Oregon § 316.838 Art object donation

Oregon Statutes

§ 316.838 — Art object donation

Oregon § 316.838

Vol.8

Title 29Revenue and Taxation

Ch. 316Personal Income Tax

This text of Oregon § 316.838 (Art object donation) 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. § 316.838 (2026).

Text

(1)As used in this section, “art object” means a painting, sculpture, photograph, graphic or craft art, industrial design, costume or fashion design, tape or sound recording or film.

(2)A subtraction from federal taxable income is allowed for a charitable contribution of an art object, if the art object has not been previously sold or otherwise transferred by its creator and the creator makes a charitable contribution of the art object that qualifies for the deduction allowed by section 170 of the Internal Revenue Code for the tax year.

(3)The subtraction under this section shall equal any positive amount obtained by subtracting the amount otherwise deductible on the Oregon tax return of the taxpayer-creator for the tax year as charitable contributions from the amount that would have be

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(1) As used in this section, “art object” means a painting, sculpture, photograph, graphic or craft art, industrial design, costume or fashion design, tape or sound recording or film.
(2) A subtraction from federal taxable income is allowed for a charitable contribution of an art object, if the art object has not been previously sold or otherwise transferred by its creator and the creator makes a charitable contribution of the art object that qualifies for the deduction allowed by section 170 of the Internal Revenue Code for the tax year.
(3) The subtraction under this section shall equal any positive amount obtained by subtracting the amount otherwise deductible on the Oregon tax return of the taxpayer-creator for the tax year as charitable contributions from the amount that would have been deductible by the taxpayer-creator if the deduction for charitable contributions had been computed without reduction in amount under section 170 (e) of the Internal Revenue Code for the art object charitably contributed by its creator.
(4) The taxpayer-creator is not allowed a subtraction under this section unless the taxpayer-creator obtains an appraisal report showing the fair market value of the art object at the time the contribution was made.