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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 305 - Administration of Revenue and Tax Laws; Appeals
Section 305.745 - Inclusion of eligible entities on tax return.
Universal Citation: OR Rev Stat § 305.745 (2019)
(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 the Oregon individual income tax return forms prepared for the biennial years as certified.
(2) Individual taxpayers who file an Oregon income tax return and who will receive a tax refund from the department may designate that a contribution be made to one or more entities listed. Designation shall be made in a space that the department shall cause to be printed on the return form.
(3) Overpayments of tax that are insufficient, due to ORS 293.250 or otherwise, to satisfy the total amount of checkoffs designated on 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 designated on a pro rata basis. [1989 c.987 §14; 2007 c.822 §11]
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