B. Whose records are and are not subject to the act?

Under ORS 192.420, the public records of every "public body" in the state are subject to inspection. ORS 192.410 defines "public body" to include "every state officer, agency, department, division, bureau, board and commission; every county and city governing body, school district, special district, municipal corporation, and any board, department, commission, council or agency thereof, and any other public agency of the state." ORS 192.410(5) defines "state agency" to mean "any state officer, department, board, commission or court created by the Constitution or statutes of this state," except the Legislative Assembly, which is exempt under the state Constitution. "Public corporations," such as the state bar organization, the state health and sciences university, and a state accident insurance company, are subject to the public records laws. The records of private non-profit corporations and cooperatives are not subject to disclosure, however, even though those organizations may receive public funds and/or perform governmental functions. The state Supreme Court has held that if an entity is the "functional equivalent" of a public body, the Public Records Law applies to it, listing a variety of factors to be considered. Marks v. McKenzie High School Fact-Finding Team, 319 Or. 451, 878 P.2d 417 (1994). Additionally, as noted in the Attorney General's Manual, there are many public records in the custody of government agencies which, by special statutory exemption, are not subject to the Records Law.