Section 305.715 – Determination of eligibility; certification of entities to be listed on schedule of tax return.
(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 […]