71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 1459
 
                           A-Engrossed
 
                         House Bill 2848
                   Ordered by the House May 29
             Including House Amendments dated May 29
 
Sponsored by Representative MERKLEY; Representatives BOWMAN,
  BUTLER, DEVLIN, GARDNER, HANSEN, HILL, HOPSON, KNOPP, KROPF,
  KRUMMEL, KRUSE, TOMEI, WINTERS, Senator SHIELDS
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure.
 
    { - Reduces number of signatures required for nonprofit
organization to qualify for checkoff contribution listing on
Oregon Department of Revenue instructions for individual tax
return form. - }
   { +  Gives Oregon Veterans' Home opportunity to be listed in
instructions for Oregon individual income tax return form as
entity qualified to receive charitable checkoff
contributions. + }
 
                        A BILL FOR AN ACT
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.
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