Nonprofit Glossary of Terms


​Bylaws means the code or codes of rules, other than the articles adopted pursuant to ORS 65.001 or the laws governing a foreign corporation, for the regulation or management of the affairs of the domestic or foreign corporation, irrespective of the name or names by which such rules are designated.​

Contact Address

​Contact address means a mailing address at which a person affiliated with the organization will receive and transmit to the organization notices intended for the foreign or domestic corporation, either when sending such notices to the registered agent is not practical or when a duplicate notice is desirable. The contact address can be the principal place of business, if any, or the business or residence address of any person associated with the corporation or foreign corporation who has consented to serve. It may not be the address of the registered agent.​


​Directors means individuals designated in the articles or bylaws or elected by the incorporators to act as members of the board, and their successors. ORS 65.001(11)​

Mutual Benefit Corporations

​Mutual benefit corporations include all other nonprofit corporations which are not classified as public benefit or religious corporations. Mutual benefit corporations are typically organized for the benefit of the organization's membership. Examples of mutual benefit nonprofit corporations include social clubs, business leagues and veterans groups.​

Nonprofit Corporation

​Nonprofit corporation means mutual benefit corporations, public benefit corporations and religious corporations. ORS 65.001(37)​

Principal Office

Principal office means the place in or out of this state so designated in the most recent annual report filed pursuant to ORS 65.787, or, if no annual report is on file, the place designated in the articles of incorporation or the application for authority to transact business in this state. The principal office refers to where the principal executive offices of a domestic or foreign corporation are located, or else to the contact address if there are none.​​​

Public Benefit Corporation

​Public benefit corporation includes entities which hold tax-exempt status from the Internal Revenue Service under Section 501c(3) and other groups organized for public or charitable purposes. Public benefit nonprofit corporations must include a clause in their articles of incorporation stipulating that, on dissolution of the corporation, its assets will be distributed to another entity organized for a public or charitable purpose, to a religious corporation, to the United States, to a state, or to an organization which is tax exempt under Internal Revenue Code Section 501c(3). Examples of public benefit nonprofit corporations include charities, social service organizations, schools, foundations, and scientific and research organizations.​

Religious Corporation

​Religious corporation includes those corporations organized primarily or exclusively for religious purposes. Examples of religious nonprofit corporations include synagogues, churches and other places of worship.​