Oregon Revised Statutes Chapter 317 § 317.307 — Reduction for charitable contribution deduction under federal law; subtraction
Oregon Revised Statutes Chapter 317 ·
Oregon Code § 317.307·Enacted ·Last updated March 01, 2026
Statute Text
Reduction for charitable contribution deduction under federal law; subtraction.
There shall be subtracted from
federal taxable income the amount by which a corporation must reduce its
charitable contribution deduction under section 170(d)(2)(B) of the Internal
Revenue Code (relating to carryovers of excess contributions for corporations).
[1995 c.556 §17; 1997 c.839 §35]
Plain English Explanation
This Oregon statute addresses Reduction for charitable contribution deduction under federal law; subtraction. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 317.307
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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