Chapter 822
AN ACT
SB 859
Relating to charitable checkoffs; creating new provisions; amending ORS
305.690, 305.710, 305.715, 305.720, 305.727, 305.730, 305.740, 305.745,
305.747, 305.749, 305.753, 316.490, 316.491, 316.493, 431.855, 496.380 and
496.385; repealing ORS 305.749; and declaring an emergency.
Be It Enacted by the People of
the State of
SECTION 1. ORS 305.690 is amended to read:
305.690. As used in ORS
305.690 to 305.753, unless the context otherwise requires:
(1) “Biennial years”
means the two income tax years of individual taxpayers that begin in the two
calendar years immediately following the calendar year in which a list is
certified under ORS 305.715.
(2) “Commission” means
the Oregon Charitable Checkoff Commission.
(3) “Department” means
the Department of Revenue.
(4) “Eligibility
roster” means a list, prepared under ORS 305.715 and maintained by the
commission in chronological order based on the date of form listing or date of
eligibility determination, whichever is later, of charitable and governmental
entities seeking inclusion on the Oregon individual income tax return forms.
(5) “Form listed” or “form
listing” means being listed on the
(6) “Instruction listing”
means being listed on the Department of Revenue instructions for tax return
checkoff contribution.
[(4)] (7) “Internal Revenue Code” means the federal Internal
Revenue Code as amended and in effect on December 31, 2004.
SECTION 2. ORS 305.710 is amended to read:
305.710. (1) The
Department of Revenue shall notify the Oregon Charitable Checkoff Commission of
the number of lines available for the material described in ORS 305.745 (2)
without adding a page to the various individual tax forms for full-year
residents, nonresidents and part-year residents. The
department shall provide lines on the form to permit legible form listing of at
least 12 entities, if possible, but may provide fewer lines if there is
insufficient space on the form. The commission shall limit the number of
entities to be listed on the form to conform to the department’s notice unless
it determines that the number of eligible entities justifies adding a page to
the form.
(2) Any new entity added
to the list must, in the judgment of the commission, have a high probability of
meeting the requirement in ORS 305.720 (5).
SECTION 3. ORS 305.715 is amended to read:
305.715. (1)(a) The Oregon Charitable Checkoff Commission shall[:]
[(1)] determine if a charitable or governmental entity is qualified
under ORS 305.720, for the biennial years, for listing on the Oregon individual
income tax return to receive contributions by means of checkoff, as described
under and subject to ORS 305.710 and 305.745.
(b) Upon
determination, pursuant to an initial application, that an entity qualifies for
inclusion on the Oregon individual income tax return forms to receive
contributions by means of checkoff, the commission, subject to section 4 of
this 2007 Act, shall cause the name of the entity to be included on the
eligibility roster prepared under this section.
(c) If the commission
determines that the entity is not qualified to be included on the eligibility
roster, the commission shall give notice in the manner provided in ORS 183.415,
and ORS 305.740 (3) shall apply.
(2) The commission
shall certify [in 1990, and certify]
in each even-numbered calendar year [thereafter,]
to the Department of Revenue a list of at least 12 charitable and
governmental entities to be listed, if possible, on the Oregon individual
income tax return to receive contributions by means of checkoff for the
biennial years indicated in the certification, as described [under] in and subject to ORS
305.710 and 305.745.
SECTION 4. (1) In the event that one or more entities
are certified and placed on the eligibility roster under ORS 305.715 but not
all entities can be included on the Oregon individual income tax return forms
because of space limitations, the Oregon Charitable Checkoff Commission shall,
prior to determining the entities to be listed on the eligibility roster for
the ensuing year, identify those entities that have been included on the tax
forms for two or more years.
(2) To the extent there
are entities on the eligibility roster that have not been form listed, the commission
shall direct the Department of Revenue to remove from the tax forms for the
next year those entities that have been included on the tax forms for two or
more years.
(3)(a) The identified
entities shall be removed from inclusion on the tax forms based on the number
of calendar years for which the entities have been included on the forms, with
entities that have been included on the forms for the greatest number of years
being removed first.
