Oregon Code § 243.972·Enacted ·Last updated March 01, 2026
Statute Text
Gifts;
requirements for tax deductibility.
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. [1999 c.981 §18]
Note:
See note under 243.950.
Plain English Explanation
This Oregon statute addresses Gifts;
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 243.972
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Gifts;
. Read the full statute text above for details.
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The formal citation is Oregon Code § 243.972. Use this format in legal documents and court filings.
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