If you made a charitable contribution to the Oregon Individual Development Account program during 2014, you may qualify for a credit. The credit is the smaller of $75,000 or 75 percent of the donation made. It cannot be more than your 2014 Oregon tax liability. You can carry over any excess for the next three years. Any federal benefit due to a federal deduction must be reported as an Oregon addition. For more information, please contact the Oregon Department of Revenue.