ORS 305.690: Definitions for ORS 305.690 to 305.753.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
As used in ORS 305.690 to 305.753, unless the context otherwise requires: (1) “Commission” means the Oregon Charitable Checkoff Commission. (2) “Department” means the Department of Revenue. (3) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2023. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15; 2018 c.101 §15; 2019 c.319 §15; 2021 c.8 §1; 2021 c.456 §16a; 2022 c.83 §16; 2023 c.171 §16; 2024 c.75 §16]
This rule cites
- ORS 305.690 — resolved
- 305.753 — resolved
Cited by
- ORS 305.271: Refund transfer or assignment prohibited; exception.
- ORS 305.745: Inclusion of eligible entities on schedule of tax return.
- ORS 305.747: Administrative expenses; crediting contributions to entities; responsibilities of department and director; rules.
- ORS 305.753: State Treasurer may solicit donations to eligible entities; department rules.
- ORS 314.057: Application of Economic Stimulus Act of 2008 (P.L. 110-185), Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245), Food, Conservation, and Energy Act of 2008 (P.L. 110-246), Housing and Economic Recovery Act of 2008 (P.L. 110-289), Emergency Economic Stabilization Act of 2008, Energy Improvement and Extension Act of 2008, Tax Extenders and Alternative Minimum Tax Relief Act of 2008 (P.L. 110-343) and Fostering Connections to Success and Increasing Adoptions Act of 2008 (P.L. 110-351).
- ORS 314.059: Application of American Recovery and Reinvestment Act of 2009 (P.L. 111-5).
- ORS 314.061: Application of Consumer Assistance to Recycle and Save Act of 2009 (P.L. 111-32) and Worker, Homeownership, and Business Assistance Act of 2009 (P.L. 111-92).
- ORS 314.063: Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198).
- ORS 329.183: Oregon Prenatal to Kindergarten Program Trust Fund; charitable checkoff eligibility.
- ORS 396.364: Oregon Military Emergency Financial Assistance Fund.
- ORS 406.083: Veterans Suicide Prevention and Outreach Program Fund.
- ORS 496.385: Nongame Wildlife Fund.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors305.html