Oregon Nonprofit Compliance

• The United States, any state, territory or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions
• Any religious corporation sole or other religious corporation or organization which holds property for religious purposes, or to any officer, director or trustee thereof who holds property for like purposes
• A cemetery that is registered with the State Mortuary and Cemetery Board under ORS 692.275 or a historic cemetery listed with the Oregon Commission on Historic Cemeteries under ORS 97.782
• A trustee that holds property for charitable purposes in the event that the sole beneficiary of a charitable remainder trust serves as trustee
• Educational institutions which do not hold property in Oregon and limit solicitations to alumni of the institution

Email to charitable@doj.state.or.us

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

Form RF-C: Registration for Charitable Organizations

Form RF-T: Registration for Charitable Trusts

Mail or email to charitable.activities@doj.state.or.us.

$0

4-6 weeks

• 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.

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.

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.

• Articles of incorporation
• Bylaws
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts

Form CT-12F

Mail or online.

Depends on Oregon revenue and fund balance held in Oregon:

• $20 for no income to less than $25,000
• $50 for at least $25,000, but less than $50,000
• $90 for at least $50,000, but less than $100,000
• $150 for at least $100,000, but less than $250,000
• $200 for at least $250,000, but less than $500,000
• $300 for at least $500,000, but less than $1,000,000
• $400 for $1,000,000 or more

Make check payable to "Oregon Department of Justice"

• Annually within 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 by May 15.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

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

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

• Note the list of attachments required.

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

Form CT-12

Mail or online.

Depends on Oregon revenue and fund balance held in Oregon:

• $20 for no income to less than $25,000
• $50 for at least $25,000, but less than $50,000
• $90 for at least $50,000, but less than $100,000
• $150 for at least $100,000, but less than $250,000
• $200 for at least $250,000, but less than $500,000
• $300 for at least $500,000, but less than $1,000,000
• $400 for $1,000,000 or more

Make check payable to "Oregon Department of Justice"

• Annually within 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 by May 15.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

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

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

• Note the list of attachments required.

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

Email to charitable@doj.state.or.us

$0

1-2 business days

To update your organization's fiscal year submit a letter that includes the name of the organization, the DOT registration number, and the new fiscal year. 

Form CT-12 or Form CT-12F

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

• The United States, any state, territory or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions
• Any religious corporation sole or other religious corporation or organization which holds property for religious purposes, or to any officer, director or trustee thereof who holds property for like purposes
• A cemetery that is registered with the State Mortuary and Cemetery Board under ORS 692.275 or a historic cemetery listed with the Oregon Commission on Historic Cemeteries under ORS 97.782
• A trustee that holds property for charitable purposes in the event that the sole beneficiary of a charitable remainder trust serves as trustee
• Educational institutions which do not hold property in Oregon and limit solicitations to alumni of the institution

Email to charitable@doj.state.or.us

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

Form RF-C: Registration for Charitable Organizations

Form RF-T: Registration for Charitable Trusts

Mail or email to charitable.activities@doj.state.or.us.

$0

4-6 weeks

• 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.

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.

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.

• Articles of incorporation
• Bylaws
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts

Form CT-12F

Mail or online.

Depends on Oregon revenue and fund balance held in Oregon:

• $20 for no income to less than $25,000
• $50 for at least $25,000, but less than $50,000
• $90 for at least $50,000, but less than $100,000
• $150 for at least $100,000, but less than $250,000
• $200 for at least $250,000, but less than $500,000
• $300 for at least $500,000, but less than $1,000,000
• $400 for $1,000,000 or more

Make check payable to "Oregon Department of Justice"

• Annually within 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 by May 15.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

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

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

• Note the list of attachments required.

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

Form CT-12

Mail or online.

Depends on Oregon revenue and fund balance held in Oregon:

• $20 for no income to less than $25,000
• $50 for at least $25,000, but less than $50,000
• $90 for at least $50,000, but less than $100,000
• $150 for at least $100,000, but less than $250,000
• $200 for at least $250,000, but less than $500,000
• $300 for at least $500,000, but less than $1,000,000
• $400 for $1,000,000 or more

Make check payable to "Oregon Department of Justice"

• Annually within 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 by May 15.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

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

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

• Note the list of attachments required.

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

Email to charitable@doj.state.or.us

$0

1-2 business days

To update your organization's fiscal year submit a letter that includes the name of the organization, the DOT registration number, and the new fiscal year. 

Form CT-12 or Form CT-12F

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