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Oregon Revised Statutes

Or. Rev. Stat. § 260.083 (2026)

Contents of statements

✓ current as of May 2026
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      260.083 Contents of statements. (1)(a) For a contribution, except as provided in ORS 260.085, a statement filed under ORS 260.044, 260.057, 260.076, 260.078 or 260.118 shall list:

      (A) The name, occupation and address of each person, and the name and address of each political committee or petition committee, that contributed an aggregate amount of more than $100 in a calendar year on behalf of a candidate or to a political committee or petition committee and the total amount contributed by that person or committee; and

      (B) The total amount of other contributions as a single item, but shall specify how those contributions were obtained.

      (b) For an expenditure, including an independent expenditure, a statement filed under ORS 260.044, 260.057, 260.076, 260.078 or 260.118 shall list:

      (A) The amount and purpose of each expenditure made in an aggregate amount of more than $100 to a payee, the name or, if applicable, the business name of the payee of the expenditure, and the city, or county if the payee is not located in a city, and state in which the payee is located; and

      (B) The total amount of other expenditures as a single item.

      (c) For each loan, whether repaid or not, made by or to a candidate, political committee or petition committee, a statement filed under ORS 260.044, 260.057, 260.076, 260.078 or 260.118 shall list:

      (A) The name and address of each person shown as a cosigner or guarantor on a loan and the amount of the obligation undertaken by each cosigner or guarantor;

      (B) The name of the lender holding the loan; and

      (C) The terms of the loan, including the interest rate and repayment schedule.

      (2) An expenditure shall be reported as an account payable only if the expenditure is not paid within the time specified in ORS 260.057, 260.076 or 260.118.

      (3) Anything of value paid for or contributed by any person shall be listed as both an in-kind contribution and an expenditure by the candidate or committee for whose benefit the payment or contribution was made.

      (4) If a candidate, political committee or petition committee under ORS 260.057 or 260.118 makes an expenditure that must be reported as an in-kind contribution and an expenditure as provided in subsection (3) of this section, the candidate, political committee or petition committee making the original expenditure shall, in any statement filed under ORS 260.057, 260.078 or 260.118, identify the expenditure as an in-kind contribution and identify the candidate, political committee or petition committee for whose benefit the expenditure was made.

      (5) If a political committee makes an expenditure that qualifies as an independent expenditure under ORS 260.005 (10), the listing of the expenditure under this section shall identify any candidates or measures that are the subject of the independent expenditure and state whether the independent expenditure was used to advocate the election, passage or defeat of the candidates or measures.

      (6) As used in this section:

      (a) “Address” has the meaning given that term in rules adopted by the Secretary of State.

      (b) “Contribution” and “expenditure” include a contribution or expenditure to or on behalf of an initiative, referendum or recall petition. [Formerly 260.162; 1981 c.234 §11; 1985 c.732 §5; 1989 c.80 §4; 1989 c.503 §42; 1989 c.1054 §12; 1991 c.258 §1; 1991 c.719 §15; 1993 c.493 §68; 1995 c.1 §20; 1995 c.607 §87; 1999 c.262 §3; 1999 c.814 §1; 1999 c.999 §10; 2001 c.82 §5; 2001 c.965 §59; 2003 c.542 §14; 2005 c.797 §13; 2005 c.809 §§8,16; 2009 c.818 §10; 2013 c.756 §3]

