Oregon Revised Statutes Financial Institutions § 708A.570

Investments in community development corporations under ORS 708A.150 must be accounted for on an institution's books as “other assets.” If the community development corporation is organized under the Oregon Nonprofit Corporation Law, the stock of the corporation purchased by the institution, or the institution's membership in the corporation if it does not issue stock, shall be carried on the books of the institution at a value not exceeding $1.