Oregon Statutes - Chapter 305 - Administration of Revenue and Tax Laws; Appeals - Section 305.710 - Notice of availability of space in tax return for checkoffs; determination of entities eligible for checkoff.

(1) The Department of Revenue shall notify the Oregon Charitable Checkoff Commission of the number of lines available for the material described in ORS 305.745 (2) without adding a page to the various individual tax forms for full-year residents, nonresidents and part-year residents. The department shall provide lines on the form to permit legible form listing of at least 12 entities, if possible, but may provide fewer lines if there is insufficient space on the form. The commission shall limit the number of entities to be listed on the form to conform to the department’s notice unless it determines that the number of eligible entities justifies adding a page to the form.

(2) Any new entity added to the list must, in the judgment of the commission, have a high probability of meeting the requirement in ORS 305.720 (5). [1989 c.987 §7a; 2007 c.822 §2]

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Last modified: August 7, 2008