OAR 150-314-0292: Estimated Tax: When Estimates Are Required For Tax Exempt Corporations

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

Tax exempt corporations subject to tax on their “Unrelated Business Income” and that are required to file and pay federal income taxes, must also file an Oregon tax return. If their Oregon tax liability is more than $500, estimated tax payments must be made.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 314.505 & 317.920

History: Renumbered from 150-314.505-(B), REV 30-2016, f. 8-12-16, cert. ef. 9-1-16 RD 7-1989, f. 12-18-89, cert. ef. 12-31-89, Renumbered from 150-314.505-(C) RD 15-1987, f. 12-10-87, cert. ef. 12-31-87 RD 12-1985, f. 12-16-85, cert. ef. 12-31-85 TC 9-1981, f. 12-7-81, cert. ef. 12-31-81

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Official source: https://secure.sos.state.or.us/oard/