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The Oregon Administrative Rules contain OARs filed through July 15, 2014
 
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DEPARTMENT OF JUSTICE

 

DIVISION 10

CHARITABLE ORGANIZATION REGISTRATION AND REPORTING

137-010-0005

General Registration

(1) Charitable corporations and trustees, including trustees of charitable remainder trusts, which hold property for charitable purposes over which the State or the Attorney General has enforcement or supervisory power are required to register with the Charitable Activities Section of the office of the Attorney General.

(2) Charitable organizations are not required to register under this section if:

(a) The charitable organization is exempt under ORS 128.640; or

(b) The charitable organization has not received property for charitable purposes; or

(c) The organization is an educational institution which does not hold property in this state and solicitations of individuals residing in this state are confined to alumni of the institution; or

(d) A trustee of a charitable remainder trust is also the sole charitable beneficiary of the trust estate.

(3) Registration shall be on forms provided by the Attorney General and shall be accompanied by a copy of the articles of incorporation and bylaws, trust agreement, or other instruments governing the charitable corporation or trustee. In the case of a testamentary trust, the attachments shall include a copy of the decree of distribution.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.640 & ORS 128.650
Hist.: 1AG 2, f. 2-17-64; 1AG 5, f. 8-3-72, ef. 8-15-72; 1AG 15, f. & ef. 5-27-76; 1AG 1-1979, f. & ef. 2-1-79; 1AG 2-1981, f. & ef. 12-1-81; JD 2-1982, f. & ef. 12-30-82; JD 1-1990, f. & cert. ef. 1-25-90

137-010-0010

Contents of General Registration Statement

Every registration statement filed pursuant to the general registration and reporting provisions of the Charitable Trust and Corporation Act shall set forth in detail the following information:

(1) Name and address of the charitable corporation or trustee subject to the Act.

(2) Type of instrument creating or governing the charitable corporation or trustee, date of instrument, and where filed.

(3) Names and addresses of trustees or corporation officers and directors.

(4) Titles of instruments attached to the registration statement.

(5) Description and value of charitable cor-poration or trust assets and liabilities, identifying whether computed at book or market value.

(6) Purpose of the charitable corporation or trust.

(7) Accounting year adopted by the charitable corporation or trust.

(8) Names and addresses of beneficiaries designated by the instrument governing the charitable corporation or trust.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.650
Hist.: 1AG 2, f. 2-17-64; 1AG 15, f. & ef. 5-27-76; 1AG 2-1981, f. & ef. 12-1-81; JD 2-1982, f. & ef. 12-30-82; JD 1-1990, f. & cert. ef. 1-25-90

137-010-0015

General Reporting Requirements

(1) Charitable corporations and trustees required to register under OAR 137-010-0005 shall submit annual reports to the Charitable Activities Section of the office of the Attorney General.

(2) Charitable organizations are not required to complete and file a financial reporting form as described in OAR 137-010-0020 if:

(a) All of the following conditions were met during the reporting period:

(A) Total revenue was less than $25,000;

(B) Net assets or fund balance at the end of the reporting period was less than $50,000; and

(C) The charitable organization has delivered to the Charitable Activities Section a completed Section I and II of form CT-12 or a written statement containing the same information.

(b) The reporting requirements have been suspended by the Attorney General as to a particular charitable organization pursuant to ORS 128.670(3).

(3) When a charitable trust or corporation is terminated or dissolved, a final report shall be filed with the Attorney General showing the disposition of all remaining assets.

(4) The annual reports shall be on forms as specified in OAR 137-010-0020.

[ED. NOTE: Forms referenced are available from the agency.]

