2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 305 - Administration of Revenue and Tax Laws; Appeals › Section 305.720 - Qualification for entity for contributions by checkoff; period of eligibility; reapplication.

Subject to ORS 305.745, an entity qualifies to receive contributions by means of checkoff if the entity:
(1) Supports private charitable causes or engages in public activities that are consistent with policies and programs of the state and:
(a) Checkoff resources are used to augment existing programs or provide new funding to related activities of proven value;
(b) Checkoff funds are not to be used to meet the administrative expenses of the entity;
(c) Programs funded by checkoff resources result in substantial and direct benefits to the human and natural resources of the state that the Oregon Charitable Checkoff Commission determines are unlikely to occur under existing public and private programs; and
(d) Unless the entity is a governmental entity, after checkoff resources are received by the entity, the entity shows a pattern over several years of increasing its total revenues from other than checkoff sources or reaches the level where no more than 50 percent of its revenues are from checkoff sources.
(2) Is qualified to receive contributions that are tax deductible under the following:
(a) Section 170 of the Internal Revenue Code (relating to contributions and gifts to charitable and governmental entities).
(b) Section 501(k) of the Internal Revenue Code (relating to contributions to certain organizations providing child care).
(c) Section 7871 of the Internal Revenue Code (relating to contributions to Indian tribal governments).
(d) Any other federal law allowing a deduction from federal individual income tax for charitable contributions to an entity classified by rule of the Department of Revenue as being an entity belonging to the general class described in paragraphs (a) to (c) of this subsection.
(3) Is:
(a) An Oregon Veterans’ Home, as defined in ORS 408.362, the Nongame Wildlife Fund, the Alzheimer’s Disease Research Fund, the Oregon Military Emergency Financial Assistance Fund, the Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program Fund, the Oregon Prenatal to Kindergarten Program Trust Fund, the Oregon Volunteer Firefighters Association, but only if contributions are dedicated to the direct costs of firefighter training or to the assistance of a firefighter, or a firefighter’s immediate family, who has experienced hardship resulting from the death, injury or illness of the firefighter, or the subaccount described in ORS 305.747 (4)(f) for contributions dedicated to the prevention of child abuse and neglect;
(b) A nonprofit organization described in section 501(c)(3) of the Internal Revenue Code with a gross income of at least $1 million for the year prior to application; or
(c) The central office for a group of affiliated nonprofit organizations with a collective gross income of at least $1 million in the year prior to the year of application.
(4) Collects 10,000 or more signatures from electors of this state attesting that the electors support the entity qualifying for inclusion on a schedule of the Oregon individual income tax return.
(5) Makes application within the time and in the manner prescribed by ORS 305.725.
(6) Files a financial report, and other information, with the commission as described under ORS 305.730. [1989 c.987 §9; 2007 c.822 §5; 2009 c.33 §8; 2021 c.8 §4; 2023 c.547 §33]