Oregon Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Oregon. If you are looking to form nonprofit in Oregon, please visit our Start Your Oregon Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Oregon. 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:

By the 15th day of the 5th 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.

Fact Checked:8/28/19
2 File Oregon Corporate Tax Returns
Agency:Oregon Department of Revenue
Form:

Form 20 (Oregon Corporation Excise Tax Return)

Due:

April 15th

Notes:

Filing is required only if the organization has income that is unrelated to its exempt purposes.

Fact Checked:9/4/15
3 File Oregon Corporate Tax Exemption Renewals

Not required



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

More information: Oregon Department of Revenue
4 File Oregon Sales Tax Exemption Renewals

Not required



Oregon does not currently have a state level sales tax.

5 File Oregon Annual Report
Agency:Oregon Secretary of State - Corporations Division
Form:

None - you must file online.

Filing Method:

Online

Agency Fee:

$50

Due:

Annually by your registration anniversary day. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 15th. You may start filing 45 days prior.

Law:

ORS 65.787

Penalties:

No late fee. Your entity status becomes 'inactive' in public records. Your business can be dissolved or revoked at 45 days late.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
Fact Checked:8/6/20
6 Renew the Charitable Solicitation Registration

Oregon Registration for Charitable Organizations

Agency:Oregon Department of Justice - Charitable Activities Section
Law:

Oregon Revised Statutes Ann., Vol. 3, § 128.610 et seq. Statutes and Rules Governing Oregon Nonprofits

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No
Fact Checked:4/10/20

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Churches, houses of worship or similar types of religious organizations
  • Corporations organized in Oregon as a mutual benefit nonprofit
  • Educational institutions which do not hold property in Oregon and limit solicitations to alumni of the institution
Notes:

To obtain an exemption, file a letter describing the reason the organization is eligible for exemption along with supporting documentation.

Fact Checked:1/16/20

Initial Registration

Form:

URS or Form RF-C: Registration for Charitable Organizations

Filing Method:

Mail

Agency Fee:

$0

Turnaround:

4-6 weeks

Notes:
  • Any officer or authorized representative must sign. The signature need not be notarized.
  • Some Oregon counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in Oregon, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Oregon Secretary of State - Corporations Division.
  2. Submit a Registration for Charitable Organizations form and all required attachments to the Oregon Department of Justice - Charitable Activities Section.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Oregon. If not required, skip to number 3.
  2. File foreign qualification documents with the Oregon Secretary of State - Corporations Division.
  3. Submit a Registration for Charitable Organizations form and all required attachments to the Oregon Department of Justice - Charitable Activities Section.
Required Attachments:

  • Articles of incorporation
  • Bylaws
  • IRS determination letter
  • List of officers and directors
  • Professional fundraising contracts
Fact Checked:4/14/20

Registration Renewal

Form:

Organizations based in Oregon file Form CT-12. Out-of-state organizations file Form CT-12F.

Filing Method:

Mail

Agency Fee:

$10-200, depending on Oregon revenue and fund balance held in Oregon. Make check payable to "Oregon Department of Justice"

Due:

Due annually 4.5 months after the close or your organization's fiscal year. So if your fiscal year ends December 31, then the report is due May 15.

Due Date Extension:

Due dates can be extended for 180 days beyond the original due date by submitting a request for extension through the online portal.

Penalties:

Late fees range from $20 to $100 depending on how late the renewal filing is.

Notes:
  • Note the list of attachments required.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • List of officers and directors
  • Only if amended: IRS determination letter, articles of incorporation, and bylaws
Fact Checked:2/4/20

Change of Fiscal Year

Agency Fee:

$0

Turnaround:

1-2 business days

Notes:

Email charitable@doj.state.or.us to update fiscal year.

Fact Checked:12/7/18

Cancellation

Form:

Form CT-12 or Form CT-12F

Notes:

To close out your registration, file the CT-12 form and follow the instructions listed in the Final Report section.

Fact Checked:7/14/20
7Maintain a Oregon Registered Agent

Maintain a registered agent that has a street address in Oregon. 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 Keizer , OR to maintain compliance with the state requirement.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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