The Trappist Monks of Guadalupe are members of the Order of Cistercian of the Strict
Observance, commonly called the Trappist. The main purpose of the Trappist Monks of
Guadalupe, Inc. (the Trappist Religious Corporation) is to live a Christian communal
life in poverty. Trappist Monks of Guadalupe enter into a monastic life style in rural
Oregon at Our Lady of Guadalupe Trappist Abbey. Trappist religious principles emphasize
the importance of producing goods. The monks, while religious, engage in income-generating
enterprises: forestry, book binding, providing wine storage facilities for local wineries,
casket making, and a fruitcake bakery. All goods are sold for the benefit of the monastery.
The Trappist Religious Corporation is tax exempt under section 501(d) of the tax code,
and it is incorporated in Oregon as a religious nonprofit corporation. The corporation
and their members all file tax returns. The organization pays no taxes; and the members
pay income tax on their pro rata shares of the organization income. Under Oregon state
law, religious nonprofit corporations may not pay dividends or distributions to individual
members.