As used in ORS 305.690 to 305.753, unless the context otherwise requires: (1) “Commission” means the Oregon Charitable Checkoff Commission. (2) “Department” means the Department of Revenue. (3) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on April 1, 2021. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; […]
(1) There is created the Oregon Charitable Checkoff Commission, consisting of five voting members appointed by the Governor and, as nonvoting members, one Representative appointed by the Speaker of the House of Representatives and one Senator appointed by the President of the Senate. The Governor shall appoint one voting member based on the recommendation of […]
(1) The Oregon Charitable Checkoff Commission shall select from its members a chairperson, a vice chairperson and other officers as necessary. The chairperson or vice chairperson shall serve until the expiration of the term of the chairperson or vice chairperson as a member of the commission, or until the chairperson or vice chairperson resigns or […]
(1)(a) The Oregon Charitable Checkoff Commission shall determine if a charitable or governmental entity is qualified under ORS 305.720, for the current tax year, to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return, as described under and subject to ORS 305.745. (b) Upon determination, pursuant to an […]
Subject to ORS 305.745, an entity qualifies to receive contributions by means of checkoff if the entity: (1) Supports private charitable causes or engages in public activities that are consistent with policies and programs of the state and: (a) Checkoff resources are used to augment existing programs or provide new funding to related activities of […]
(1) Each entity seeking to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return shall make initial application to the Oregon Charitable Checkoff Commission not later than July 1 of the first tax year for which the entity seeks to be included on a schedule of the individual […]
(1) Each entity included on a schedule of the Oregon individual income tax return in order to receive contributions by means of checkoff shall file a financial report with the Oregon Charitable Checkoff Commission no later than July 1 of the third tax year for which the entity seeks to be included on a schedule […]
(1) The Oregon Charitable Checkoff Commission shall examine each entity included for checkoff on a schedule of the Oregon individual income tax return at least once every two years after initial application under ORS 305.725. (2)(a) If the commission determines that an entity certified under ORS 305.715 (2) for the prior tax year is not […]
(1) Upon receipt of the list certified by the Oregon Charitable Checkoff Commission under ORS 305.715 (2), the Department of Revenue shall cause the name of each entity so listed to be included on a schedule of the Oregon individual income tax return prepared for the tax year as certified. (2) Individual taxpayers who file […]
(1) Amounts equal to the amounts checked off under ORS 305.745 shall be remitted by the Department of Revenue to the State Treasurer who shall deposit the amounts in a suspense account established under ORS 293.445. (2)(a) Of the amounts remitted and deposited under subsection (1) of this section, a portion is continuously appropriated for […]
(1) The State Treasurer may solicit and accept from private and public sources and cause to be credited and paid to any entity gifts, grants and other donations, in money or otherwise, if the entity is currently listed or entitled to be listed on the Oregon tax return for checkoff. (2) In accordance with ORS […]
