Out of 51 U.S. jurisdictions, Oregon ranks #14 overall for its friendliness towards faith-based nonprofit organizations. Oregon has several policies that facilitate the contributions of faith-based nonprofits, including an automatic exemption from state corporate income tax for religious organizations that have 501(c)(3) status and strong nonprofit religious corporation laws. Additionally, Oregon has no charitable solicitation registration or audit requirements, and does not impose a state sales tax. Oregon, however, has some policies that are burdensome to faith-based nonprofits operating in the state, such as the presence of a broad Blaine Amendment and the lack of a state RFRA.
Religious Freedom:
State Constitutional Protection of Free Exercise:
0
/5
The Oregon Constitution follows in lockstep with the federal constitution’s protections, meeting but not exceeding the required minimum protections of the First Amendment.
State Religious Freedom Restoration Act:
-5
/5
Oregon has not enacted a RFRA and has enacted nondiscrimination laws that conflict with the beliefs of many religious organizations.
Religious Freedom for Nonprofits with Public Programming:
-3
/5
Oregon’s nondiscrimination laws generally restrict religious freedom for religious organizations that offer public programming and facilities and provide only narrow accommodations or exemptions to religious organizations, such as organizations classified as churches.
Religious Freedom for Faith-Based Employers:
3
/5
Oregon’s nondiscrimination laws related to employment are broad but provide strong accommodations or exemptions to generally protect the autonomy of the vast majority of religious organizations.
Protections for Religious Exercise in State of Emergency:
-3
/5
Oregon law has no explicit constitutional or statutory protections for religious exercise during a time of emergency.
Blaine Amendment:
-5
/5
Oregon’s Constitution contains a Blaine Amendment that broadly restricts faith-based organizations’ freedom to participate in public benefit programs on the same terms as similarly situated secular institutions. Current US Supreme Court precedent has rendered this language ineffective, but it could become effective in the future if Court precedent changes.
Regulatory Freedom:
Nonprofit Religious Corporation Act:
5
/5
Oregon’s nonprofit corporation law expressly: (a) acknowledges an option for nonprofit corporations to incorporate for religious purposes and (b) includes specific provisions to protect the right of nonprofits incorporated for religious purposes to self-government in internal affairs. The law does not include an option to incorporate expressly as a nonprofit religious corporation.
Standards of Conduct for Directors of Religious Organizations:
5
/5
Oregon law permits a director to rely on guidance from religious figures within his or her faith tradition in the fulfillment of the director’s fiduciary duties.
Charitable Registration Law:
5
/5
Oregon generally requires charitable solicitation registration but provides a broad, automatic exemption for religious organizations.
Audit Requirements Pursuant to Charitable Registration:
5
/5
Oregon does not impose review or audit requirements as a condition of maintaining authorization to fundraise in the state.
Corporate Income Tax:
5
/5
Oregon imposes a corporate income tax but automatically exempts organizations with federal 501(c)(3) exempt status.
Sales and Use Tax, Sales:
5
/5
Oregon does not impose sales or use tax.
Sales and Use Tax, Purchases:
5
/5
Oregon does not impose sales or use tax.
Property Tax:
3
/5
Oregon imposes property tax but, upon application, generally provides an exemption to religious organizations for property used for religious and/or charitable purposes.
