INITIAL FILING REQUIREMENTS TO BECOME AN OREGON NONPROFIT

  1. HOW TO INCORPORATE IN OREGON STATE:
    1. File Articles of Incorporation
    2. Send it to: Secretary of State Corporation Division 255 Capitol St. NE, Suite 151 Salem, OR 97310-1327
    3. This form can also be filed online
    4. The filing fee is $50
    5. For more information, go to the website: sos.state.or.us or call: (503) 986-2200
  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 OBTAIN OREGON STATE’S INCOME & EXCISE TAX EXEMPTIONS:
    1. Generally, organizations are automatically exempt from taxes.
    2. 2 exceptions
      1. nonprofit homes for the elderly (ORS 317.080(9))
      2. people’s utility districts (ORS 317.080(10)), which should contact the Department of Revenue directly.
    3.  Address: Oregon Department of Revenue 955 Center St., NE Salem, OR 97301-2555
    4. Phone: (503) 378-4988
    5. For more information, go to the website: oregon.gov/DOR
  4. HOW TO OBTAIN OREGON STATE’S SALES AND USE TAX EXEMPTION:
    1. There are no sales or use taxes in the state of Oregon.
  5. HOW TO REGISTER WITH THE OREGON STATE’S DEPARTMENT OF JUSTICE:
    1. File Form RF-C (or RF-T if the organization is a trust), together with:
      1. Articles of Incorporation, Bylaws, and 501(c) (3) Determination Letter.
    2. Send them to: Charitable Activities Section Oregon Department of Justice 1515 SW 5th Ave., St. 410 Portland, OR 97201-5451
    3. There is no filing fee
    4. Some organizations are exempt from filing this form. For details, refer to Form RF-C
    5. multisttaefiling.org: go to this website if your organization is registered in multiple states. You will need to file the URS Form (Unified Registration Statement).
    6. For more information, go to the website: doj.state.or.us or call: (971) 673-1880

ANNUAL FILING REQUIREMENTS TO MAINTAIN OREGON NONPROFIT

  1. OREGON STATE’S DEPARTMENT OF REVENUE:
    1. File Oregon Corporation Excise Tax Return Form-20 (This filing is required only if the organization has income that is unrelated to its exempt purposes)
      1. Note that the due date is April 15th
    2.  Send it to: Oregon Department of Revenue P.O. Box 14790 Salem, OR 97309-0470
    3. There is no filing fee
    4. For more information, go to the website: oregon.gov/dor/ or call: (503) 378-4988
  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. OREGON STATE’S DEPARTMENT OF JUSTICE:
    1. File form CT-12
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    2. Send it to: Charitable Activities Section Oregon Department of Justice 1515 SW 5th Ave., St. 410 Portland, OR 97201-5451
    3. The filing fee is from $0 to $200 (it depends on the revenues)
    4. For more information, go to the website: doj.state.or.us or call: (971) 673-1880
  4. OREGON STATE’S SECRETARY OF STATE:
    1. File Annual Report for Nonprofit Corporations Form
      1. Note that the due date is annually within 45 days of the anniversary date on which the original Articles of Incorporation were filed.
    2. Send it to: Secretary of State Corporation Division 255 Capitol St. NE, St. 151 Salem, OR 97310-1327
    3. This form can also be filed online: http://egov.sos.state.or.us/br/pkg_br1_web_rnewl.login
    4. The filing fee is $50
    5. For more information, go to the website: sos.state.or.us or call: (503) 986-2200