Allows the Department of Revenue to establish electronic means for the collection of elector signatures in support of inclusion of an entity on a schedule of the income tax return for the purpose of receiving contributions by means of checkoff.

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 546
Sponsored by Senator SOLLMAN (Presession filed.)
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. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act makes it so that when voters sign on in support of the listing of a charity that
wants to seek money gifts on the income tax forms they can do so by an electronic means. (Flesch
Readability Score: 61.8).
Allows the Department of Revenue to establish electronic means for the collection of elector
signatures in support of inclusion of an entity on a schedule of the income tax return for the purpose
of receiving contributions by means of checkoff.
Applies to elector signatures collected on or after January 1, 2026.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to signature collection for charitable checkoff participation; creating new provisions;
amending ORS 305.720; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 305.720 is amended to read:
305.720. Subject to ORS 305.745, an entity qualifies to receive contributions by means of checkoff
if the entity:
(1) Supports private charitable causes or engages in public activities that are consistent with
policies and programs of the state and:
(a) Checkoff resources are used to augment existing programs or provide new funding to related
activities of proven value;
(b) Checkoff funds are not to be used to meet the administrative expenses of the entity;
(c) Programs funded by checkoff resources result in substantial and direct benefits to the human
and natural resources of the state that the Oregon Charitable Checkoff Commission determines are
unlikely to occur under existing public and private programs; and
(d) Unless the entity is a governmental entity, after checkoff resources are received by the en-
tity, the entity shows a pattern over several years of increasing its total revenues from other than
checkoff sources or reaches the level where no more than 50 percent of its revenues are from
checkoff sources.
(2) Is qualified to receive contributions that are tax deductible under the following:
(a) Section 170 of the Internal Revenue Code (relating to contributions and gifts to charitable
and governmental entities).
(b) Section 501(k) of the Internal Revenue Code (relating to contributions to certain organiza-
tions providing child care).
(c) Section 7871 of the Internal Revenue Code (relating to contributions to Indian tribal gov-
ernments).
(d) Any other federal law allowing a deduction from federal individual income tax for charitable
NOTE: Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 1483
SB 546
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contributions to an entity classified by rule of the Department of Revenue as being an entity be-
longing to the general class described in paragraphs (a) to (c) of this subsection.
(3) Is:
(a) An Oregon Veterans’ Home, as defined in ORS 408.362, the Nongame Wildlife Fund, the
Alzheimer’s Disease Research Fund, the Oregon Military Emergency Financial Assistance Fund, the
Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program Fund,
the Oregon Prenatal to Kindergarten Program Trust Fund, the Oregon Volunteer Firefighters As-
sociation, but only if contributions are dedicated to the direct costs of firefighter training or to the
assistance of a firefighter, or a firefighter’s immediate family, who has experienced hardship result-
ing from the death, injury or illness of the firefighter, or the subaccount described in ORS 305.747
(4)(f) 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)(a) Collects 10,000 or more signatures from electors of this state attesting that the electors
support the entity qualifying for inclusion on a schedule of the Oregon individual income tax return.
(b) The department may by rule establish electronic means for the collection of signa-
tures of electors under this subsection.
(5) Makes application within the time and in the manner prescribed by ORS 305.725.
(6) Files a financial report, and other information, with the commission as described under ORS
305.730.
SECTION 2.
The amendments to ORS 305.720 by section 1 of this 2025 Act apply to elector
signatures collected on or after January 1, 2026.
SECTION 3. This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
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