Or. Admin. R. 150-305-0392 - Definitions of the Terms "Affiliated and "Central Office"

For purposes of the statutes and rules relating to the charitable checkoff system:

(1) The term "central office" means an organization that the Internal Revenue Service recognizes to be an exempt organization under Internal Revenue Code §501(c)(3). It must have written bylaws or other written provisions that describe its structure and purpose. It must also have the same primary purpose as that of its affiliates. It must be located in Oregon and a substantial proportion of the funds that it collects must remain in Oregon, benefiting the state and its residents, as required by ORS 305.720(1).

(2) The phrase "affiliated entities" means entities with a relationship documented in writing. Each affiliate must share a specific primary purpose and that purpose must be charitable. Each affiliated entity must be recognized by the Internal Revenue Service to be an exempt organization under Internal Revenue Code §501(c)(3). Affiliated entities must be located in Oregon and a substantial proportion of the funds that they collect must remain in Oregon, benefiting the state and its residents, as required by ORS 305.720(1).

Notes

Or. Admin. R. 150-305-0392

REV 1-2000, f. & cert. ef. 2-1-00; REV 13-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered from 150-305.727-(A); Renumbered from 150-305.727(3)(a), REV 49-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 31-2022, amend filed 12/27/2022, effective 1/1/2023

Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).

Statutory/Other Authority: ORS 305.100 & 305.720

Statutes/Other Implemented: ORS 305.725