(1) A resident individual taxpayer who files a full-year Oregon individual income tax return may designate that a contribution be made to the Oregon Political Party Fund for payment to the major or minor political party designated. The resident individual taxpayer shall make the designation by entering a code denoting the party and marking the […]
The Oregon Political Party Fund is established in the General Fund. The Oregon Political Party Fund shall consist of all moneys transferred to the fund under this section. Notwithstanding ORS 316.502, the Director of the Department of Revenue shall transfer to the fund an amount equal to the total amount designated by individual income taxpayers […]
At least once each calendar quarter, moneys in the Oregon Political Party Fund established in ORS 305.756 shall be paid to the treasurers of the political parties designated by taxpayers under ORS 305.754. [2009 c.911 §3] Note: See note under 305.754.
(1) A payment to a political party under ORS 305.757 is considered a contribution to that political party for the purposes of ORS chapter 260. (2) Any moneys received by the treasurer of a political party under ORS 305.757 for which a statement must be filed under ORS chapter 260 shall be reported as received […]
A contribution made under ORS 305.754 may not be claimed as a credit by the taxpayer under ORS 316.102. [2009 c.911 §5] Note: See note under 305.754.
