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Current as of January 01, 2023 | Updated by Findlaw Staff
(1) Each entity desiring to be listed on the Oregon individual income tax return in order to receive contributions by means of checkoff for the biennial years shall file a financial report with the Oregon Charitable Checkoff Commission no later than July 1 of each even-numbered year.
(2) The financial report shall contain, in detail:
(a) The amount of funds received from contributions made by means of checkoff.
(b) The disposition of the funds received from contributions made by means of checkoff.
(3) If required by the commission by rule, the entity shall also file with the commission its budget, financial statements or other documents or information needed by the commission to determine the use of funds received through checkoff.
(4) All information required by this section shall be as of the close of each fiscal year of the two fiscal years of the entity that ended during the 12-month period ending prior to July 1 of the even-numbered calendar year.
Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 305.730 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-305-730/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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