Oregon § 305.715 Determination of eligibility; certification of entities to be listed on schedule of tax return

Oregon Statutes

§ 305.715 — Determination of eligibility; certification of entities to be listed on schedule of tax return

Oregon § 305.715

Vol.8

Title 29Revenue and Taxation

Ch.305

This text of Oregon § 305.715 (Determination of eligibility; certification of entities to be listed on schedule of tax return) 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. § 305.715 (2026).

Text

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

(b)Upon determination, pursuant to an initial application, that an entity qualifies to receive contributions by means of checkoff, the commission shall cause the name of the entity to be included on a schedule of the Oregon individual income tax return.

(c)If the commission determines that the entity is not qualified to be included on the schedule, the commission shall give notice in the manner provided in ORS 183.415, and ORS 305.740 (2) shall apply.

(2)The commission shall cert

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(1)(a) The Oregon Charitable Checkoff Commission shall determine if a charitable or governmental entity is qualified under ORS 305.720, for the current tax year, to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return, as described under and subject to ORS 305.745.
(b) Upon determination, pursuant to an initial application, that an entity qualifies to receive contributions by means of checkoff, the commission shall cause the name of the entity to be included on a schedule of the Oregon individual income tax return.
(c) If the commission determines that the entity is not qualified to be included on the schedule, the commission shall give notice in the manner provided in ORS 183.415, and ORS 305.740 (2) shall apply.
(2) The commission shall certify in each calendar year to the Department of Revenue those charitable and governmental entities to be included on a schedule of the Oregon individual income tax return for the purpose of receiving contributions by means of checkoff for the year indicated in the certification, as described in and subject to ORS 305.745.
(3) Subject to ORS 305.740, an entity that is approved by the commission is qualified for inclusion on the schedule for six years and may thereafter reapply under this section by July 1 of the next year after the final year of qualification for continued inclusion in additional six-year periods, except that an entity that reapplies is not subject to the requirement to collect signatures under ORS 305.720 (4).