Bill Text: OR SB128 | 2013 | Regular Session | Introduced

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Bill Title: Relating to charitable checkoffs; prescribing an effective date.

Sponsorship: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [SB128 Detail]

Download: Oregon-2013-SB128-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 1091

                         Senate Bill 128

Printed pursuant to Senate Interim Rule 213.28 by order of the
  President of the Senate in conformance with presession filing
  rules, indicating neither advocacy nor opposition on the part
  of the President (at the request of Senate Interim Committee on
  Veterans' and Military Affairs)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Adds Oregon Volunteer Firefighters Association to list of
entities eligible for individual income tax return checkoff
contribution.
  Applies to individual income tax returns for tax years
beginning on or after January 1, 2014.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to charitable checkoffs; creating new provisions;
  amending ORS 305.727; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 305.727 is amended to read:
  305.727. (1) In addition to the opportunity to be listed on the
Oregon individual tax return forms under ORS 305.725, an entity
on the eligibility roster may apply to the commission for listing
in the Department of Revenue instructions for tax return checkoff
contribution as provided in this section.
  (2) In order to qualify for instruction listing, the entity
must apply to the commission in the manner in which an entity
applies for listing on the individual tax forms under ORS
305.725.
  (3) In order to qualify for instruction listing, the entity
must meet the qualifications described in ORS 305.720, collect
10,000 or more signatures from electors of this state attesting
that the electors support the entity qualifying for instruction
listing and be:
  (a) The Oregon Veterans' Home, the Nongame Wildlife Fund, the
Alzheimer's Disease Research Fund, the Oregon Military Emergency
Financial Assistance Fund { + , the Oregon Volunteer Firefighters
Association + } or the subaccount described in ORS 316.493 for
contributions dedicated to the prevention of child abuse and
neglect;
  (b) A nonprofit organization described in section 501(c)(3) of
the Internal Revenue Code with a gross income of at least $1
million for the year prior to application; or

  (c) The central office for a group of affiliated nonprofit
organizations with a collective gross income of at least $1
million in the year prior to the year of application.
  (4) The commission shall review applications and approve those
that meet the qualifications of ORS 305.720 and this section. An
entity that is approved by the commission shall thereafter
qualify for instruction listing for six years and thereafter must
reapply under this section for continued listing in additional
six-year periods, except that an entity that reapplies does not
need to collect 10,000 or more signatures.
  (5) The commission shall certify those entities that are on the
eligibility roster and that the commission has approved in the
interim since the last preceding certification to the Department
of Revenue for listing in the instructions to the forms described
in ORS 305.710.
  (6) The department shall include in the instructions to the
forms described in ORS 305.710 a list of entities that have been
certified by the commission under this section as of the date the
instructions for the forms must be prepared.
  (7) The department shall cause two lines to be included on the
Oregon individual tax return forms following the listing of the
entities described in ORS 305.715 (2). These lines may be used by
a taxpayer to designate one  { + entity + } or two entities that
have qualified for instruction listing under this section as the
  { - recipient - }   { + recipients + } of   { - a - }  checkoff
 { - contribution - }  { +  contributions + } by the taxpayer.
  (8) Amounts contributed by charitable checkoff to an
instruction-listed entity shall be subject to and distributed as
provided in ORS 305.747.
  SECTION 2.  { + The amendments to ORS 305.727 by section 1 of
this 2013 Act apply to individual income tax returns for tax
years beginning on or after January 1, 2014. + }
  SECTION 3.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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