Notes of Decisions
Cited in 11 cases, 1991–2014 · leading case: State v. Moyer, 230 P.3d 7 (Or. 2010).
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State v. Moyer, 230 P.3d 7 (Or. 2010). · cites it 8× “076; ORS 260.083. Any contribution from a person or campaign committee that “contributed an aggregate amount of more than $50” must be listed in the statement individually, along with the contributor’s name, address, and occupation.”
United Tel. Employees Pac v. Sec'y of State, 906 P.2d 306 (Or. Ct. App. 1995). · cites it 14× “ORS 260.083; ORS 260.232. We affirm. Petitioners are a political action committee (PAC) and its treasurer.”
State v. Moyer, 200 P.3d 619 (Or. Ct. App. 2009). · cites it 8× “ORS 260.083(1)(a). "The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
Gordon Just., Jr. v. Delbert Hosemann, et, 771 F.3d 285 (5th Cir. 2014). “Or.Rev. Stat. Ann. § 260.083(l)(a). Montana sets its itemization level at $35, and its form asks for the donor’s name, address, occupation, and employer.”
ProtectMarriage. Com v. Bowen, 599 F. Supp. 2d 1197 (E.D. Cal. 2009). “Oregon: Or.Rev.Stat. § 260.083(l)(a). Rhode Island: R.”
Oregon Taxpayers United PAC v. Keisling, 924 P.2d 853 (Or. Ct. App. 1996). “ORS 260.083. ORS 260.073 requires the same information from political committees concerning contributions and expenditures in general elections.”
Friends of Bill Bradbury v. Dep't of Just., 182 P.3d 303 (Or. Ct. App. 2008). · cites it 12× “ORS 260.083 (2003), amended by Or Laws 2005, chapter 809, section 8, details the content of the statements of contributions and expenditures.”
Bernard v. Elections Div. of the Off. of the Sec'y of State, 211 P.3d 321 (Or. Ct. App. 2009). “ORS 260.083(l)(a). ‘The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
Gold v. Roberts, 809 P.2d 1334 (Or. Ct. App. 1991). “The order imposed penalties totalling $28,555 against petitioner personally for violations of ORS 260.083. We affirm. The Secretary found: “1.”
BERNARD FOR COM'R v. Elections Div., 211 P.3d 321 (Or. Ct. App. 2009). “ORS 260.083(1)(a). `The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
Salem Comm. to Stop Food Irradiation ex rel. Nelson v. Sec'y of State, 819 P.2d 752 (Or. Ct. App. 1991). ““(c) A statement conforming to ORS 260.083 of contributions received and expenditures made by or on behalf of the chief petitioners to the date on which the statement is filed.”
— Or. Rev. Stat. § 260.083(1) — 1 case
United Tel. Employees Pac v. Sec'y of State, 906 P.2d 306 (Or. Ct. App. 1995). “ORS 260.083; ORS 260.232. We affirm. Petitioners are a political action committee (PAC) and its treasurer.”
— Or. Rev. Stat. § 260.083(1)(a) — 2 cases
State v. Moyer, 200 P.3d 619 (Or. Ct. App. 2009). “ORS 260.083(1)(a). "The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
BERNARD FOR COM'R v. Elections Div., 211 P.3d 321 (Or. Ct. App. 2009). “ORS 260.083(1)(a). `The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
— Or. Rev. Stat. § 260.083(1)(a)(A) — 1 case
State v. Moyer, 200 P.3d 619 (Or. Ct. App. 2009). “ORS 260.083(1)(a). "The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
— Or. Rev. Stat. § 260.083(5) — 1 case
Friends of Bill Bradbury v. Dep't of Just., 182 P.3d 303 (Or. Ct. App. 2008). “ORS 260.083 (2003), amended by Or Laws 2005, chapter 809, section 8, details the content of the statements of contributions and expenditures.”
— Or. Rev. Stat. § 260.083(8) — 1 case
Friends of Bill Bradbury v. Dep't of Just., 182 P.3d 303 (Or. Ct. App. 2008). “ORS 260.083 (2003), amended by Or Laws 2005, chapter 809, section 8, details the content of the statements of contributions and expenditures.”
— Or. Rev. Stat. § 260.083(8)(a) — 1 case
Friends of Bill Bradbury v. Dep't of Just., 182 P.3d 303 (Or. Ct. App. 2008). “ORS 260.083 (2003), amended by Or Laws 2005, chapter 809, section 8, details the content of the statements of contributions and expenditures.”
— Or. Rev. Stat. § 260.083(l)(a) — 5 cases
Gordon Just., Jr. v. Delbert Hosemann, et, 771 F.3d 285 (5th Cir. 2014). “Or.Rev. Stat. Ann. § 260.083(l)(a). Montana sets its itemization level at $35, and its form asks for the donor’s name, address, occupation, and employer.”
State v. Moyer, 230 P.3d 7 (Or. 2010). “076; ORS 260.083. Any contribution from a person or campaign committee that “contributed an aggregate amount of more than $50” must be listed in the statement individually, along with the contributor’s name, address, and occupation.”
State v. Moyer, 200 P.3d 619 (Or. Ct. App. 2009). “ORS 260.083(1)(a). "The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
ProtectMarriage. Com v. Bowen, 599 F. Supp. 2d 1197 (E.D. Cal. 2009). “Oregon: Or.Rev.Stat. § 260.083(l)(a). Rhode Island: R.”
Bernard v. Elections Div. of the Off. of the Sec'y of State, 211 P.3d 321 (Or. Ct. App. 2009). “ORS 260.083(l)(a). ‘The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
— Or. Rev. Stat. § 260.083(l)(a)(A) — 1 case
State v. Moyer, 200 P.3d 619 (Or. Ct. App. 2009). “ORS 260.083(1)(a). "The statement may list as a single item the total amount of other contributions, but shall specify how those contributions were obtained.”
— Or. Rev. Stat. § 260.083(l)(b) — 1 case
Friends of Bill Bradbury v. Dep't of Just., 182 P.3d 303 (Or. Ct. App. 2008). “ORS 260.083 (2003), amended by Or Laws 2005, chapter 809, section 8, details the content of the statements of contributions and expenditures.”
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