ORS 731.039: Requirements for certain educational institutions or nonprofit corporations issuing charitable gift annuities.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

ORS 731.038 (2)(a) and (b) does not apply to an educational institution or nonprofit corporation that holds a certificate of authority issued under ORS 731.704 (repealed in 2005) on the day before January 1, 2006. An educational institution or nonprofit corporation subject to this section shall keep on file an annual audited financial statement prepared by an independent certified public accountant. [2005 c.31 §3]

Official history and status

History: Note: 731.039 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 731 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

This rule cites

ORS 731.038 — resolved
ORS 731.704 — target_record_not_published

Cited by

No inbound citations found.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors731.html