(1) Each entity desiring to be listed on the Oregon individual income tax return in order to receive contributions by means of checkoff for the biennial years shall file a financial report with the Oregon Charitable Checkoff Commission no later than July 1 of each even-numbered year.
(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 year of the two fiscal years of the entity that ended during the 12-month period ending prior to July 1 of the even-numbered calendar year. [1989 c.987 §11; 2007 c.822 §9]
Section: Previous 305.705 305.710 305.715 305.720 305.723 305.725 305.727 305.730 305.735 305.740 305.745 305.747 305.749 305.751 305.753 NextLast modified: August 7, 2008