ORS 317.151
Section 5, chapter 695, Oregon Laws 1985, provides:
Sec. 5. (1) Except as provided in subsection (2) of this section, ORS 317.151 and 318.106 apply to contributions made in tax years beginning prior to January 1, 2014.
(2) With respect to the credit allowed for a contribution as described in ORS 317.151 (3)(b) if a written contract or other written agreement to make the contribution is entered into prior to January 1, 2014, and the moneys contributed after that date are contributed pursuant to the contract or agreement, then notwithstanding subsection (1) of this section, the credit allowed as described in ORS 317.151 (3)(b) shall be allowed for those contributions made pursuant to the written contract or other written agreement entered into prior to January 1, 2014. [1985 c.695 §5; 1989 c.989 §1; 1997 c. 373, § 2; 2003 c. 318, § 1; 2009 c. 913, § 23]