(b) If identified
entities have been included on the tax forms for an equal number of years and
space limitations require the removal of some, but not all, of the entities
identified in subsection (1) of this section, in order to permit inclusion of
entities from the eligibility roster on the tax forms for the next year, the
commission shall direct the department to remove the entity or entities
garnering the smallest average amount of donations for the years that the
entity or entities appeared on the tax forms.
(4) If an entity removed
from form listing under subsection (3) of this section continues to meet the
eligibility requirements under ORS 305.720, an entity removed from the
charitable checkoff portion of the tax forms shall be placed at the end of the
eligibility roster for form listing in succeeding tax years and shall be
considered to be an entity that has not been form listed for purposes of
subsection (2) of this section.
SECTION 5. ORS 305.720 is amended to read:
305.720. Subject to ORS
305.710 and 305.745 and section 4 of this 2007 Act, an entity qualifies
for listing on the eligibility roster for form listing [Oregon individual income tax return] to
receive contributions by means of checkoff if:
(1) The entity 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. Checkoff funds are not to be used to meet the
administrative expenses of the entity;
(b) Programs funded by
checkoff resources must 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
(c) 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) The entity 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) The entity makes application
for listing within the time and in the manner prescribed by ORS 305.725.
(4) The entity files a
financial report, and other information, with the commission as described under
ORS 305.730.
(5) The entity received
[$50,000] $25,000 or more in checkoff
contributions in at least one of the two tax years immediately preceding the
tax year for which it is to be listed on the Oregon income tax return. This
subsection does not apply if the entity has not been included on the
SECTION 6. 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] be listed on the Oregon
individual tax return forms under ORS 305.725, an entity on the eligibility
roster 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, 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, the Alzheimer’s Disease Research Fund, the Oregon Military Emergency
Financial Assistance Fund or the subaccount described in ORS 316.493 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) 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,
except that an entity that reapplies does not need to collect 10,000 or more
signatures.
(5) The commission shall
certify those entities that are on the eligibility roster and 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] two lines to be
included on the Oregon individual tax return forms following the listing of the
entities described in ORS 305.715 (2). [The
line] These lines may be used by a taxpayer to designate [an entity that has] one or two
entities that have 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.
SECTION 7. ORS 305.727, as amended by section 6 of this
2007 Act, is amended to read:
305.727. (1) In addition
to the opportunity to be listed on the Oregon individual tax return forms under
ORS 305.725, an entity on the eligibility roster may apply to the commission
for listing in the Department of Revenue instructions 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, 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, the Nongame Wildlife Fund, the Alzheimer’s Disease Research Fund,
the Oregon Military Emergency Financial Assistance Fund or the subaccount
described in ORS 316.493 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) 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, except that an entity that reapplies does not need to collect 10,000
or more signatures.
(5) The commission shall
certify those entities that are on the eligibility roster and 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 two lines to be included on the
(8) Amounts contributed
by charitable checkoff to an instruction-listed entity shall be subject to and
distributed as provided in ORS 305.747.
SECTION 8. Notwithstanding ORS 305.727, an entity that
qualified for instruction listing before the tax year beginning on January 1,
2007, is not required to collect signatures in order to qualify for instruction
listing for any tax year beginning on or after January 1, 2007.
SECTION 9. ORS 305.730 is amended to read:
305.730. (1) Each entity
desiring to be listed on the Oregon individual income tax return in order to
receive contributions by means of checkoff for the biennial years shall file a
financial report with the Oregon Charitable Checkoff Commission no later than
July 1 [of 1990, or July 1] of each
even-numbered year [thereafter].
(2) The financial report
shall contain, in detail:
(a) The amount of funds
received from contributions made by means of checkoff.
(b) The disposition of
the funds received from contributions made by means of checkoff.
(3) If required by the
commission by rule, the entity shall also file with the commission its budget,
financial statements or other documents or information needed by the commission
to determine the use of funds received through checkoff.
(4) All information
required by this section shall be as of the close of each fiscal year of the
two fiscal years of the entity that ended during the 12-month period ending prior
to July 1 of the even-numbered calendar year.