Stat. Auth.: ORS 128.670
Stats. Implemented: ORS 128.670
Hist.: 1AG 2, f. 2-17-64; 1AG 3, f. 12-31-68; 1AG 5, f. 8-3-72, ef. 8-15-72; 1AG 6, f. 8-3-72, ef. 8-15-72; 1AG 1-1979, f. & ef. 2-1-79; 1AG 2-1981, f. & ef. 12-1-81; JD 2-1982, f. & ef. 12-30-82; JD 1-1990, f. & cert. ef. 1-25-90; DOJ 4-1998, f. & cert. ef. 4-2-98

137-010-0020

Contents of Annual Reports

(1) A complete annual report for a charitable corporation organized in a state other than Oregon shall include:

(a) A completed Attorney General's form CT-12F;

(b) A copy of all year-end, federal reporting forms, schedules and attachments filed with the Internal Revenue Service for the same period;

(c) Internal Revenue Service form 990-EZ or 990 completed for the same period if the corporation's federal reporting forms for the period do not include Internal Revenue Service form 990-EZ, 990-PF or 990 and the corporation's total revenue is equal to or greater than $25,000;

(d) Internal Revenue Service Schedule A of form 990 completed for the same period if the corporation's federal reporting forms for the period do not include Internal Revenue Service Schedule A of form 990 or form 990-PF, and the corporation holds tax exempt status under the section 501(c)(3) or 4947 (a)(1) of the Internal Revenue Code; and

(e) A copy of the independent auditor's report on the corporation's financial records and accompanying financial statements and other attachments if such an audit was prepared.

(2) A complete annual report for a trust with both charitable and non-charitable beneficiaries shall include:

(a) A completed Attorney General's form CT-12S;

(b) A copy of all year-end, federal reporting forms , schedules and attachments filed with the Internal Revenue Service for the same period; and

(c) Internal Revenue Service form 1041-A completed for the same period if the corporation's federal reporting forms for the period do not include Internal Revenue Service form 1041-A;

(d) A copy of the independent auditor's report on the trust's financial records and accompanying financial statements and other attachments if such an audit was prepared.

(3) A complete annual report for a corporation or trust not described in OAR 137-010-0020(1) or (2) shall include:

(a) A completed Attorney General's form CT-12;

(b) A copy of all year-end, federal reporting forms, schedules and attachments filed with the Internal Revenue Service for the same period;

(c) Internal Revenue Service form 990-EZ or 990 completed for the same period if the organization's federal reporting forms for the period do not include Internal Revenue Service form 990-EZ, 990-PF or 990 and the organization's total revenue is equal to or greater than $25,000;

(d) Internal Revenue Service Schedule A of form 990 completed for the same period if the organization's federal reporting forms for the period do not include Internal Revenue Service Schedule A of form 990 or form 990-PF, and the organization holds tax exempt status under the section 501(c)(3) or 4947 (a)(1) of the Internal Revenue Code; and

(e) A copy of the independent auditor's report on the corporation's financial records and accompanying financial statements and other attachments if such an audit was prepared.

(4) If the Federal form 990 is submitted as part of the report to the Attorney General, the charitable organization shall not attach a list of contributors as may be required as part of the submission to the Internal Revenue Service. This list is not intended to be subject to public inspection but could be inspected if submitted to the Attorney General's office.

Stat. Auth.: ORS 128.670
Stats. Implemented: ORS 128.670
Hist.: 1AG 2, f. 2-17-64; 1AG 5, f. 8-3-72, ef. 8-15-72; 1AG 2-1981, f. & ef. 12-1-81; JD 2-1982, f. & ef. 12-30-82; JD 1-1990, f. & cert. ef. 1-25-90; DOJ 4-1998, f. & cert. ef. 4-2-98 

137-010-0025

Reporting Period

(1) Annual reports required by the Charitable Trust and Corporation Act shall be on a calendar or fiscal year basis selected by the charitable corporation or trustee, but such fiscal year must coincide with the reporting period used by the corporation or trust on returns prepared for the Internal Revenue Service.

(2) Annual reports shall be submitted not later than four months and 15 days following the close of each calendar or fiscal year adopted by the charitable corporation or trustee.

(3) When the filing day as specified in section (2) of this rule falls on a Saturday, Sunday, or a legal holiday, the due date is the next business day following such Saturday, Sunday, or legal holiday.

(4) Any change in the accounting year should be reported to the Charitable Activities Section, Department of Justice. A short period report is required to be filed with a change of accounting year, covering the financial transactions from the day after the close of the former accounting period to the day before the beginning of the new accounting period. This short period report is treated the same as any report required by the Act, and is due not later than four months and 15 days following the close of the period.

