Current through 2024 Regular Session legislation effective June 6, 2024
Section 305.725 - Application of entity(1) Each entity seeking to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return shall make initial application to the Oregon Charitable Checkoff Commission not later than July 1 of the first tax year for which the entity seeks to be included on a schedule of the individual income tax return. 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.(c) The names and personal addresses of the principals of the entity.(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). 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 the entity has complied with ORS 128.610 to 128.769.(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.Amended by 2021 Ch. 8,§ 5, eff. 9/25/2021.1989 c.987 §10; 1991 c.532 §24; 1999 c.1032 §3