SECTION 10. ORS 305.740 is amended to read:
305.740. (1) Prior to
the end of [1990 and prior to the end of]
each even-numbered calendar year [thereafter],
and subject to subsection (2) of this section, the Oregon Charitable Checkoff
Commission shall examine the list of entities included on the Oregon personal
income tax return for the tax year beginning in the calendar year immediately
preceding and shall determine if each entity listed is qualified under ORS
305.710 and 305.720 to be listed on the return to receive contributions by
means of checkoff for the ensuing biennial years.
(2)(a) The Department of
Revenue shall determine for each tax year if each entity listed for checkoff on
the return for the preceding tax year meets the criteria under ORS 305.720 (5)
and shall notify the commission, if and when appropriate. In determining the
amount received in contributions from checkoffs for an entity for a particular
tax year:
(A) For purposes of
meeting the [$50,000] $25,000
minimum contribution, the amount received in contributions from checkoffs in
the amount shown in the department’s financial statement for the fiscal year
shall be counted.
(B) The amount of
receipts shall not be reduced by the amount of administrative expense referred
to in ORS 305.747.
(b) The determination of
the department made under paragraph (a) of this subsection is final and may not
be appealed. Notwithstanding subsection (1) of this section, an entity that has
not met the criteria of ORS 305.720 (5) shall not be listed on the return for
checkoff.
(3)(a) If the
commission, for any reason other than that contributions by means of checkoff
did not reach the amount required under ORS 305.720 (5), determines that an
entity included on the list certified under ORS 305.715 (2) for the prior
biennial years is not qualified to be included, or that an entity making
application is not qualified to be included, or is not included because of
determinations under ORS 305.710, on the list for the ensuing biennial years,
the commission shall so order.
(b) The commission shall
serve upon the entity, either by personal service or by certified mail, return
receipt requested, the order issued under paragraph (a) of this subsection. The
order shall comply with the applicable notice requirements of ORS 183.415.
(c) The entity or person
or persons to whom the order is directed shall have 20 days from the date of
personal service or mailing of the notice in which to make written application
to the commission for a contested case hearing to be held in accordance with
ORS 183.415 to 183.500 before the commission or the designee of the commission.
In any hearing before the designee of the commission, the designee is
authorized to issue the final order in the matter.
(d) Upon failure to
request a contested case hearing within the time specified, the order shall
become final.
(e) Appeal may be taken
from a final order as specified under ORS 183.480 to 183.497.
(f) A final order issued
by the commission, the designee of the commission, the Court of Appeals or the
Oregon Supreme Court determining that an entity be included on the list
certified under ORS 305.715 (2) may require only that the entity be included on
the list next certified after the effective date of the final order.
SECTION 11. ORS 305.745 is amended to read:
305.745. (1) Upon
receipt of the list certified by the Oregon Charitable Checkoff Commission
under ORS 305.715 (2), the Department of Revenue shall cause the name of each
entity so listed to be included on the Oregon individual income tax return
forms prepared for the biennial years as certified.
(2) Individual taxpayers
who file an
(3) Overpayments of tax
that are insufficient, due to ORS 293.250 or otherwise, to satisfy the total
amount of checkoffs designated on a tax return under subsection (2) of this
section and under statute other than ORS 305.690 to 305.753 shall be allocated
among the entities designated on a pro rata basis.
SECTION 12. ORS 305.747 is amended to read:
305.747. (1) Amounts
equal to the amounts checked off under ORS 305.745 shall be remitted by the
Department of Revenue to the State Treasurer who shall deposit the amounts in a
suspense account established under ORS 293.445.
(2)(a) Of the amounts
remitted and deposited under subsection (1) of this section [or remitted and deposited under ORS 305.749
(1)], a portion is continuously appropriated for use in reimbursing the
General Fund for costs paid or incurred by the Oregon Charitable Checkoff
Commission in administering the checkoff programs established under ORS 305.690
to 305.753. No more than one percent of the moneys generated
by the checkoff programs per fiscal year ending June 30, 1990, or per any
fiscal year thereafter, is appropriated under this paragraph.
