Oregon Revised Statutes Revenue and Taxation § 305.754

(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 box provided on the return form pursuant to subsection (2) of this section. The amount designated shall be subtracted from any refund due on the return.

(3) If a taxpayer filing a full-year Oregon individual income tax return designates more than one political party to receive the contribution, the designation is void and no contribution is made.

(4) If a joint return is filed and only one political party is designated, that political party shall receive a contribution in the total amount designated. If two political parties are designated on a joint return, each political party shall receive a contribution in the amount designated by each joint filer. If more than two parties are designated, the designations are void and no contribution is made.

(5) If an organization that is not a major or minor political party is designated under this section, the designation is void and no contribution is made.

(6) If a designation is void under subsection (3), (4) or (5) of this section, the department shall adjust the return to reflect the amount designated for contribution under this section.

(7) If a taxpayer designates both a contribution to a political party under this section and a contribution pursuant to ORS 305.745, and the refund due the taxpayer is insufficient to satisfy the designated contribution under ORS 305.745, the designation under this section is void and no contribution to a political party is made.