(1) Supports private charitable causes or engages in public activities that are consistent with policies and programs of the state and:
(a) Checkoff resources are used to augment existing programs or provide new funding to related activities of proven value;
(b) Checkoff funds are not to be used to meet the administrative expenses of the entity;
(c) Programs funded by checkoff resources result in substantial and direct benefits to the human and natural resources of the state that the Oregon Charitable Checkoff Commission determines are unlikely to occur under existing public and private programs; and
(d) Unless the entity is a governmental entity, after checkoff resources are received by the entity, the entity shows a pattern over several years of increasing its total revenues from other than checkoff sources or reaches the level where no more than 50 percent of its revenues are from checkoff sources.
(2) Is qualified to receive contributions that are tax deductible under the following:
(a) Section 170 of the Internal Revenue Code (relating to contributions and gifts to charitable and governmental entities).
(b) Section 501(k) of the Internal Revenue Code (relating to contributions to certain organizations providing child care).
(c) Section 7871 of the Internal Revenue Code (relating to contributions to Indian tribal governments).
(d) Any other federal law allowing a deduction from federal individual income tax for charitable contributions to an entity classified by rule of the Department of Revenue as being an entity belonging to the general class described in paragraphs (a) to (c) of this subsection.
(3) Is:
(a) An Oregon Veterans’ Home, as defined in ORS 408.362, the Nongame Wildlife Fund, the Alzheimer’s Disease Research Fund, the Oregon Military Emergency Financial Assistance Fund, the Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program Fund, the Prekindergarten Program Trust Fund, the Oregon Volunteer Firefighters Association, but only if contributions are dedicated to the direct costs of firefighter training or to the assistance of a firefighter, or a firefighter’s immediate family, who has experienced hardship resulting from the death, injury or illness of the firefighter, or the subaccount described in ORS 305.747 (4)(f) for contributions dedicated to the prevention of child abuse and neglect;
(b) A nonprofit organization described in section 501(c)(3) of the Internal Revenue Code with a gross income of at least $1 million for the year prior to application; or
(c) The central office for a group of affiliated nonprofit organizations with a collective gross income of at least $1 million in the year prior to the year of application.
(4) Collects 10,000 or more signatures from electors of this state attesting that the electors support the entity qualifying for inclusion on a schedule of the Oregon individual income tax return.
(5) Makes application within the time and in the manner prescribed by ORS 305.725.
(6) Files a financial report, and other information, with the commission as described under ORS 305.730. [1989 c.987 §9; 2007 c.822 §5; 2009 c.33 §8; 2021 c.8 §4]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.005 - Definitions.
Section 305.025 - Department of Revenue; organization; planning; seal.
Section 305.045 - Duties of director.
Section 305.060 - Offices of department; equipment and supplies.
Section 305.063 - Department of Revenue Administration Account; use; limitation.
Section 305.075 - Employees; appointment; duties; compensation and expenses.
Section 305.078 - Authority of Department of Revenue to require fingerprints.
Section 305.081 - Definitions.
Section 305.084 - Financial institution data match system.
Section 305.086 - Delinquent child support obligor.
Section 305.088 - Disclosure of transmission prohibited.
Section 305.091 - Authorized purposes.
Section 305.100 - Rules; forms.
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules.
Section 305.120 - Enforcement of tax laws.
Section 305.125 - Application of administrative rules.
Section 305.127 - Means of providing notice required by department; rules.
Section 305.140 - Power to release real property from certain tax liens.
Section 305.150 - Closing agreements.
Section 305.157 - Extending statutory periods of limitation.
Section 305.180 - Effect of tax warrant for purposes of out-of-state collection.
Section 305.182 - Filing of warrants for unpaid taxes; release, cancellation and satisfaction.
Section 305.184 - Certificate of outstanding warrants; fee; rules.
Section 305.193 - Disclosure of tax information to designated persons; rules.
Section 305.222 - Determination of interest rate.
Section 305.225 - Request of assistance by law enforcement agency; disclosure of tax records.
Section 305.228 - Penalty for second dishonored payment of taxes; waiver.
Section 305.261 - Department to establish program to assist tax practitioners.
Section 305.263 - Order requiring filing report or return; show cause; contempt; appeal.
Section 305.265 - Deficiency notice; payment of deficiency; assessment; appeal; interest; rules.
