Oklahoma

INITIAL FILING REQUIREMENTS TO BECOME AN OKLAHOMA NONPROFIT

1. HOW TO INCORPORATE IN OKLAHOMA STATE:
   • File Articles of Incorporation
     • Send to: Secretary of State Colcord Center 421 N.W. 13th, St 210/220 Oklahoma City, OK 73103
     • This form can also be filed online
     • The filing fee is $25
     • For more information,
       • Website: sos.ok.gov
       • Phone: (405) 522-2520
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
     • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
     • Filing fee is $600 ($275 for 1023-EZ Form)
     • For more information,
       • Website: www.irs.gov/charities
       • 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:
   • File the Registration Application Form here.
     • Send to: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, OK 73126-0920
     • There is no filing fee
     • Note 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.
     • For more information,
       • Website: tax.ok.gov
       • Phone: (405) 521-3160
4. HOW TO OBTAIN OKLAHOMA STATE’S SALES TAX EXEMPTION:
   • File Form 13-16-A
     • Send to: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, OK 73126-0920
     • Note: 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.
     • For more information,
       • Website: tax.ok.gov
       • Phone: (405) 521-3160
5. HOW TO REGISTER WITH THE OKLAHOMA SECRETARY OF STATE:
   • File the Registration of Charitable Organization form.
     • Send to: Secretary of State Colcord Center 421 N.W. 13th, Suite 210/220 Oklahoma City, OK 73103
     • The filing fee is $15
       • The filing fee is $65 if contributions are above $10,000
     • Note A list of organizations that are exempt from this filing: http://www.oklegislature.gov/
     • For more information,
       • Website: sos.ok.gov
       • Phone: (405) 522-2520

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN OKLAHOMA NONPROFIT

1. OKLAHOMA STATE’S SECRETARY OF STATE:
   • File Renewal Registration Form here.
     • Note that the due date is on or before the anniversary date of the initial registration
     • Send to: Secretary of State Colcord Center 421 N.W. 13th, Suite 210/220 Oklahoma City, OK 73103
     • The filing fee is $15
       • The filing fee is $65 if anticipated contributions will exceed $10,000
     •  For more information,
       • Website: sos.ok.gov
       • Phone: (405) 522-2520
2. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • A list of online providers can be found here.
     • There is no filing fee.
     • For more information,
       • Website: irs.gov/charities
       • Call:
         • (800) 829-3676 (Form related questions)
         • (800) 829-1040 (general information)
     • 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.
     • For Private Foundations: You are required to submit the Form 990-PF.
3. OKLAHOMA STATE’S TAX COMMISSION:
   • File Form 512-E
     • Note that the due date is 4 and a half months after the end of the fiscal year
     • Send to: Oklahoma Tax Commission 2501 Lincoln Blvd., Room 101 Oklahoma City, OK 73194-0009
     • There is no filing fee.
     • For more information,
       • Website: tax.ok.gov
       • Phone: (405) 521-3160