Oregon Revised Statutes Chapter 305 § 305.715 — Determination of eligibility; certification of entities to be listed on
Oregon Revised Statutes Chapter 305 ·
Oregon Code § 305.715·Enacted ·Last updated March 01, 2026
Statute Text
Determination of eligibility; certification of entities to be listed on
schedule of tax return.
(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
Plain English Explanation
This Oregon statute addresses Determination of eligibility; certification of entities to be listed on
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 305.715
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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