Section 305.267 - Extension of time to issue notice of deficiency or assessment.
Section 305.270 - Refund of excess tax paid; claim procedure.
Section 305.275 - Persons who may appeal due to acts or omissions.
Section 305.280 - Time for filing appeals; denial of appeal.
Section 305.286 - Potential refund credit in property tax appeals; conditions; procedure; interest.
Section 305.295 - Cancellation of tax, penalty or interest; rules.
Section 305.330 - Tax liability of reorganized business entity.
Section 305.380 - Definitions for ORS 305.385.
Section 305.392 - Process for limiting scope of third-party subpoena.
Section 305.400 - Payment of costs of subpoena compliance; determination of costs.
Section 305.403 - Appeal of value of state-appraised industrial property in tax court.
Section 305.405 - Oregon Tax Court; creation; jurisdiction.
Section 305.412 - Jurisdiction to determine value.
Section 305.418 - When transmitted complaint or petition considered to be filed.
Section 305.420 - Issuance of subpoenas; administration of oaths; depositions.
Section 305.425 - Proceedings to be without jury and de novo; issues reviewable; rules of procedure.
Section 305.437 - Damages for frivolous or groundless appeal or appeal to delay.
Section 305.440 - Finality of unappealed decision of tax court; effect of appeal to Supreme Court.
Section 305.447 - Recovery by taxpayer of certain costs and expenses upon appeal to Supreme Court.
Section 305.452 - Election and term of judge; vacancy; recommendation of appointees to fill vacancy.
Section 305.460 - Salary, expenses, disability and retirement of judge and magistrates.
Section 305.487 - Findings and policy.
Section 305.489 - Considerations in adopting rules.
Section 305.493 - Fees for transcripts or copies of records.
Section 305.505 - Magistrate division records; statistical reports.
Section 305.570 - Standing to appeal to regular division of tax court; perfection of appeal.
Section 305.580 - Exclusive remedies for certain determinations; priority of petitions.
Section 305.586 - Legislative findings; policy on remedies for misspent bond proceeds.
Section 305.587 - Tax court findings; orders; refunds; bond measure construction; other relief.
Section 305.610 - Reciprocal recognition of tax liability; actions in other states for Oregon taxes.
Section 305.645 - Department of Revenue to provide services to political subdivisions.
Section 305.653 - Multistate Tax Compact.
Section 305.685 - Multistate Tax Commission Revolving Account.
Section 305.690 - Definitions for ORS 305.690 to 305.753.
Section 305.700 - Officers; meetings; quorum; director as nonvoting member.
Section 305.725 - Application of entity.
Section 305.730 - Financial report of entity.
Section 305.740 - Commission examination for continuing eligibility; disqualification order.
Section 305.745 - Inclusion of eligible entities on schedule of tax return.
Section 305.747 - Administrative expenses; crediting contributions to entities; rules.
Section 305.753 - State Treasurer may solicit donations to eligible entities; department rules.
Section 305.754 - Designation of contribution to political party on income tax return.
Section 305.756 - Oregon Political Party Fund.
Section 305.757 - Payments to treasurers of political parties.
Section 305.762 - Election for direct deposit of personal income tax refund.
Section 305.792 - Surplus refund donations to education.
Section 305.796 - Election to contribute refund to account in Oregon 529 Savings Network; rules.
Section 305.800 - Taxpayer Advocate.
Section 305.801 - Authority of Taxpayer Advocate to issue order to department.
Section 305.802 - Report to Legislative Assembly.
Section 305.804 - Duty of tax professional to notify department of breach of security.
Section 305.810 - Verification of return, statement or document filed under tax laws.
Section 305.822 - Prohibition on state or local tax on Internet access.
Section 305.823 - Local government tax on telephone services prohibited.
Section 305.830 - Collection of fines, penalties and forfeitures; disbursement; cost of collection.
Section 305.842 - Application of Internal Revenue Code to certain property tax laws.
Section 305.850 - Use of collection agency.
Section 305.860 - Statement of rights of taxpayers; distribution.
Section 305.875 - Rights of taxpayer in meeting or communication with department.
Section 305.890 - Right to enter into agreement to satisfy liability in installment payments.
Section 305.990 - Criminal penalties.
Section 305.992 - Civil penalty for failure to file return for three consecutive years.
Section 305.994 - Civil penalties imposed on financial institution.