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Oregon · Through 2025 Edition

ORS 243.972: Gifts; requirements for tax deductibility.

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Where this section sits in the code
  1. 06 - Local Government, Public Employees, Elections
  2. 22. Public officers and Employees
  3. Chapter 243 — Public Employee Rights and Benefits

The Public Safety Memorial Fund Board shall investigate whether gifts made to the board under ORS 243.970 are, or could be, tax deductible contributions for the donors. If the gifts do not qualify as tax deductible contributions, the board shall take whatever actions are necessary to ensure that gifts meet the requirements for tax deductibility, unless such action would alter the purposes of ORS 243.954 to 243.974.

Collected 2026-09-03T23:50:12Z. Source file · JSON

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