OR-CROP: Form OR-CROP, Crop Donation Tax Credit (2025)
Oregon · Oregon DOR · Used for tax years 2025
Form OR-CROP documents crop donations and calculates Oregon’s Crop Donation Tax Credit. It records the crops donated, their wholesale value, the credit amount, and the receiving organization’s verification. Keep this form with your tax records rather than including it with your O
Who files this form
Form OR-CROP documents the crop donation tax credit for an individual, fiduciary, or corporation donating a crop they grew to a gleaning cooperative, food bank, or other charitable organization that distributes food without charge. The crop must be usable as food for human consumption.
The grower must check one of these reasons for the donation:
- They have supplied their contract quota with a wholesale or retail buyer.
- A buyer reduced the expected crop quota under a contingent supply contract.
- 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 charitable organization under Internal Revenue Code Section 501(c)(3).
What you'll need
To complete the form, have these details ready:
- The grower’s name, SSN or FEIN, phone number, and address.
- Each donated crop’s description, donation date, quantity, and wholesale market price.
- The receiving organization’s name, phone number, and address.
The grower must sign and date the form. An official of the receiving organization must complete the donation verification and provide their name, signature, and date.
Keep the completed form with your tax records.
How to file
Complete the grower information, select the reason for the donation, and enter the donation details.
- Multiply each donation’s quantity by its wholesale market price to find its wholesale value.
- Add the wholesale values on lines 1–6 and enter the total on line 7.
- Multiply line 7 by 0.25 and round to the nearest dollar to calculate the credit on line 9.
- If you file Form OR-40-N or Form OR-40-P, multiply your credit by your Oregon percentage.
- Claim the credit using code 843 on Schedule OR-ASC, OR-ASC-NP, OR-ASC-FID, or OR-ASC-CORP.
Sign and date the form, and have the receiving organization complete the donation verification.
Do not include Form OR-CROP with your Oregon return. Keep it with your tax records.
Common mistakes
- Including 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.
Questions people ask
How much is the credit?
The form calculates the credit as 25% 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 also multiply the 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 verifies the donation?
An official of the organization receiving the donation completes the donation verification section, including their name, signature, and date.
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.