Chapter 1032 Oregon Laws 1999

Session Law

AN ACT

HB 3560

Relating to charitable checkoffs; creating new provisions; and amending ORS 305.725.

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

SECTION 1. Section 2 of this 1999 Act is added to and made a part of ORS 305.690 to 305.753.

SECTION 2. (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 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.

(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.

SECTION 3. ORS 305.725 is amended to read:

305.725. (1) Each entity desiring to receive contributions by means of checkoff on the Oregon individual income tax return shall make initial application to the Oregon Charitable Checkoff Commission not later than [July 1, 1990, or] July 1 of each even-numbered calendar year [thereafter]. The application shall contain or be accompanied by:

(a) The name of the entity.

(b) The address of the principal place of business of the entity and the name of the person, officer or employee to whom the moneys contributed by means of checkoff are to be remitted pursuant to ORS 305.747.

(d) The name and personal address of a person who is a principal in the solicitation activities for the entity.

(e) Evidence satisfactory to the commission that contributions to the entity qualify for tax deduction under section 170 of the Internal Revenue Code or other law listed under ORS 305.720 (2) or, in the case of an application for instruction listing, section 2 of this 1999 Act. This evidence may, but need not, take the form of an Internal Revenue Service ruling, a listing of the entity on the list published by the Internal Revenue Service listing organizations qualified to receive tax deductible contributions or an answer to an inquiry as to the status of the entity addressed to the Commissioner of Internal Revenue.

(f) If applicable, evidence that ORS 128.610 to 128.750 has been complied with.

(g) A financial report, and other information, as described in ORS 305.730.

(2) If, at any time, there is a change of person, officer or employee to whom contributions received by means of checkoff are to be remitted under ORS 305.747, the governing body of the entity shall give notice to the Department of Revenue. The notice shall contain the name of the entity and the name of the new person, officer or employee to whom contributions shall be remitted.

Approved by the Governor August 20, 1999

Filed in the office of Secretary of State August 23, 1999

Effective date October 23, 1999

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