Oregon's Cultural Tax Credit

Oregon’s Cultural Tax Credit

It’s how you support Oregon arts, heritage and humanities with your taxes.

Donors who match their cultural contributions with a donation to the Oregon Cultural Trust qualify for the Oregon Cultural Tax Credit. The taxpayer must first donate to one or more of the 1,500+ Oregon cultural nonprofits, then make a contribution of equal or lesser value to the Trust. The credit, to be claimed on the donor’s state taxes, is equal to the amount of the contribution to the Trust and may not exceed $500 for a single filer, $1,000 for joint filers or $2,500 for Class-C corporations.

Contributions to the Cultural Trust must be made in the same calendar year (by December 31), as the donation(s) to cultural nonprofits.