(b) Of the amounts
remitted and deposited under subsection (1) of this section, a portion is
continuously appropriated for use in reimbursing the General Fund for costs
paid or incurred by the department in administering the checkoff program
established under ORS 305.690 to 305.753. The department shall adopt by rule a
formula or other method of determining the cost of administering each checkoff
program. Each program shall be charged the cost of administration not to exceed
10 percent of the amount received in checkoff contributions.
(c) Moneys appropriated
under this subsection shall be transferred to the General Fund on a quarterly
basis.
(3) The records of the
department shall reflect the amount that the department has credited to each
entity less administrative expenses. Subject to ORS 305.745 (3), the amount
credited to each entity shall be equal to the amount checked off for that
entity under ORS 305.745 less administrative expenses. The net amount of moneys
credited to an entity shall be transferred by the department to the entity, as
specified by law, on a periodic basis, or is continuously appropriated to the
department for payment to the entity and the department shall pay and remit the
net amount credited to the entity, without interest, to the entity on a
periodic basis. The department shall adopt rules governing the transferring or
remitting of checkoff moneys to the entities for which the amounts were checked
off. The rules shall specify the time, no less often than quarterly,
that the moneys are to be transferred or remitted to the entities by the
department.
SECTION 13. ORS 305.749 is amended to read:
305.749. [Except as provided in ORS 305.690 to 305.753
and as otherwise specifically provided,] The
following are applicable to the [various]
Nongame Wildlife Fund checkoff [programs]
program established under ORS [316.491
and 496.380 and ORS chapter 316] 496.380 to 496.390:
(1) Subject to
subsection (4) of this section, the dollar amounts of contributions made by
taxpayer checkoff on
(2) Of the contributions
so deposited, a portion is continuously appropriated for use to reimburse the
General Fund for costs incurred in administering the [various checkoff programs] checkoff program. No more than 10
percent of the moneys generated by [each]
the checkoff program per fiscal year ending June 30 may be appropriated
under this subsection.
(3) The remainder of the
contributions shall be credited by the department to [each] the checkoff program [in proportion to the total amounts checked off for the tax year, the
proportions to be determined on the basis of tax returns processed as of the
June 30 following the tax year]. The amounts so credited to [each of the checkoff programs] the
checkoff program are continuously appropriated to the department for
payment to the checkoff designee, or shall be transferred by the department to
the checkoff designee, as specified under the law governing the [particular] checkoff program. The
department may adopt rules governing the crediting and payment or transfer of
checkoff moneys. In addition to any other provision, if adopted, the rules
shall specify the time that the contributions to [a] the program so credited are to be paid or transferred by
the department.
(4)[(a)] Space for designating the dollar
amount of a contribution made to [each]
the checkoff program shall be printed on the
[(b) Overpayments of tax that are insufficient, due to ORS 293.250 or
otherwise, to satisfy the total amount of checkoffs designated on a tax return
shall be allocated among the designees on a pro rata basis as provided under
ORS 305.745 (3).]
[(5)(a) If, as of June 30 of the calendar year immediately following the
calendar year in which a particular tax year begins, the department determines
that the total amount checked off for that tax year for a checkoff program is
$50,000 or less, the department shall notify a person administering the program
or other appropriate person.]
[(b) If, as determined by the department under paragraph (a) of this
subsection, the total amount checked off for a particular checkoff program is
$50,000 or less for each year in a period of two consecutive tax years, a
checkoff line and appropriate box for that program shall not be provided on the
Oregon individual tax return for the tax year immediately following the later
year of the two-year period nor for any tax year thereafter, except as
otherwise provided by law.]
[(c) As used in this subsection, “total amount checked off” means the
total amount checked off by taxpayers as reflected by tax returns for the tax
year processed as of June 30 before any deduction for administrative costs as
required under subsection (2) of this section has occurred but after any
proration under subsection (4) of this section.]
SECTION 14. ORS 305.753 is amended to read:
305.753. (1) The State
Treasurer may solicit and accept from private and public sources and cause to
be credited and paid to any entity gifts, grants and other donations, in money
or otherwise, if the entity is currently listed or entitled to be listed on the
Oregon tax return for checkoff.
