Fiscal Operations Manual
Section 500: Financial Accounting and Analysis
Effective: 08/31/2008
Revised: 05/06/2015

The Agricultural Research Foundation is a private, non-profit corporation affiliated with Oregon State University (OSU) under IRS tax code 501(c) 3. Since 1934, the Agricultural Research Foundation (ARF) has proved to be a successful partner with the College of Agricultural Sciences in securing funding to solve current agricultural problems. ARF is the custodian of privately and publicly donated funds used to support scientific experimentation, research, and educational training activities for the benefit of the agricultural industry.