topic Oregon Political Contribution Credit in State tax filing

Oregon Political Contribution Credit

roxieroo444 — Mon, 09 Mar 2026 05:02:44 GMT

Can a donation made to a 501c4 count towards this credit?

Re: Oregon Political Contribution Credit

Vanessa A — Thu, 24 Feb 2022 23:09:15 GMT

No, a 501c4 would not count as a credit for the Oregon Political Contribution Credit. In order to qualify, your donation would have had to be made to one of the following:

A major political party or its political committees, or a minor political party or its political committees;
A candidate for federal, state or local office; or
A political committee. Each of these categories is discussed in more detail in the following sections.

Generally, a 501c4 would not meet that criteria.

Re: Oregon Political Contribution Credit

roxieroo444 — Fri, 25 Feb 2022 00:41:12 GMT

Thank You - I am thinking it would fall under the 3rd item Political Committee.

Please advise.

Re: Oregon Political Contribution Credit

DawnC — Fri, 25 Feb 2022 01:12:53 GMT

A 501(c)(4) does not include political committees.

From the document Vanessa posted above, Contributions to political committees. Contributions made to a political committee will qualify only if the committee has certified the name of its treasurer to the appropriate filing officer in the manner provided in ORS Chapter 260. As used in this rule, "filing officer" means:

(a) For a political committee whose purpose is to support or oppose a candidate or measure in an election concerning an irrigation district formed under ORS Chapter 545, the county clerk or secretary of the irrigation district as provided under ORS 260.005(9)(b).
(b) For all other purposes, the Secretary of State as provided under ORS 260.005(9)(a).

From the IRS

Internal Revenue Code section 501(c)(4) provides for the exemption of two very different types of organizations with their own distinct qualification requirements. They are:

Social welfare organizations: Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare, and
Local associations of employees, the membership of which is limited to the employees of a designated person(s) in a particular municipality, and the net earnings of which are devoted exclusively to charitable, educational or recreational purposes.

Homeowners associations and volunteer fire companies may be recognized as exempt as social welfare organizations if they meet the requirements for exemption. Organizations that engage in substantial lobbying activities sometimes also are classified as social welfare organizations.