OR-CROP: Form OR-CROP, Crop Donation Tax Credit (2024)
Oregon · Oregon DOR · Used for tax years 2024
Form OR-CROP documents crop donations and calculates Oregon’s Crop Donation Tax Credit using the crops’ wholesale value. It includes donation details completed by the grower and verification completed by the receiving organization. Keep this form with your tax records rather than
Who files this form
Form OR-CROP is for an individual, fiduciary, or corporation claiming a credit for a qualified donation of a crop they grew to a gleaning cooperative, food bank, or other charitable organization. The crop must be usable as food for human consumption, and the receiving organization must distribute food without charge.
The grower must check one of these reasons the donation is available:
- They have supplied their contract quota with the wholesale or retail buyer.
- They had a contingent supply contract, and the buyer reduced the crop quota below what they expected to supply.
- They are donating apparently wholesome food intended for human consumption that they grow primarily for sale.
The receiving organization must verify that the crop was, or will be, distributed in Oregon without charge to children or homeless, unemployed, elderly, or low-income individuals by a qualified Section 501(c)(3) charitable organization.
What you'll need
To complete Form OR-CROP, have the following information available:
- The grower’s name, address, phone number, and identifying information for the SSN and FEIN fields.
- Each donated crop’s description, donation date, quantity, and wholesale market price.
- The receiving organization’s name, address, and phone number.
The grower must sign and date the form. An official of the receiving organization must complete the donation verification, provide their name, and sign and date it.
Keep the completed form with your tax records.
How to file
- Complete the grower information and check the applicable reason the donation is available.
- Enter each crop donation. Multiply the quantity in column C by the wholesale market price in column D to find the wholesale value in column E.
- Add column E, lines 1–6, and enter the total on line 7.
- Multiply line 7 by 0.15 and round to the nearest dollar to calculate the credit on line 9. Form OR-40-N and Form OR-40-P filers must multiply their credit by their Oregon percentage.
- Sign and date the form, and have the receiving organization complete and sign the donation verification.
- Claim the credit using code 843 on Schedule OR-ASC, OR-ASC-NP, OR-ASC-FID, or OR-ASC-CORP.
Do not include Form OR-CROP with your Oregon return. Keep it with your tax records.
Common mistakes
- Sending Form OR-CROP with your Oregon return. The form specifically says not to include it.
- Failing to keep the form. Keep it with your tax records, as the form directs.
Questions people ask
How much is the credit?
The form calculates the credit as 15% of the total wholesale value of the donated crops, rounded to the nearest dollar. Form OR-40-N and Form OR-40-P filers must then multiply their credit by their Oregon percentage.
How do I determine the wholesale market price?
Use the amount paid to the grower by the last previous cash buyer. If there is no previous cash buyer, use the market price of the nearest wholesale buyer or the regional u-pick market price.
Who completes the donation verification?
The organization receiving the donation completes it. Its official must provide their name, sign, and date the verification.
Do I send Form OR-CROP with my Oregon return?
No. Keep it with your tax records. Claim the credit using code 843 on Schedule OR-ASC, OR-ASC-NP, OR-ASC-FID, or OR-ASC-CORP.