Chapter 677 Oregon Laws 2001

AN ACT

HB 2848

Relating to charitable checkoff qualifications; amending ORS 305.727.

Be It Enacted by the People of the State of Oregon:

SECTION 1. ORS 305.727 is amended to read:

305.727. (1) In addition to the opportunity to apply to the Oregon Charitable Checkoff Commission for listing on the Oregon individual tax return forms under ORS 305.725, [a nonprofit] an entity may apply to the commission for listing in the Department of Revenue instructions and eligibility for tax return checkoff contribution as provided in this section.

(2) In order to qualify for instruction listing, the entity must apply to the commission in the manner in which an entity applies for listing on the individual tax forms under ORS 305.725.

[(3) In order to qualify for instruction listing, the entity must meet the qualifications described in ORS 305.720 and in addition must:]

[(a) Be a nonprofit organization described in section 501(c)(3) of the Internal Revenue Code and have gross income of at least $1 million for the year prior to application, or be 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; and]

[(b) Collect 10,000 or more signatures from electors of this state attesting that the electors support the entity qualifying for instruction listing.]

(3) In order to qualify for instruction listing, the entity must meet the qualifications described in ORS 305.720, collect 10,000 or more signatures from electors of this state attesting that the electors support the entity qualifying for instruction listing and be:

(a) The Oregon Veterans’ Home;

(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) The commission shall review applications and approve those that meet the qualifications of ORS 305.720 and this section. An entity that is approved by the commission shall thereafter qualify for instruction listing for six years and thereafter must reapply under this section for continued listing in additional six-year periods.

(5) The commission shall certify those entities that the commission has approved in the interim since the last preceding certification to the Department of Revenue for listing in the instructions to the forms described in ORS 305.710.

(6) The department shall include in the instructions to the forms described in ORS 305.710 a list of entities that have been certified by the commission under this section as of the date the instructions for the forms must be prepared.

(7) The department shall cause a line to be included on the Oregon individual tax return forms following the listing of the entities described in ORS 305.715 (2). The line may be used by a taxpayer to designate an entity that has qualified for instruction listing under this section as the recipient of a checkoff contribution by the taxpayer. The space for designation shall also provide for checkoff boxes in the amount of $1, $5, $10 or other dollar amounts.

(8) Amounts contributed by charitable checkoff to an instruction-listed entity shall be subject to and distributed as provided in ORS 305.747.

Approved by the Governor June 28, 2001

Filed in the office of Secretary of State June 29, 2001

Effective date January 1, 2002

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