The Oregon Tax Court has held that an environmental institute promoting environmental sustainability and providing discounted discussion programs is eligible for real estate tax exemption in the state. The Northwest Earth Institute promotes an annual EcoChallenge in which individuals sign up on the website and choose activities to promote conservation and health. It also provides discussion groups which use materials distributed at less than cost and paid for by donations. Although the Institute had been exempt for more than 20 years, Multnomah County sought a denial based on what it believed was a change in case law on exemption. The Court disagreed. Oregon law requires a charity (1) to...