A nonprofit raptor center that provides nature education and a refuge for injured eagles and other birds of prey has been granted real estate tax exemption in Oregon despite the taxing authority’s claim it fails the state’s requirement to have an element of gift or giving in its operations. The Cascade Raptor Center, which has been exempt from federal income tax since 1992, operates a nature education and wildlife rehabilitation facility, including a visitor center, gift shop, education pavilion, and enclosures to house sick, injured or orphaned birds that it hopes to return to the wild. The Center mans a hot line 24/7, and accepts injured birds at any time of the day. At the time of the...