{"data":{"id":"us-or/ors-316.026","jurisdiction":"us-or","citation":"ORS 316.026","heading":"Charitable contributions or activities not to be used for domicile or resident status determination.","body":"The Department of Revenue may not use the charitable contributions or activities of an individual or the individual’s spouse, whether performed inside or outside this state, for the purposes of determining the individual’s domicile or resident status under this chapter.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 316 — Personal Income Tax"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"c650c438b8a4c30103395d88e491f69c58322cdeb6eccd9fc97e85814943ac76","source_id":"us-or","stale":false,"prev":"us-or/ors-316.025","next":"us-or/ors-316.027"},"notice":"GroundRules: Original legal text. Not legal advice."}