ORS § 305.730

Current through 2024 Regular Session legislation effective June 6, 2024
Section 305.730 - Financial report of entity
(1) Each entity included on a schedule of the Oregon individual income tax return in order to receive contributions by means of checkoff shall file a financial report with the Oregon Charitable Checkoff Commission no later than July 1 of the third tax year for which the entity seeks to be included on a schedule of the individual income tax return and no later than July 1 of every second year thereafter.
(2) The financial report shall contain, in detail:
(a) The amount of funds received from contributions made by means of checkoff.
(b) The disposition of the funds received from contributions made by means of checkoff.
(3) If required by the commission by rule, the entity shall also file with the commission its budget, financial statements or other documents or information needed by the commission to determine the use of funds received through checkoff.
(4) All information required by this section shall be as of the close of each fiscal or calendar year of the two years that ended during the 12-month period ending prior to July 1 of the year in which the financial report is filed.

ORS 305.730

Amended by 2021 Ch. 8,§ 6, eff. 9/25/2021.
1989 c.987 §11; 2007 c. 822, § 9