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: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
2 File Oregon Corporate Tax Returns
Agency:Oregon Department of Revenue
Form: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$50

Due: ACCESS PREMIUM DATA
Law:

ORS 65.787

Penalties: ACCESS PREMIUM DATA
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
Law:

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

Automatic Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA

Initial Registration

Form: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$0

Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

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

Due: ACCESS PREMIUM DATA
Penalties: ACCESS PREMIUM DATA
Notes:
  • Note the list of attachments required.

Change of Fiscal Year

Agency fee:

$0

Turnaround: ACCESS PREMIUM DATA
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.


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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