When filing your Oregon state tax return, you may choose to make charitable donations through the Oregon Charitable Checkoff program. This program allows taxpayers to direct a portion of their state tax refund to one or more designated charities without needing to file a separate donation form. The donations are made directly from your refund, and if the amount you elect to donate exceeds your available refund, the donation will be prorated accordingly.
How to Use the Charitable Checkoff Program
- Complete Schedule OR-DONATE (Form 150-101-058) and enter the amount you wish to donate to one or more of the charitable organizations listed on the schedule.
- Add the amounts on Lines 1 through 29 and enter the total on Line 30.
- Enter the amount from Line 30 on the applicable Oregon return: Form OR-40, Line 49; Form OR-40-N, Line 74; or Form OR-40-P, Line 73. The amount cannot reduce your net refund below zero.
- Schedule OR-DONATE must be included with the Oregon income tax return for the refund to be applied to the selected charitable checkoffs.
Important Notes
- If the refund is used to pay a debt owed by the taxpayer, or the amount elected for donation exceeds the available refund, the donation is prorated based on the available refund.
- Taxpayers should keep a copy of Schedule OR-DONATE or the Oregon Department of Revenue adjustment notice, if the donation amount is adjusted, as their receipt.
- The 2025 schedule lists 29 eligible charitable organizations, with the total reported on Line 30.
Source:
Schedule OR-DONATE (Form 101-058) - Oregon Department of Revenue
Disclaimer: Always verify details with the official Federal or State Department of Revenue forms and instructions. For complex tax situations, consult a CPA or tax attorney.