Oregon § 316.026 Charitable contributions or activities not to be used for domicile or resident status determination

Oregon Statutes

§ 316.026 — Charitable contributions or activities not to be used for domicile or resident status determination

Oregon § 316.026

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.026 (Charitable contributions or activities not to be used for domicile or resident status determination) 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. § 316.026 (2026).

Text

The Department of Revenue may not use the charitable contributions or activities of an individual or the individual’s spouse, whether performed inside or outside this state, for the purposes of determining the individual’s domicile or resident status under this chapter.

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