(2) In accordance with
ORS chapter 183, the Department of Revenue may adopt rules to carry out the
purposes of ORS 305.690 to 305.753.
(3) Except as provided
in ORS 305.749, ORS 305.690 to 305.753 do not apply to the Nongame Wildlife
Fund established under ORS 496.385.[,
the Alzheimer’s Disease Research Fund established under section 3, chapter 902,
Oregon Laws 1987, the subaccount created pursuant to section 36 (2), chapter
1084, Oregon Laws 1999, or its successor, the Oregon Military Emergency Financial
Assistance Fund established under ORS 396.364 or other checkoff program
established by statute other than ORS 305.690 to 305.753.]
SECTION 15. ORS 305.753, as amended by section 14 of this
2007 Act, is amended to read:
305.753. (1) The State Treasurer
may solicit and accept from private and public sources and cause to be credited
and paid to any entity gifts, grants and other donations, in money or
otherwise, if the entity is currently listed or entitled to be listed on the
Oregon tax return for checkoff.
(2) In accordance with
ORS chapter 183, the Department of Revenue may adopt rules to carry out the
purposes of ORS 305.690 to 305.753.
[(3) Except as provided in ORS 305.749, ORS 305.690 to 305.753 do not
apply to the Nongame Wildlife Fund established under ORS 496.385.]
SECTION 16. ORS 316.490 is amended to read:
316.490. (1) Individual
taxpayers who file an Oregon income tax return for purposes of this chapter and
who will receive a tax refund from the Department of Revenue may designate that
a contribution be made to the Alzheimer’s Disease Research Fund [by marking the appropriate box printed on
the return pursuant to subsection (2) of this section] as provided in
ORS 305.690 to 305.753.
[(2) The Department of Revenue shall print on the face of the
[(3)] (2) A designation under subsection (1) of this section
shall be made with respect to any taxable year on the returns for that taxable
year, and once made shall be irrevocable.
SECTION 17. ORS 316.491 is amended to read:
316.491. (1) Personal
income taxpayers who file an Oregon income tax return and who will receive a
tax refund from the Department of Revenue may designate that a contribution of
all or a portion of the refund be made to the Oregon Military Emergency Financial
Assistance Program by marking the appropriate box printed on the return [pursuant to subsection (2) of this section]
as provided in ORS 305.690 to 305.753.
[(2)(a) Subject to paragraph (b) of this
subsection, the Department of Revenue shall print on the face of the
[(b) If space limitations make listing the Oregon Military Emergency
Financial Assistance Program on the return form impracticable without the
removal of a checkoff program listing described in ORS 316.490, 316.493 or
496.380, the Oregon Military Emergency Financial Assistance Program may be
given an instruction listing as described in ORS 305.727. ORS 305.727 (3) does
not apply to the
[(3)] (2) Moneys contributed to the Oregon Military Emergency
Financial Assistance Program through the checkoff program described in
subsection (1) of this section shall be deposited in the Oregon Military
Emergency Financial Assistance Fund.
SECTION 18. ORS 316.493 is amended to read:
316.493. (1) Recognizing
that children are Oregon’s most valuable resource and that child abuse and
neglect is a threat to the physical, mental and emotional health of children;
and further recognizing that the incidence of validated cases of reported child
abuse and neglect has been increasing at an alarming rate in Oregon and
represents an enormous threat to the welfare of our community, the Legislative
Assembly hereby provides an additional opportunity to taxpayers to assist in
child abuse and neglect prevention by means of an income tax checkoff.
(2) Any individual
taxpayer who files an Oregon income tax return and who will receive a tax
refund from the Department of Revenue may designate that a contribution be made
to the holder of the subaccount established pursuant to section 36 (2), chapter
1084, Oregon Laws 1999, or a successor subaccount, account or fund by marking
the appropriate box printed on the return [pursuant
to subsection (3) of this section] as provided in ORS 305.690 to 305.753.
[(3) The department shall print on the face of the
[(4)] (3) The Department of Revenue shall transfer to the
subaccount established pursuant to section 36 (2), chapter 1084, Oregon Laws
1999, or a successor subaccount, account or fund an amount as credited to the
subaccount or its successor [under ORS
305.749].
