A “friends of the library” in Oregon is a charitable organization, but its bookstore is not exempt from real estate tax because the primary use of the property is for the sale of used books, which is not a charitable activity, the Oregon Tax Court has ruled. It has affirmed a Magistrate Division decision denying exemption to a property utilized by The New Friends of the Beaverton City Library to raise funds for the Library. The Friends lease a two-story house across the street from the Library from the City at a below-market rent. It operates a bookstore that collects used books from the Library and from the public and sells them from the store and on Amazon. It has two part time employees...