(5) An extension of time may be granted by the Attorney General for a reasonable period for filing a report upon written application filed by or on behalf of the charitable corporation or trustee stating the reason that additional time should be allowed for filing the report beyond the ordinary due date. The request should be submitted on or before the due date for filing the report. An extension of time for filing any required information return with the Internal Revenue Service does not extend the time for filing the report with the Attorney General. However, if the charitable corporation or trustee intends to file a copy of the federal reporting form as part of the report to the Attorney General and if a request for an extension of time has been submitted to the Internal Revenue Service, a signed copy of the federal extension request may be furnished as the form of similar request for an extension of time for filing the complete report with the Attorney General.

(6) The Attorney General shall not consider an annual report or extension as timely filed if the annual report or extension was received by the Attorney General more than 5 business days after the due date described in this rule unless the corporation or trust furnishes proof that the annual report or extension was delivered to the Attorney General on or before the due date for the annual report or extension.

Stat. Auth.: ORS 128.670
Stats. Implemented: ORS 128.670
Hist.: 1AG 2, f. 2-17-64; 1AG 5, f. 8-3-72, ef. 8-15-72; 1AG 1-1979, f. & ef. 2-1-79; 1AG 2-1981, f. & ef. 12-1-81; JD 2-1982, f. & ef. 12-30-82; JD 1-1990, f. & cert. ef. 1-25-90; DOJ 4-1998, f. & cert. ef. 4-2-98

137-010-0030

Payment of Fees

(1) Each charitable organization filing a report required by this Act shall pay to the Department of Justice, with each such report, a fee based in part on the total amount of the organization’s income and receipts during the period covered by the report and in part on its fund balance at the close of the report period as provided in the schedule set forth below. References to "total amount of its income and receipts" shall mean total revenue or income as defined by Internal Revenue Service form 990, 990-EZ, 990-PF or 1041-A, and, if no financial return is filed, shall mean the total amount of revenue the organization received from all sources. References to "fund balance" shall mean net assets or fund balances as defined by Internal Revenue Service form 990, 1041-A, 990-EZ or 990-PF.

(a) The fee based on total amount of income and receipts is as follows: [Table not included. See ED. NOTE.]

(b) The fee based on the organization’s fund balance is one-hundredth of one percent of the fund balance at the close of the calendar or fiscal year covered by the report. Fund balances in excess of $10 million or less than $50,000 shall not be subject to the fund balance fee. A charitable organization’s fixed assets used for operations are excluded from its fund balance. The fee shall be rounded off to whole dollars; amounts under 50 cents shall be dropped and amounts from 50 cents to 99 cents shall be increased to the next dollar.

(2) If the report fees are not paid when due or if the chartable corporation, trustee or other charitable organization fails to file a report by the date due, a delinquency fee shall be paid to the Department of Justice in accordance with the schedule set forth below, except that if a written request for an extension of time is submitted on or prior to the due date for filing the report and is approved, the delinquency fee will not be due unless the report or fee are not filed within the extended period granted for filing the report. If the extension request is denied, the delinquency fee will not be due if the report and fee are filed within ten days after the denial is received by the charitable organization or the filing has subsequently been completed by the ordinary due date for filing the report. The delinquency fees apply automatically and increase based upon the length of time a report or payment remains delinquent. The delinquency fees are as follows:

(a) A delinquency fee of $20 applies if the report or applicable fees are not received by the due date, including failing to file a request for an extension on or before the initial due date, provided the delinquent report is filed and payment is made no later than 13 months from the close of the organization’s report year;

(b) A delinquency fee of $50 applies if the report or applicable fees are received more than 13 months after the close of the organization’s report year, provided the delinquent report is filed and payment is made no later than 16 months from the close of the organization’s report year; and

(c) A delinquency fee of $100 applies if the report or applicable fees are received more than 16 months after the close of the organization’s report year.

(3) The filing fee paid with the filing of a short period report, due to a change of accounting year, shall be based on the organization’s reported net assets or fund balance at the end of the period, prorated for the number of months covered by the report, and the organization’s reported total revenue for the period covered by the report.