SECTION 19. ORS 431.855 is amended to read:
431.855. (1) There is established as a separate and distinct fund in the
State Treasury an Alzheimer’s Disease Research Fund. The Alzheimer’s
Disease Research Fund shall consist of:
(a) An amount credited
to the fund [under ORS 305.749] pursuant
to ORS 305.690 to 305.753, which shall be transferred by the Department of
Revenue to the fund.
(b) Gifts, grants and
donations, in money or otherwise, for use as described in subsection (2) of
this section, which the State Treasurer may solicit and accept from private and
public sources and shall cause to be deposited and credited to the Alzheimer’s
Disease Research Fund.
(c) Interest or other
earnings on the amounts described in paragraphs (a) and (b) of this subsection
which shall inure to the benefit of the Alzheimer’s Disease
Research Fund.
(2) Moneys contained in
the Alzheimer’s Disease Research Fund are continuously appropriated for the
purpose of grants to the Alzheimer’s Disease Center of Oregon, a cooperative
venture between Oregon Health and Science University, Good Samaritan Hospital
and Medical Center, the United States Department of Veterans Affairs and the
Alzheimer’s Disease and Related Disorders Association to carry out research on
Alzheimer’s disease and related disorders.
SECTION 20. ORS 496.380 is amended to read:
496.380. [(1)] Individual taxpayers who file an
Oregon income tax return and who will receive a tax refund from the Department
of Revenue may designate that a contribution be made to the Nongame Wildlife
Fund by marking the appropriate box printed on the return [pursuant to subsection (2) of this section] as provided in ORS
305.690 to 305.753.
[(2) The Department of Revenue shall print on the face of the Oregon
income tax form for residents a space for taxpayers to designate that a
contribution be made to the Nongame Wildlife Fund from their income tax refund.
The space for designating the contribution shall provide for checkoff boxes as
indicated under ORS 305.749.]
SECTION 21. ORS 496.385 is amended to read:
496.385. (1) There is established as a separate and distinct fund in the
State Treasury a Nongame Wildlife Fund. The Nongame Wildlife Fund shall consist
of:
(a) An amount credited
to the fund under ORS [305.749] 305.690
to 305.753, which shall be transferred by the Department of Revenue to the
fund.
(b) Gifts, grants and
donations, in money or otherwise, for use as described in subsection (2) of
this section, which the State Treasurer may solicit and accept from private and
public sources and shall cause to be deposited and credited to the Nongame
Wildlife Fund.
(c) Interest or other
earnings on the amounts described in paragraphs (a) and (b) of this subsection
which shall inure to the benefit of the Nongame Wildlife Fund.
(2) Moneys contained in
the Nongame Wildlife Fund are continuously appropriated for the purposes
specified in ORS 496.390.
SECTION 22. Notwithstanding any other provision of ORS
305.690 to 305.753, an entity that is form listed, as that term is defined in
ORS 305.690, on individual income tax return forms for the tax year beginning
on January 1, 2007, may not be removed from form listing until the return forms
for the tax year beginning on January 1, 2009.
SECTION 23. Section 4 of this 2007 Act is added to and
made a part of ORS 305.690 to 305.753.
SECTION 24. ORS 305.749 is repealed on January 2, 2012.
SECTION 25. Section 4 of this 2007 Act and the amendments
to statutes by sections 1 to 3, 5, 6, 9 to 14 and 16 to 19 of this 2007 Act
apply to tax years beginning on or after January 1, 2007.
SECTION 26. The amendments to statutes by sections 7,
15, 20 and 21 of this 2007 Act and the repeal of ORS 305.749 by section 24 of
this 2007 Act apply to tax years beginning on or after January 1, 2012.
SECTION 27. This 2007 Act being necessary for the
immediate preservation of the public peace, health and safety, an emergency is
declared to exist, and this 2007 Act takes effect on its passage.
Approved by the Governor July 17, 2007
Filed in the office of Secretary of State July 19, 2007
Effective date July 17, 2007
__________