Relating to signature collection for charitable checkoff participation; prescribing an effective date.
Summary
SB 546 authorizes the Oregon Department of Revenue to create electronic methods for collecting elector signatures that support an entity’s inclusion on the Oregon individual income tax return as a charitable checkoff option. Under current law, an entity seeking checkoff status must gather at least 10,000 signatures from Oregon electors; this bill keeps that threshold but allows the department, by rule, to accept signatures electronically. The measure applies to signatures collected on or after January 1, 2026.
The bill also retains and restates the existing eligibility framework for charitable checkoff participation, including requirements that the entity be a qualifying charitable or public-interest organization, meet federal tax-deductibility criteria, submit applications and financial reports, and satisfy the statutory revenue and program-use standards. The measure does not create a new checkoff program; it changes the method by which support signatures may be gathered for entities seeking placement on the tax return schedule.
Impact
SB 546 amends ORS 305.720 to expressly permit the Department of Revenue to establish electronic signature collection for charitable checkoff applications. This affects nonprofit organizations and certain listed public-benefit entities that seek inclusion on Oregon income tax return checkoff schedules, potentially making the application process easier and less paper-dependent while preserving the 10,000-signature requirement and other eligibility conditions. The bill takes effect 91 days after adjournment sine die, and the electronic-signature authority applies only to signatures collected on or after January 1, 2026.
Sentiment
The available voting history suggests broad support for the measure. The Senate committee advanced the bill unanimously 4-0, and the Senate passed it on third reading by a 25-4 vote. No committee transcript is available, so the record does not show detailed debate, but the vote margins indicate the bill was generally viewed favorably as a modernization of the charitable checkoff application process.
Contention
The main policy issue appears to be whether electronic signature collection should be allowed for charitable checkoff petitions and, if so, how it should be administered by rule. Supporters likely view the change as a practical update that improves access and efficiency for nonprofits and other eligible entities. Any opposition would likely center on concerns about verification, fraud prevention, administrative oversight, or whether easing signature collection could expand checkoff participation too broadly, but the recorded votes show limited resistance.