Oregon Revised Statutes Chapter 316 § 316.026 — Charitable contributions or activities not to be used for domicile or resident

Charitable contributions or activities not to be used for domicile or resident status determination. 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. [2018 c.52 §2]