Oregon

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Oregon: education tax credit and voucher programs

Oregon does not offer a voucher, an education savings account or a tax credit for private school of its own. A charity, including a school, registers with the Oregon Department of Justice once it holds property for charitable purposes, unless a narrow exemption applies.

Oregon has no private school choice program of its own.

Last checked 2026-10-16

No state program Not taking part in FSTC (for now)

The federal tax credit in Oregon

Oregon has said it will not take part in 2027. A state can still elect until January 1, 2027.

Federal Scholarship Tax Credit in Oregon

Fundraising rules in Oregon

Registering a charity or school

A charity registers with the Department of Justice's Charitable Activities Section once it receives property for charitable purposes, with no dollar threshold, then files a yearly report with a fee based on revenue and fund balance; the only school exemption covers an educational institution that holds no property in Oregon and asks only its own alumni there for gifts, so it serves an out-of-state institution and not a school operating in Oregon, which holds property there, and any exemption must be documented to the Department or it is not granted. A religious organization holding property for religious purposes is exempt, but neither the law nor the Department's published guidance settles whether a parish or separately incorporated religious school qualifies, a question for the Charitable Activities Section; hiring a paid fundraising firm does not end an exemption.

Professional solicitors

A business paid to manage or conduct solicitations for any nonprofit registers with the Attorney General before acting, files a sworn notice at least ten days before each campaign with the financial plan and, per the Department, the contract, and files a sworn financial report within 90 days after the campaign unless the nonprofit collects the funds; its solicitors disclose that they work under a named fundraising firm. These duties apply to work for any nonprofit, including a religious organization exempt from charity registration, which must itself obtain the firm's financial plan before solicitation begins and co-sign the firm's campaign report.

Fundraising counsel

Oregon has no separate category for fundraising counsel; the Department treats counsel as exempt only while it has no primary responsibility for producing or managing a campaign, no access to contributions or authority to pay campaign expenses, and does not solicit directly. Counsel that does any of those things falls within the definition of a paid fundraising firm, which must register, file campaign notices and file reports, and the Department does not itself state the consequence, so questions go to its Professional Fundraising Registrar.

References

Regulator: Oregon Department of Justice, Charitable Activities Section (Office of the Attorney General)

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This page is informational and is not tax or legal advice.

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