Oklahoma Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Oklahoma. If you are looking to form nonprofit in Oklahoma, please visit our Start Your Oklahoma Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Oklahoma. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

Original Ink:Not required
Notarize:Not required
2 File Oklahoma Corporate Tax Returns
Agency:Oklahoma Secretary of State - Business Filing Department
Original Ink:Not required
Notarize:Not required
Notes:
  • Nonprofits are exempt from Franchise Taxes unless total capital exceeds $200,000.
  • Foreign Nonprofits must pay a registered agent fee of $100 to the Oklahoma Tax Division via Form 200.
Agency:Oklahoma Tax Commission
Form:

Form 512E: Oklahoma Return of Organization Exempt from Income Tax

Agency fee:

$0

Due:

4.5 months after fiscal year end. So if your fiscal year ends December 31, then the report is due April 15.

Original Ink:Not required
Notarize:Not required
3 File Oklahoma Corporate Tax Exemption Renewals

Not required



There is no renewal application for Oklahoma tax exemptions, however, businesses may be required to update address and officer information when changes occur.

More information: Oklahoma Tax Commission
4 File Oklahoma Sales Tax Exemption Renewals

Not required



Depending on the type of organization, renewal may be required. Most exempt organizations do not have a renewal requirement.

More information: Oklahoma Tax Commission
5 File Oklahoma Annual Report

Not required



6 Renew the Charitable Solicitation Registration

Oklahoma Charitable Organization Registration

Agency:Oklahoma Secretary of State - Charitable Organizations Section
Legal Notes:

Oklahoma Statutes Ann. §§ 18-552.1 to 18.552.6

Automatic Exemption

Exemption Eligible Organizations:
  • Religious organizations
  • Educational institutions when solicitations are primarily confined to students and their families, alumni, and faculty.
  • Membership organizations
  • Appeals for individuals
Original Ink:Not required
Notarize:Not required

Initial Registration

Form:

SOS FORM 101-01/13: Registration Statement of Charitable Organization

Filing method:

Online or mail.

Agency fee:

$15-65, depending on contributions

Original Ink:Not required
Notarize:Not required
Notes:
  • Note the list of attachments required.
  • The president, chairman, or principal officer must sign. The signature need not be notarized.
  • The secretary will mail back a statement of receipt and certificate.
  • Some Oklahoma counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

SOS FORM 101-01/13: Registration Statement of Charitable Organization

Filing method:

Online or mail.

Agency fee:

$15-65, depending on contributions

Due:

Renewal is due annually before the anniversary of your previous renewal filing. This means that your renewal date will change every year unless you file on the same day every year. You will NOT receive a renewal reminder.

Original Ink:Not required
Notarize:Not required
Notes:
  • Note the list of attachments required.
  • The president, chairman, or principal officer must sign. The signature need not be notarized.
7Maintain a Oklahoma Registered Agent

Maintain a registered agent that has a street address in Oklahoma. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Oklahoma City , OK to maintain compliance with the state requirement.


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