75th OREGON LEGISLATIVE ASSEMBLY--2009 Regular Session
 
HA to HB 3414
 
LC 3528/HB 3414-3
 
                       HOUSE AMENDMENTS TO
                         HOUSE BILL 3414
 
                     By COMMITTEE ON REVENUE
 
                             June 23
 
  On page 1 of the printed bill, line 2, after 'ORS' delete the
rest of the line and lines 3 through 5 and insert '305.727; and
prescribing an effective date.'.
  Delete lines 7 through 30 and delete pages 2 through 6 and
insert:
  '  { +  SECTION 1. + } ORS 305.727 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 Alzheimer's Disease
Research Fund, the Oregon Military Emergency Financial Assistance
Fund { + , the Oregon Volunteer Firefighters Association + } 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 Oregon individual tax return forms following the listing of
the entities described in ORS 305.715 (2). These lines may be
used by a taxpayer to designate one  { + entity + } or two
entities that have qualified for instruction listing under this
section as the
  { - recipient - }   { + recipients + } of   { - a - }  checkoff
 { - contribution - }  { +  contributions + } by the taxpayer.
  ' (8) Amounts contributed by charitable checkoff to an
instruction-listed entity shall be subject to and distributed as
provided in ORS 305.747.
  '  { +  SECTION 2. + } ORS 305.727, as amended by section 7,
chapter 822, Oregon Laws 2007, 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 { + , the Oregon Volunteer Firefighters
Association + } 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 Oregon individual tax return forms following the listing of
the entities described in ORS 305.715 (2). These lines may be
used by a taxpayer to designate one  { + entity + } or two
entities that have qualified for instruction listing under this
section as the
  { - recipient - }   { + recipients + } of   { - a - }  checkoff
 { - contribution - }  { +  contributions + } by the taxpayer.
  ' (8) Amounts contributed by charitable checkoff to an
instruction-listed entity shall be subject to and distributed as
provided in ORS 305.747.
  '  { +  SECTION 3. + }  { + The amendments to ORS 305.727 by
sections 1 and 2 of this 2009 Act apply to individual income tax
returns for tax years beginning on or after January 1, 2010. + }
  '  { +  SECTION 4. + }  { + This 2009 Act takes effect on the
91st day after the date on which the regular session of the
Seventy-fifth Legislative Assembly adjourns sine die. + } ' .
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