INITIAL FILING REQUIREMENTS TO BECOME AN OKLAHOMA NONPROFIT

  1. HOW TO INCORPORATE IN OKLAHOMA STATE:
    1. File Articles of Incorporation
    2. Send it to: Secretary of State Colcord Center 421 N.W. 13th, St 210/220 Oklahoma City, OK 73103
    3. This form can also be filed online
    4. The filing fee is $25
    5. For more information, go to the website: sos.ok.gov or call: (405) 522-2520
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions)(800) 829–1040 (general information)
  3. HOW TO REGISTER WITH THE OKLAHOMA STATE’S TAX COMMISSION AND TO OBTAIN OKLAHOMA STTAE’S CORPORATE INCOME TAX EXEMPTION:
    1. File the Registration Application Form
    2. Send it to: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, OK 73126-0920
    3. There is no filing fee
    4. Exemption from filing: Nonprofit organizations that are exempt from federal income taxes are automatically exempt from Oklahoma corporate income taxes. However, they must file a return,Form 512-E, annually.
    5. For more information, go to the website: tax.ok.gov or call: (405) 521-3160
  4. HOW TO OBTAIN OKLAHOMA STATE’S SALES TAX EXEMPTION:
    1. File Form 13-16-A
    2. Send it to: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, OK 73126-0920
    3. For more information, go to the website: tax.ok.gov or call: (405) 521-3160
  5. HOW TO REGISTER WITH THE OKLAHOMA SECRETARY OF STATE:
    1. File the Registration of Charitable Organization
      1. Form: https://www.sos.ok.gov/forms/FM0101.PDF
    2.  Send it to: Secretary of State Colcord Center 421 N.W. 13th, Suite 210/220 Oklahoma City, OK 73103
    3. The filing fee is $15
      1. The filing fee is $65 if contributions are above $10,000
    4.  A list of organizations that are exempt from this filing: http://www.oklegislature.gov/
    5. For more information, go to the website: sos.ok.gov or call: 9405) 522-2520

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN OKLAHOMA NONPROFIT

  1. OKLAHOMA STATE’S SECRETARY OF STATE:
    1. File Renewal Registration Form
      1. Note that the due date is on or before the anniversary date of the initial registration
    2.  Send it to: Secretary of State Colcord Center 421 N.W. 13th, Suite 210/220 Oklahoma City, OK 73103
    3. The filing fee is $15
      1. The filing fee is $65 if anticipated contributions will exceed $10,000
    4.  For more information, go to the website: sos.ok.gov or call: (405) 522-2520
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  3. OKLAHOMA STATE’S TAX COMMISSION:
    1. File Form 512-E
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    2.  Send it to: Oklahoma Tax Commission 2501 Lincoln Blvd., Room 101 Oklahoma City, OK 73194-0009
    3. There is no filing fee
    4. For more information, go to the website: tax.ok.gov or call: (405) 521-3160