Oregon § 243.972 Gifts; requirements for tax deductibility

Oregon Statutes

§ 243.972 — Gifts; requirements for tax deductibility

Oregon § 243.972

Vol.6

Title 22Public Officers and Employees

Ch. 243Public Employee Rights and Benefits

This text of Oregon § 243.972 (Gifts; requirements for tax deductibility) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 243.972 (2026).

Text

The Public Safety Memorial Fund Board shall investigate whether gifts made to the board under ORS 243.970 are, or could be, tax deductible contributions for the donors. If the gifts do not qualify as tax deductible contributions, the board shall take whatever actions are necessary to ensure that gifts meet the requirements for tax deductibility, unless such action would alter the purposes of ORS 243.954 to 243.974.

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The Public Safety Memorial Fund Board shall investigate whether gifts made to the board under ORS 243.970 are, or could be, tax deductible contributions for the donors. If the gifts do not qualify as tax deductible contributions, the board shall take whatever actions are necessary to ensure that gifts meet the requirements for tax deductibility, unless such action would alter the purposes of ORS 243.954 to 243.974.