A 501(c)(3) ping pong club is not exempt from real estate tax as a charitable organization, a Magistrate of the Oregon Tax Court, has ruled. He has held that the club did not meet the state’s definition of a charity. The Willamette Table Tennis Club rented space at a bargain rent of $100 per year and agreed with the landlord that it would apply for real estate tax exemption. It was organized as a mutual benefit corporation. Its articles of incorporation said it was organized for educational purposes and to foster table tennis among its members. It was a member of the United States Table Tennis Association, teaching and promoting table tennis to children and the public. The Marion County...