INITIAL FILING REQUIREMENTS TO BECOME AN OREGON NONPROFIT

  1. HOW TO INCORPORATE IN OREGON STATE:
    • File Articles of Incorporation
      • Send to: Secretary of State Corporation Division 255 Capitol St. NE, Suite 151 Salem, OR 97310-1327
      • Note This form can also be filed online
      • The filing fee is $50
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023
      • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
      • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
      • For more information,
        • Website: www.irs.gov/charities 
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO OBTAIN OREGON STATE’S INCOME & EXCISE TAX EXEMPTIONS:
    • Generally, organizations are automatically exempt from taxes.
      • Note the two exceptions are:
        • nonprofit homes for the elderly (ORS 317.080(9))
        • people’s utility districts (ORS 317.080(10)), which should contact the Department of Revenue directly.
      • Address: Oregon Department of Revenue 955 Center St., NE Salem, OR 97301-2555
      • For more information,
  4. HOW TO OBTAIN OREGON STATE’S SALES AND USE TAX EXEMPTION:
    • There are no sales or use taxes in the state of Oregon.
  5. HOW TO REGISTER WITH THE OREGON STATE’S DEPARTMENT OF JUSTICE:
    • File Form RF-C (or RF-T if the organization is a trust), together with: Articles of Incorporation, Bylaws, and 501(c) (3) Determination Letter.
      • Send to: Charitable Activities Section Oregon Department of Justice 1515 SW 5th Ave., St. 410 Portland, OR 97201-5451
      • There is no filing fee
      • Note Some organizations are exempt from filing this form. For details, refer to Form RF-C
      • For more information,

ANNUAL FILING REQUIREMENTS TO MAINTAIN OREGON NONPROFIT

  1. OREGON STATE’S DEPARTMENT OF REVENUE:
    • 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)
      • Note that the due date is April 15th
      • Send to: Oregon Department of Revenue P.O. Box 14790 Salem, OR 97309-0470
      • There is no filing fee
      • For more information,
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
      • 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. OREGON STATE’S DEPARTMENT OF JUSTICE:
    • File form CT-12
      • Note that the due date is 4 and a half months after the end of the fiscal year
      • Send to: Charitable Activities Section Oregon Department of Justice 1515 SW 5th Ave., St. 410 Portland, OR 97201-5451
      • The filing fee is from $0 to $200 (it depends on the revenues)
      • For more information,
  4. OREGON STATE’S SECRETARY OF STATE:
    • File Annual Report for Nonprofit Corporations Form here.
      • Note that the due date is annually within 45 days of the anniversary date on which the original Articles of Incorporation were filed.
      • Send to: Secretary of State Corporation Division 255 Capitol St. NE, St. 151 Salem, OR 97310-1327
      • This form can also be filed online: http://egov.sos.state.or.us/br/pkg_br1_web_rnewl.login
      • The filing fee is $50
      • For more information,