For the Oregon Political Contributions Credit, taxpayers may claim a credit for contributions made to certain political organizations in Oregon. This credit is designed to encourage civic participation and support for local political entities. The credit is nonrefundable and is limited to a maximum amount per taxpayer, which may vary by tax year.
Eligibility and Requirements
- The credit is available for qualifying monetary political contributions made during the tax year. The contribution must meet Oregon's statutory requirements. Contributions of goods or services don't qualify. If the taxpayer receives goods or services in exchange for a contribution, the contribution must be reduced by the fair market value of those goods or services.
- Qualifying recipients include candidates for federal, state, or local elective office and their principal campaign committees, qualifying political action committees (PACs), and qualifying major or minor political parties. Certain federal PACs may not be required to register in Oregon.
- The taxpayer must have federal AGI of $150,000 or less on a joint return or $75,000 or less on all other returns.
- Taxpayers should retain receipts or other documentation from the candidate or organization. A copy of a canceled check may also serve as supporting documentation.
Claiming the Credit
- For 2025, the credit equals the qualifying contribution, subject to a maximum of $100 on a joint return or $50 on a single or separate return.
- The credit is reported using credit code 809 on Schedule OR-ASC-NP. The 2025 instructions identify code 809 specifically for this credit.
- The $3 political contribution check-off on the Oregon tax return doesn't qualify for this credit.
- The credit is nonrefundable. It can't exceed the taxpayer's Oregon tax liability, and any unused amount is lost; there is no carryforward.
Important Notes
- Contributions to qualifying national, state, or local committees of major political parties may qualify; therefore, the statement that federal or national political organizations are automatically ineligible should be removed.
- Contributions to a newsletter fund don't qualify.
- A contribution must be a qualifying money contribution; donated goods or services don't qualify.
- The credit is subject to Oregon's AGI limits and the applicable $50/$100 maximums.
Source:
Publication OR-17
Schedule OR-ASC
Disclaimer: Always verify details with the official Oregon Department of Revenue forms and instructions for the current tax year. The information provided here is general and may not apply to your specific situation. For complex tax matters, consult a CPA or tax professional.