There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 16, Chapters 705 - 752
ORS Chapter 731
731.039 Requirements for certain educational institutions or nonprofit corporations issuing charitable gift annuities.
OR Rev Stat § 731.039 (through Leg Sess 2011) What's This?
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to an educational institution or nonprofit corporation that holds a certificate of authority issued under ORS 731.704 (repealed in 2005) on the day before January 1, 2006.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]
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