OAR 150-305-0410
Charitable Checkoff Financial Reporting Requirements
It is the commission's responsibility to properly consider all applicants to the checkoff program and participants in the program approved by the commission. In order to carry out this responsibility, the commission finds that it is necessary to receive additional financial information. This information will also be used to determine the use of any funds received through the checkoff program.
# (1)
(1) Financial statements and budget documents shall be required.
(a) The financial statements and budget documents must cover the most recent three years or the length of time the entity has been in existence.
(b) The financial statements and budget documents must be submitted by July 1 the third tax year for which the entity seeks to be included on a schedule of the individual income tax return and no later than July 1 of every second year thereafter.
# (2)
(2) All documents shall be verified as provided in ORS 305.810 by a principal of the entity, a principal in the solicitation activities of the entity, or the executive officer of the entity.
# (3)
(3) If the documents submitted by July 1 do not contain the necessary information, documentation, or verification the commission shall notify the applicant of the deficiency within 15 days. The commission will provide a reasonable opportunity after the notification to submit the necessary materials. Failure to submit the necessary materials when requested may result in disqualification.
# (4)
(4) The provisions of this administrative rule will be effective for applications received on or after January 1, 1992.
Amendment history
REV 32-2022, amend filed 12/28/2022, effective 01/01/2023
Source: view the official text
In this chapter (40 sections)
- 150-305-0218 · Waiver of a Conference or Written Objection; Direct…
- 150-305-0230 · Claim for Refund
- 150-305-0232 · Notices of Proposed Refund Adjustment Mailed When…
- 150-305-0234 · Written Objections to a Proposed Refund Adjustment
- 150-305-0236 · Date of Notice
- 150-305-0238 · Audit Period for Refunds Issued without Examination
- 150-305-0240 · Proposed Refund Adjustment
- 150-305-0260 · Relief for Subsequent Tax Years
- 150-305-0270 · Beneficial Ownership
- 150-305-0272 · Cancellation of Doubtful Liabilities
- 150-305-0274 · Refund of Penalty and Interest
- 150-305-0276 · Appeal Time Frame
- 150-305-0290 · Concurrent Appeals
- 150-305-0300 · “Methods of Collection” Defined
- 150-305-0302 · Contracts Requiring Certificate of Compliance with…
- 150-305-0304 · Certificate of Compliance With Oregon Tax Laws
- 150-305-0306 · Circumstances Not in Violation of Oregon Tax Laws
- 150-305-0308 · Annual Certification Requirement
- 150-305-0320 · Mediation
- 150-305-0330 · Appeal Procedures
- 150-305-0340 · Stay of Collection: When Collection Action Won’t Be…
- 150-305-0350 · Offset of State Debt Through U.S. Treasury Offset Program
- 150-305-0360 · Rules Application
- 150-305-0362 · Appearance Procedure — Local Taxes Administered by the…
- 150-305-0370 · Use of Checkoff Resources
- 150-305-0380 · Application and Signature Due Dates
- 150-305-0392 · Definitions of the Terms “Affiliated and “Central Office”
- 150-305-0394 · Signatures Must Be on Department’s Form
- 150-305-0396 · Signature Gathering Period
- 150-305-0410 · Charitable Checkoff Financial Reporting Requirements
- 150-305-0420 · Costs of Administration
- 150-305-0430 · Method of Distribution from Check-off Contributions and…
- 150-305-0440 · Per Diem Compensation
- 150-305-0441 · Reimbursement of Travel and Other Expenses
- 150-305-0442 · Reimbursement for Hiring a Substitute
- 150-305-0450 · Depositing Refunds into 529 Savings Account
- 150-305-0460 · Verification of Returns, Statements, or Documents Filed…
- 150-305-0470 · Date When Writing or Remittance Deemed Received by…
- 150-305-0480 · Returns Not Filed for Three Consecutive Years; 100…
- 150-305-0481 · Tax Professional Data Security Breach with Information…