(2) To the extent there are entities on the eligibility roster that have not been form listed, the commission shall direct the Department of Revenue to remove from the tax forms for the next year those entities that have been included on the tax forms for two or more years.

(3)(a) The identified entities shall be removed from inclusion on the tax forms based on the number of calendar years for which the entities have been included on the forms, with entities that have been included on the forms for the greatest number of years being removed first.

(b) If identified entities have been included on the tax forms for an equal number of years and space limitations require the removal of some, but not all, of the entities identified in subsection (1) of this section, in order to permit inclusion of entities from the eligibility roster on the tax forms for the next year, the commission shall direct the department to remove the entity or entities garnering the smallest average amount of donations for the years that the entity or entities appeared on the tax forms.

(4) If an entity removed from form listing under subsection (3) of this section continues to meet the eligibility requirements under ORS 305.720, an entity removed from the charitable checkoff portion of the tax forms shall be placed at the end of the eligibility roster for form listing in succeeding tax years and shall be considered to be an entity that has not been form listed for purposes of subsection (2) of this section. [2007 c.822 §4]