506: Tax Exempt Status
Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
The Oregon University System (OUS) is an agency of the State of Oregon. The system is administered by the State Board of Higher Education in accordance with Oregon Revised Statutes 351.010 and 352.002. Additional information on this subject can be found in the OUS Tax Exempt Status document within the OUS Fiscal Policy Manual.
The tax-exempt status of the OUS is based on Internal Revenue Code, Title 26, Section 115.