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:

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 Oregon Corporate Tax Returns
Agency:Oregon Department of Revenue
Form:

Form 20 (Oregon Corporation Excise Tax Return)

Due:

April 15th

Original Ink:Not required
Notarize:Not required
Notes:

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

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

Original Ink:Not required
Notarize:Not required
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.
6 Renew the Charitable Solicitation Registration

Oregon Registration for Charitable Organizations

Agency:Oregon Department of Justice - Charitable Activities Section
Legal Notes:

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

Automatic Exemption

Exemption Eligible Organizations:
  • Religious organizations
  • Oregon mutual benefit nonprofits
  • Educational institutions which do not hold property in Oregon and limit solicitations to alumni of the institution
  • Unincorporated organizations
Original Ink:Not required
Notarize:Not required

Initial Registration

Form:

URS or Form RF-C: Registration for Charitable Organizations

Filing method:

Mail

Agency fee:

$0

Due:

Organizations required to register must do so before conducting activities, holding assets, or soliciting contributions for a charitable purpose. Corporations organized under the laws of Oregon should register immediately following incorporation.

Original Ink:Not required
Notarize:Not required
Notes:
  • Oregon requires charities to also register with the Secretary of State
  • Note the list of attachments required.
  • 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.

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.

Original Ink:Not required
Notarize:Not required
Notes:
  • Note the list of attachments required.

Change of Fiscal Year

Agency fee:

$0

Turnaround:

1-2 business days

Original Ink:Not required
Notarize:Not required
Notes:

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

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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