Oregon Code § 317.930·Enacted ·Last updated March 01, 2026
Statute Text
Exceptions and limitations.
In addition to the exclusions and modifications contained in section 512(b) of
the Internal Revenue Code, in determining unrelated business taxable income:
(1) There shall
be excluded, in the case of any school, college or university, which rents real
property to its students or faculty, all rents derived therefrom, providing
that such property is actually a part of the school and that the continued
presence of the students and faculty thereon is necessary to the educative
function of the institution.
(2) There shall
be subtracted any amount treated as derived from the conduct of an unrelated
trade or business under section 995(g) of the Internal Revenue Code (relating
to distributions to DISC tax-exempt shareholders). [1959 c.356 §4; 1979 c.580 §3;
1983 c.162 §43; 1991 c.457 §14a]
Plain English Explanation
This Oregon statute addresses Exceptions and limitations. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.930
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Exceptions and limitations. Read the full statute text above for details.
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