(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 a schedule of the Oregon individual income tax return prepared for the tax year as certified.

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(2) Individual taxpayers who file an Oregon income tax return and who will receive a tax refund from the department may indicate that a contribution is to be made to one or more of the included entities. Indication shall be made in a space that the department shall cause to be printed on the schedule.

(3) Overpayments of tax that are insufficient, due to ORS § 293.250 or otherwise, to satisfy the total amount of checkoffs indicated on a schedule of 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 indicated on a pro rata basis. [1989 c.987 § 14; 2007 c.822 § 11; 2021 c.8 § 8]