The Public Safety Memorial Fund Board shall investigate whether gifts made to the board under ORS § 243.970 are, or could be, tax deductible contributions for the donors. If the gifts do not qualify as tax deductible contributions, the board shall take whatever actions are necessary to ensure that gifts meet the requirements for tax deductibility, unless such action would alter the purposes of ORS § 243.954 to 243.974. [1999 c.981 § 18]

See note under 243.950.