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Oregon Revised Statutes Revenue and Taxation § 305.715

Current as of January 01, 2023 | Updated by Findlaw Staff

(1)(a) The Oregon Charitable Checkoff Commission shall determine if a charitable or governmental entity is qualified under ORS 305.720, for the biennial years, for listing on the Oregon individual income tax return to receive contributions by means of checkoff, as described under and subject to ORS 305.710 and 305.745.

(b) Upon determination, pursuant to an initial application, that an entity qualifies for inclusion on the Oregon individual income tax return forms to receive contributions by means of checkoff, the commission, subject to ORS 305.723, shall cause the name of the entity to be included on the eligibility roster prepared under this section.

(c) If the commission determines that the entity is not qualified to be included on the eligibility roster, the commission shall give notice in the manner provided in ORS 183.415, and ORS 305.740 (3) shall apply.

(2) The commission shall certify in each even-numbered calendar year to the Department of Revenue a list of at least 12 charitable and governmental entities to be listed, if possible, on the Oregon individual income tax return to receive contributions by means of checkoff for the biennial years indicated in the certification, as described in and subject to ORS 305.710 and 305.745.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 305.715 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-305-715/

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