OAG 40-97.

Case DateNovember 18, 1940
CourtOregon
Oregon Attorney General Opinions 1940. OAG 40-97. 106OPINION NO. 40-97[20 Or. Op. Atty. Gen. 106]Devise to American Red Cross of property within the state of Oregon is exempt from inheritance tax under chapter 148, Oregon Laws, 1939.November 18, 1940.Hon. Walter E. Pearson, State Treasurer.Dear Mr. Pearson: Under date of October 25, 1940, you request my opinion107whether or not a devise to the American Red Cross of property within the state of Oregon is exempt from inheritance tax under chapter 148, Oregon Laws, 1939. Said chapter amends section 10-601, Oregon Code 1935 Supplement, relating to inheritance tax exemptions, so as to provide, among other things:
"that devises, bequests, legacies and gifts to any benevolent, charitable, religious or educational institution, society, association or corporation organized and existing within this state and actually engaged in carrying out the objects and purposes for which so organized or existing, or to a corporation, association or society to be organized for such purposes under the laws of this state pursuant to the terms of the instrument providing such devise, bequest, legacy or gift, or to a person or persons or association of persons in trust for benevolent, charitable, religious or educational uses within this state, shall be exempt from taxation under the provision of this act; and provided further, that devises, bequests, legacies or gifts to any corporation, society, institution, person or persons or association of persons for benevolent, charitable, religious or educational purposes, organized, existing or operating under the laws of or within a state or territory of the United States (other than Oregon), also shall be exempt from taxation under the provisions of this act, if at the date of decedent's death the laws of the state or territory under which such corporation, society, institution, person or persons or association of persons was organized, existing or operating, did not impose a death tax of any character in respect to property transferred to such a corporation, society, institution, person or persons or association of persons organized, existing or operating under the laws of or within this state, or if at the date of decedent's death the laws of the state or territory contained a reciprocal provision under which devises, bequests, legacies or gifts to
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