Oregon Statutes 316.747 – Contribution to charitable organization subject to disqualification order
(1) Except as provided in subsection (2) of this section, in addition to any other modification to federal taxable income under this chapter there shall be added to federal taxable income the amount of any charitable contribution that:
Terms Used In Oregon Statutes 316.747
- Department: means the Department of Revenue. See Oregon Statutes 316.022
- Taxable income: means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter. See Oregon Statutes 316.022
- Taxpayer: means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. See Oregon Statutes 316.022
(a) Is allowed as a deduction for federal tax purposes for the tax year under section 170 of the Internal Revenue Code;
(b) Is attributable to a contribution to a charitable organization that is the subject of a disqualification order issued under ORS § 128.760 to 128.769; and
(c) Was made to the charitable organization more than 30 days after the date of Internet publication of information relating to the disqualification order under ORS § 128.766.
(2) Charitable contributions described in subsection (1) of this section shall not be added to federal taxable income if the taxpayer provides to the Department of Revenue a written document that the taxpayer received from the organization to which the contribution was made that:
(a) Acknowledges receipt of the contribution by the organization; and
(b) Does not include the disclosure required by ORS § 128.763. [2013 c.260 § 7]