Oregon Revised Statutes (Tax Chapters)

ORS § 315.154

Definitions for crop donation credit

Official textoregonlegislature.govlast amended 200114 subsections

As used in this section and ORS 315.156:

# (1)

“Apparently wholesome food” means:

# (a)

Food fit for human consumption; and

# (b)

Food that meets all quality and labeling standards imposed by federal, state or local laws, even though the food may not be readily marketable due to appearance, age, freshness, grade, size, surplus or other condition.

# (2)

“Crop” means an agricultural crop producing food for human consumption and includes, but is not limited to, bedding plants that produce food, orchard stock intended for the production of food and livestock that may be processed into food for human consumption.

# (3)

“Food bank or other charitable organization” means any organization located in this state, including but not limited to a gleaning cooperative, that is exempt from federal income taxes under section 501(c)(3) of the Internal Revenue Code and that has as a principal or ongoing purpose the distribution of food to children or homeless, unemployed, elderly or low-income individuals.

# (4)

“Grower” includes a person who raises livestock.

# (5)

“Qualified donation” means the harvest or post-harvest contribution in Oregon of a crop or a portion of a crop grown primarily to be sold for cash that is donated by the grower of the crop to a gleaning cooperative, food bank or other charitable organization engaged in the distribution of food without charge, at such a time that the crop is still usable as food for human consumption and:

# (a)

The grower of the crop has supplied any crop contract quota with the wholesale or retail buyer;

# (b)

If the grower of the crop is a party to a contingent supply contract, the wholesale or retail buyer reduces the crop quota that was reasonably anticipated to be supplied by the grower; or

# (c)

The grower of the crop otherwise determines to make a donation of apparently wholesome food.

# (6)

“Wholesale market price” means the market price for the produce determined either by:

# (a)

The amount paid to the grower by the last previous cash buyer of the particular crop; or

# (b)

In the event there is no previous cash buyer, a market price based upon the market price of the nearest regional wholesale buyer or the regional u-pick market price.

Amendment history

1993 c.730 §16 (enacted in lieu of 316.089); 1999 c.21 §39; 2001 c.222 §1

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