There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 317
317.307 Reduction for charitable contribution deduction under federal law; subtraction.
OR Rev Stat § 317.307 (through Leg Sess 2011) What's This?
There shall be subtracted from federal taxable income the amount by which a corporation must reduce its charitable contribution deduction under section 170(d)(2)(B) of the Internal Revenue Code (relating to carryovers of excess contributions for corporations). [1995 c.556 17; 1997 c.839 35]
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