Menu
Tax Notes logo

Oregon DOR Adopts Temporary Rule on Charitable List Signature Gathering

Dated Aug. 19, 2020

Citations: REV 15-2020; OAR 150-305-0396

SUMMARY BY TAX ANALYSTS

The Oregon Department of Revenue adopted a temporary rule that extends the time entities have to gather signatures to be included on the charitable giving list for income tax purposes; the extended period begins July 1 two years prior to the tax year the entity wishes to appear on, and ends June 30 of that tax year.

Signature gathering has been affected by COVID-19, making it difficult for entities to meet required signatures in the current timeframe.

The temporary rule is effective August 7, 2020, through February 2, 2021.

TEMPORARY ADMINISTRATIVE ORDER
INCLUDING STATEMENT OF NEEDS & JUSTIFICATION

DEPARTMENT OF REVENUE

FILING CAPTION: Charitable checkoff signature gathering period. Defines the time frame allowed to gather signatures.

EFFECTIVE DATE: 08/07/2020 THROUGH 02/02/2021

AGENCY APPROVED DATE: 08/05/2020

CONTACT:
Katie McCann
503-509-9787
RulesCoordinator.dor@oregon.gov

Filed by:
Katie McCann
Rules Coordinator

NEED FOR THE RULE(S):

To provide guidance for entities wishing to be on the Charitable Checkoff list for the length of time they have to acquire signatures.

JUSTIFICATION OF TEMPORARY FILING:

(1) Due to the restrictions of COVID-19, it has become increasingly difficult to gather the required number of signatures in the existing timeframe. Entities attempting to be listed on the Charitable Checkoff list wish to be listed as soon as possible. The restriction due to COVID-19 may delay or even make impossible certain entities from being listed.

(2) Non-profit entities wanting to provide taxpayers an efficient way of donating to their cause may be impacted without this temporary rule.

(3) Some entities are in the process of attempting to obtain signature right now and their allowed time frame will or has recently expired. Without this temporary rule allowing for more time, those efforts will be lost and the entities may not qualify for the list.

The temporary rule will give immediate assurance to those entities that they may continue their signature gathering effort beyond the timeframe currently in rule.

DOCUMENTS RELIED UPON, AND WHERE THEY ARE AVAILABLE:

OAR 150-305-0396

https://secure.sos.state.or.us/oard/displayDivisionRules.action?selectedDivision=419

AMEND: 150-305-0396

RULE TITLE: Signature Gathering Period

RULE SUMMARY: Extend the time to gather signatures for charitable checkoff listing.

RULE TEXT:

The signature gathering period for any tax year for which an entity seeks listing begins July 1 of the tax year two years prior to the year in which listing is sought and extends through June 30 of the tax year listing is sought. For example: if an entity seeks listing for tax year 2021, the signature gathering period is from July 1, 2019, through June 30, 2021.

STATUTORY/OTHER AUTHORITY: ORS 305.100

STATUTES/OTHER IMPLEMENTED: ORS 305.727

Copy RID