Oregon Revised Statutes Revenue and Taxation § 305.690

(1) “Biennial years” means the two income tax years of individual taxpayers that begin in the two calendar years immediately following the calendar year in which a list is certified under ORS 305.715.

(2) “Commission” means the Oregon Charitable Checkoff Commission.

(3) “Department” means the Department of Revenue.

(4) “Eligibility roster” means a list, prepared under ORS 305.715 and maintained by the commission in chronological order based on the date of form listing or date of eligibility determination, whichever is later, of charitable and governmental entities seeking inclusion on the Oregon individual income tax return forms.

(5) “Form listed” or “form listing” means being listed on the Oregon individual income tax return form.

(6) “Instruction listing” means being listed on the Department of Revenue instructions for tax return checkoff contribution.

(7) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2014.