ORS 317.307: Reduction for charitable contribution deduction under federal law; subtraction.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

There shall be subtracted from federal taxable income the amount by which a corporation must reduce its charitable contribution deduction under section 170(d)(2)(B) of the Internal Revenue Code (relating to carryovers of excess contributions for corporations). [1995 c.556 §17; 1997 c.839 §35]

Administrative rules citing this section

OAR 150-317-0350: Oregon Subtraction Where Charitable Contribution Is Reduced Under Federal Law — implements

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors317.html