The end of the year also means that charitable giving increases in exposure as well. Bell ringers stand outside doors, thanksgiving food drives abound, and tax deductions are on minds. Oregon has created a means to support cultural efforts all year long and provide a tax break for those willing to give to the cause.

Before the tinsel, turkey, or even Halloween, Oregon is hosting its first statewide Day of Culture.  This event commemorates the Oregon tax credit that was ushered into existence in 2002.  The Oregon Cultural Trust was born the same year to provide a gateway between givers and cultural nonprofits to award grants and provide tax credits along the way.

Oregon's Day of Culture event is set for October 8.  In Salem, an event will be held at the Historic Elsinore Theater where performances and presentations will be accompanied by light food and beverage from noon-1 p.m. to celebrate culture in Oregon. Those unable to attend can celebrate their own way.

"We're urging donors and citizens to participate in culture that day by going to the library or taking in a performance. It's a way to say thank you to those providing these cultural events," Oregon Cultural Trust Communications Manager Cynthia Kirk said.

The trust seeks to convene Oregon's cultural nonprofits to make their programming, artists, scholars and facilities as accessible as possible on this day. Seven to eight other events will be held statewide representing the wide scope of impact the trust has in the state.

Oregon Cultural Trust delegates financial benefits to varied nonprofit organizations throughout the state for specified use in that organization.  Grants are awarded to aid or develop a particular event or cause.

For example, Santiam Heritage Foundation in Stayton was awarded a $7,000 grant by the trust for the preservation of the historic 1903 Charles and Martha Brown House. The money was allocated for the repair of the original kitchen windows, reframing of the north wall, and the reproduction and replacement of two Victorian dining room doors.

"We've had two grants from OTC. It's a house project and it's going to take a lot of small grants to make it happen. More donations means we can work faster," said Bob Pendleton, VP of Santiam Heritage Foundation.

Thus far during the 2008 year, 107 grants have been awarded totaling $1,269,465. A couple of other local grant winners were: $10,000 given to the Salem Art Association to support the restoration of the 1882 Bush House Conservatory. Eugene Ballet Company received $15,000 to create a satellite school of dance in Cottage Grove.

Funding for the cultural trust is procured three ways. First, contributions made by individuals and businesses directly to the trust, conversion of certain state-owned surplus assets, and finally by the revenue from the sale of a special "culture" license plate.

For those who donate to arts or humanities organizations in Oregon, (or have thought about doing so) making a matching donation to the trust will stretch the dollars spent by providing a tax break. Here is how the process breaks down: a business or individual donates to any of the 1,200 cultural nonprofits Oregon is home to and then makes a matching donation to the cultural trust. Oregon Cultural Trust then awards an Oregon state tax credit to the giver. Up to $500 for individuals, $1,000 for couples or $2,500 for corporations is available in a tax credit through the trust.

Unlike a tax deduction, a tax credit is subtracted from the total amount of tax due after a person's taxes are completed. Instead of giving what could be owed to the government, businesses and individuals can redirect a portion of their taxes that they would otherwise be obligated to pay.

Instead of begrudgingly handing over more money to Uncle Sam, taxes owed could support art, theater, dance, literacy, music, architecture or other cultural forays in one's local community.

While educational budget cuts have reduced many of the arts and music classes in schools, many cultural nonprofits seek to fill that gap. By providing community members access to historical artifacts, classes, and performances, students and adults alike can experience native, historical and modern manifestations of culture.