(4) A foreign charitable corporation, trustee, or other charitable organization subject to the reporting requirements of this Act shall pay fees based on the same fee schedules identified in this rule. The report fees shall be based on the organization’s total Oregon revenue and its net assets or fund balance held in Oregon at the end of the reporting period. If, for any reporting period, the organization cannot determine the amount of total revenue derived in Oregon, the revenue fee shall be computed on the total revenue for the organization. If for any reporting period, the organization cannot determine the exact amount of net assets or fund balance or the fixed assets for use in the organization’s charitable operations held in Oregon, the fund balance fee shall be computed on the organization’s total net assets or fund balance.

(5) Split interests trusts shall pay a fee based on the total fund balance of the trust plus a fee based on the amount of the charitable deduction reported on the Internal Revenue Service form 1041-A for the reporting period.

[ED. NOTE: Tables referenced are available from the agency.]

Stat. Auth.: ORS 128.670, 128.876
Stats. Implemented: ORS 128.670, SB 109 (2007)
Hist.: 1AG 5, f. 8-2-72, ef. 8-15-72; 1AG 6, f. 8-2-72, ef. 8-15-72; 1AG 11, f. 3-29-74, ef. 4-25-74; 1AG 1-1979, f. & ef. 2-1-79; 1AG 2-1981, f. & ef. 12-1-81; JD 1-1990, f. & cert. ef. 1-25-90; DOJ 4-1998, f. & cert. ef. 4-2-98; DOJ 18-2005, f. 12-5-05, cert. ef. 12-31-05; DOJ 7-2008, f. & cert. ef. 4-22-08

137-010-0033

Imposition of Additional Civil Penalty

(1) In addition to charging a delinquency fee, if an organization fails to file a report or pay applicable fees as set forth in OAR 137-010-0030 within 90 days after receiving notice of the delinquency, the Attorney General may impose a civil penalty of not more than $1,000 per missing report or payment, in compliance with the procedures set forth in ORS chapter 183.

(2) The charitable corporation, trustee, or other charitable organization receiving a notice of imposition of penalty shall, upon its written request be entitled to a contested case hearing before the Attorney General or his designee to dispute the imposition of the penalty or to submit evidence in mitigation. The hearing shall be held and the Attorney General's order may be appealed in accordance with the procedure for contested cases provided in ORS Chapter 183, but the order shall be reversed or modified only if the court finds that the Attorney General lacked authority to impose the penalty or the amount of the penalty imposed was unconscionable in the circumstances.

(3) The Attorney General may file a certified copy of the original notice assessing an additional penalty, or of the order entered after hearing, with the clerk of any circuit court in the state, after expiration of the time to request a hearing, or expiration of the time in which to appeal, or after final determination of the matter on appeal, whichever is appropriate, and such notice or order shall be docketed in the judgment docket and may be enforced in the same manner as a judgment.

Stat. Auth.: ORS 128. 670, 128.876
Stats. Implemented: ORS 128.670(8), SB 109 (2007)
Hist.: 1AG 15, f. & ef. 5-27-76; 1AG 2-1981, f. & ef. 12-1-81; JD 1-1990, f. & cert. ef. 1-25-90; DOJ 7-2008, f. & cert. ef. 4-22-08

137-010-0034

Mitigating and Aggravating Factors to be Considered

In establishing the amount of the additional penalty to be imposed, the Attorney General may consider the following factors and shall cite those found applicable:

(1) The past history of the charitable corporation, trustee or other charitable organization in delinquent filing of reports.

(2) Whether a request for an extension of time was received prior to the due date for filing the report.

(3) Whether the cause of the delinquency was unavoidable, or was due to negligence or an intentional act of the charitable corporation, trustee, or other charitable organization.

(4) The opportunity and degree of difficulty to correct the delinquency.

(5) The cooperativeness and efforts made by the charitable corporation, trustee or other charitable organization to correct the delinquency for which the additional penalty is to be imposed.

(6) The cost to the Department of Justice and time involved in investigation and correspondence prior to the time the delinquency is actually corrected.

