(a) Is allowed as a deduction for federal tax purposes for the tax year under section 170 of the Internal Revenue Code;
(b) Is attributable to a contribution to a charitable organization that is the subject of a disqualification order issued under ORS 128.760 to 128.769; and
(c) Was made to the charitable organization more than 30 days after the date of Internet publication of information relating to the disqualification order under ORS 128.766.
(2) Charitable contributions described in subsection (1) of this section shall not be added to federal taxable income if the taxpayer provides to the Department of Revenue a written document that the taxpayer received from the organization to which the contribution was made that:
(a) Acknowledges receipt of the contribution by the organization; and
(b) Does not include the disclosure required by ORS 128.763. [2013 c.260 §9]