattle prior to joining Miller Nash Graham & Dunn LLP. David is a pro-bono attorney for the Lewis & Clark Small Business Legal Clinic, and a member of the laws committee of the Oregon State Bar Association Taxation Section.