2017 ORS 305.754¹
Designation of contribution to political party on income tax return

(1) A resident individual taxpayer who files a full-year Oregon individual income tax return may designate that a contribution be made to the Oregon Political Party Fund for payment to the major or minor political party designated. The resident individual taxpayer shall make the designation by entering a code denoting the party and marking the box provided on the return form pursuant to subsection (2) of this section. The amount designated shall be subtracted from any refund due on the return.

(2)(a) The Department of Revenue shall provide, on the face of the full-year Oregon individual income tax return form, a place for resident individual taxpayers to make the designation of a political party provided by this section. The department is not required to add a line to a particular form if this addition would require addition of a page to the return form. All major political parties, as described in ORS 248.006 (Qualification and maintenance of status as major political party), and all minor political parties, as described in ORS 248.008 (Qualification as minor political party), shall be listed, with identifying codes, in the instructions to the individual income tax return.

(b) The area on the return form for making the designation shall provide for a checkoff box of $3. The instructions shall adequately explain that any amount designated shall be paid to the political party of the taxpayer’s choice, that the amount designated will decrease the refund of the taxpayer by the designated amount, and that the designation is entirely voluntary.

(3) If a taxpayer filing a full-year Oregon individual income tax return designates more than one political party to receive the contribution, the designation is void and no contribution is made.

(4) If a joint return is filed and only one political party is designated, that political party shall receive a contribution in the total amount designated. If two political parties are designated on a joint return, each political party shall receive a contribution in the amount designated by each joint filer. If more than two parties are designated, the designations are void and no contribution is made.

(5) If an organization that is not a major or minor political party is designated under this section, the designation is void and no contribution is made.

(6) If a designation is void under subsection (3), (4) or (5) of this section, the department shall adjust the return to reflect the amount designated for contribution under this section.

(7) If a taxpayer designates both a contribution to a political party under this section and a contribution pursuant to ORS 305.745 (Inclusion of eligible entities on tax return), and the refund due the taxpayer is insufficient to satisfy the designated contribution under ORS 305.745 (Inclusion of eligible entities on tax return), the designation under this section is void and no contribution to a political party is made. [2009 c.911 §1]

Note: 305.754 (Designation of contribution to political party on income tax return) to 305.759 (Contribution to political party on income tax return not to be claimed as tax credit) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973); 48 WLR 147 (2011)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.