(7) Any other relevant factor.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.670(8)
Hist.: 1AG 15, f. & ef. 5-27-76; 1AG 1-1981, f. & ef. 12-1-81; JD 1-1990, f. & cert. ef. 1-25-90

Miscellaneous

137-010-0040

Place of Filing

Registration and annual reports required by either the Charitable Solicitations Act or the Charitable Trust and Corporation Act shall be submitted to the Charitable Activities Section, Office of the Attorney General, 1515 S.W. 5th, Suite 410, Portland, Oregon 97201-5451.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.650, ORS 128.660, ORS 128.670, ORS 128.802, ORS 128.804, ORS 128.807, ORS 128.812, ORS 128.821, ORS 128.826 & ORS 128.841
Hist.: JD 2-1982, f. & ef. 12-30-82; JD 1-1990, f. & cert. ef. 1-25-90

137-010-0041

Model APA Rules and Definitions

(1) The Attorney General's Model Rules of Procedure Under the Administrative Procedures Act, effective March 1988, are by this reference adopted as the rules and procedures for carrying out the Charitable Solicitations Act (ORS 128.801 to 128.898 and 128.995) and the Charitable Trust and Corporation Act (ORS 128.610 to 128.750 and 128.896), except as otherwise specifically provided herein.

(2) As used in the Charitable Solicitations Act and these rules, solicitation "campaign" means the day the first solicitation, as defined in ORS 128.801(6), is made until the later of the following dates:

(a) The last day a solicitation is made; or

(b) The day that an entertainment event, if any, occurs in conjunction with the solicitations.

(3) As used in ORS 128.821(3), "personal address" means the street address of a person's dwelling, house or usual place of abode.

(4) As used in the Charitable Solicitations Act, "clear and conspicuous" means that a message is conveyed in a manner that is readily noticeable and will be readily understood by a person being solicited. The location of a written statement on the reverse side of a document is rebuttably presumed not to be conspicuous.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.670(8)(b), ORS 128.801(6), ORS 128.821(3) & ORS 128.871
Hist.: JD 1-1990, f. & cert. ef. 1-25-90; JD 5-1991, f. & cert. ef. 10-22-91

137-010-0042

Civil Penalty Against Officers and Trustees for Violation of Charitable Trust and Corporation Act

Where, after investigation, the Attorney General finds a violation of ORS 128.896(1) and determines that a civil penalty of up to $1,000 is an appropriate penalty, the Attorney General shall issue a proposed and final order for assessment of the civil penalty, along with the notice required under ORS 183.415 and in accordance with the requirements of ORS 128.896.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.899
Hist.: JD 1-1990, f. & cert. ef. 1-25-90

137-010-0043

Denial of Registration or Revocation of Registration of Commercial Fund Raising Firm or Professional Fund Raising Firm

(1) After notice and opportunity for hearing as provided in ORS 183.310 et seq., the Attorney General may deny registration or revoke any registration issued to a commercial fund raising firm or professional fund raising firm. The Attorney General shall deny the registration within ten days of receipt of a completed application or the registration shall be deemed to be approved. A hearing shall be granted within 30 days of receipt of a written request for a hearing from the applicant.

(2) The Attorney General may revoke a firm's registration or deny a registration application if the Attorney General finds:

(a) A material misrepresentation or false statement in the application for registration or other statement filed with the Attorney General, as provided in the Charitable Solicitations Act or these rules; or

(b) Any material violation of ORS 128.821 to 128.861, 128.886 and 128.891 or the rules adopted by the Attorney General pursuant to the Charitable Solicitations Act.

(3) A "material misrepresentation" or a "material violation" will be determined on the facts in each individual case. However, the following circumstances shall always constitute material violations:

(a) The failure to complete and file a fund raising notice with the Attorney General as required by ORS 128.826 or Section 18, Chapter 532, Oregon Laws 1991, prior to making solicitations;

(b) The use of solicitation materials in the course of a solicitation campaign which do not contain the disclosures required by Sections 6 or 20, Chapter 532, Oregon Laws 1991.

(4) A false statement is any statement contrary to truth or fact.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.871
Hist.: JD 1-1990, f. & cert. ef. 1-25-90; JD 5-1991, f. & cert. ef. 10-22-91

137-010-0044

Refund of Fees

Any refund of $10 or less of a filing fee paid pursuant to the Charitable Solicitations Act or the Charitable Trust and Corporation Act shall be made only upon a written request from a representative of the organization which overpaid the fee. Unless the Department of Justice, in its discretion, agrees to waive the fee, the department shall retain a fee of $25 to process refunds of overpayments of fees paid pursuant to ORS 128.670(7). The department is not required to process refunds as described above, if the amount of the refund due does not exceed $25.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.670
Hist.: JD 1-1990, f. & cert. ef. 1-25-90; JD 5-1991, f. & cert. ef. 10-22-91

Charitable Solicitation Registration and Reporting Requirements

137-010-0045

Professional Fund Raising Firm Status

(1) "Professional fund raising firm" means any sole proprietorship, partnership, corporation or any other legal entity, organized for profit or as a nonprofit mutual benefit corporation, who, for compensation or other consideration, manages or conducts the solicitation of funds, not including commercial fund raising solicitations, on behalf of any nonprofit organization.

(2) Professional fund raising firm status is evidenced by one or more of the following characteristics:

(a) Access to contributions or other receipts from a solicitation and/or authority to pay expenses associated with the solicitation, including amounts owed to the professional fund raising firm or third party vendors;

(b) Conducting direct solicitations of pro-spective donors, whether in person or by telephone and whether such solicitations are performed personally or through employees or agents;

(c) Advising nonprofit organizations with regard to the volume, targeting, duration or content of a direct mail solicitation campaign and also having primary responsibility for the campaign's production.

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.801(5)
Hist.: JD 5-1991, f. & cert. ef. 10-22-91

137-010-0050

Professional Fund Raising Firm Registration and Reports

(1) Any person required by Section 17, Chapter 532, Oregon Laws 1991 to register as a professional fund raising firm shall pay an annual registration fee as provided in that section and shall complete and file Form PF-20, "State of Oregon Annual Registration Statement of Professional Fund Raising Firm" with the Attorney General. This procedure shall apply to both new registrations and registration renewals. In addition to the items listed in Section 17, a completed form shall include a confirmation that the applicant has registered with the Oregon Secretary of State's Corporation Division, if it is a foreign corporation, and has registered any assumed business names with that same office, if such registrations are required by ORS 60.701.

(2) At least ten days prior to undertaking each solicitation campaign, a professional fund raising firm shall complete and file Form PF-21, "Professional Fund Raising Firm Solicitation Campaign Notice", as required by Section 18, Chapter 532, Oregon Laws 1991.

(3) Professional fund raising firms required by Section 21, Chapter 532, Oregon Laws 1991, to file financial reports shall complete and file Form PF-22, "Professional Fund Raising Firm Solicitation Campaigns Financial Reports" with the Attorney General.

(4) A person who conducts activities as both a commercial fund raising firm and a professional fund raising firm may operate under either registration.

[ED. NOTE: Forms referenced are available from the agency.]

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.802, ORS 128.804 & ORS 128.812
Hist.: JD 5-1991, f. & cert. ef. 10-22-91

137-010-0055

Commercial Fund Raising Firm Registration and Reports

(1) Any person required by ORS 128.821 to register as a commercial fund raising firm shall pay an annual registration fee as provided in ORS 128.821 and shall complete and file Form PF-10, "State of Oregon Annual Registration Statement of Commercial Fund Raising Firm", with the Attorney General. This procedure shall apply to both new registrations and registration renewals. In addition to the items listed in ORS 128.821(3) a completed form shall include a confirmation that the applicant has registered with the Oregon Secretary of State's Corporation Division, if it is a foreign corporation, and has registered any assumed business names with that same office.

(2) At least ten days prior to undertaking each solicitation campaign, a commercial fund raising firm shall complete and file Form PF-11, "Commercial Fund Raising Firm Solicitation Campaign Notice", as required by ORS 128.826.

(3) Commercial fund raising firms required by ORS 128.841 to file financial reports shall complete and file Form PF-12, "Commercial Fund Raising Firm Solicitation Campaign Financial Report", with the Attorney General.

(4) A person who conducts activities as both a commercial fund raising firm and a professional fund raising firm may operate under either registration.

[ED. NOTE: Forms referenced are available from the agency.]

Stat. Auth.: ORS 128.876
Stats. Implemented: ORS 128.821, ORS 128.826 & ORS 128.841
Hist.: JD 1-1990, f. & cert. ef. 1-25-90; JD 5-1991, f. & cert. ef. 10-22-91; Renumbered from 137-010-0039

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