Oregon Nonprofits - Registration,
Tax Exemption, and Annual Report
Filing Requirements
Oregon Nonprofits - A Guide to Registration and Tax Compliance
In order to start and operate a nonprofit organization successfully, it’s important that you have a clear understanding of the guidelines and requirements established by the respective state agency.
Here, you can find out how to start and register a nonprofit organization in Oregon, including obtaining tax-exempt status and the annual filing requirements, due dates, and penalties.
| Requirements |
Registration
|
Annual Filing
|
|||
|---|---|---|---|---|---|
| With the Secretary of State |
With the Department of Justice | Annual Renewal with Secretary of State | Nonprofit filing requirements | Annual Report with Department of Justice | |
Required Forms |
Form RF-C - Registration for Charitable Organizations Form RF-T -Registration for Trusts |
Form OR-20 - Oregon Corporation Excise |
Annual Report: For Oregon Charities: Form CT-12 For Foreign Charities: Form CT-12F |
||
Due Date |
Before establishing a Nonprofit entity. |
Before soliciting any contributions within the state. |
Due on the Anniversary date of registration. | 15th day of the 5th month following the end of the organization's fiscal year. | 4 months and 15 days after the end of the organization's fiscal year. |
Filing Fee |
$50 | N/A | $50 | N/A | $20 - $400 |
Frequently Asked Questions
How to Start a Nonprofit in Oregon?
To start a nonprofit in the State of Oregon, you must follow these registration procedures.
Registration with the Secretary of State:
To register your non-profit organization in Oregon, you are required to file an Articles of Incorporation with the state.
Typically, this submission should include the following information:
- Name of Corporation
- Type of Corporation
- Address of the Registered agents
- Name and address of the Incorporators
- Name and address of Initial president, secretary and treasurer
In addition to these details, you must pay the incorporation filing fee of $50.
Registering a New Charity with the Department of Justice:
Oregon law mandates that nonprofit corporations must file a Form RF-C (for charitable organizations) or Form RF-T (for trusts) with the state before starting solicitation and pay a registration fee of $50.
How do you obtain tax-exempt status from the State of Oregon?
If your nonprofit has filed Form 1023/1024 and obtained 501(c) tax-exempt status from the IRS, your organization will automatically qualify as tax-exempt with the State of Oregon as well.
Note : Nonprofit homes for the elderly and people’s utility districts established under ORS Chapter 261 are still required to apply for tax-exempt status in Oregon.
What are the annual filing requirements for nonprofits in Oregon?
Annual Renewal:
The state of Oregon mandates that nonprofit organizations renew their registration annually with the Secretary of State.
Form OR-20:
The State of Oregon requires nonprofit organizations to file Form OR-20 if they submit Form 990-T to report unrelated business income to the federal government.
Annual Report:
The Oregon Department of Justice mandates nonprofit organizations to file Annual Report Form CT-12 for Oregon charities or Form CT-12F for foreign charities along with a copy of IRS Form 990.
When is the deadline to file Annual filings?
Annual Renewal:
The annual renewal with the Oregon Secretary of State is due on the anniversary date of the original registration.
Form OR-20:
The due date to file Form OR-20 is the 15th day of the 5th month following the end of the organization's fiscal year. This means that if the organization follows the calendar year, the deadline for Form OR-20 is May 15.
Annual Report:
The deadline to file an Annual Report with the Department of Justice is 4 months and 15 days after the end of the organization's fiscal year.
Are there any penalties for failing to file annual filings?
Annual Renewal:
If the renewal is not filed within 45 days of the due date, the organization will be administratively dissolved.
Form OR-20:
Failure to file the Form OR-20 within the due date will result in a penalty of 5% of the unpaid tax, 20% of the unpaid tax if the return is not filed within 3 months after the due date, and 100% of the unpaid tax if the return is not filed for 3 consecutive years from the due date.
Annual Report:
- Failure to file the report on or before the due date will result in a penalty of $20.
- If the report isn’t filed for more than 13 months past the fiscal year end covered by the report, the penalty will increase to $50.
- If the report isn’t filed within 16 months, the penalty increases to $100.
How do I file an annual renewal, Form OR-20, and annual report form with the state of Oregon?
Annual Renewal:
You can file an annual renewal electronically through the online portal provided by the Oregon Secretary of State.
Form OR-20:
The state of Oregon requires nonprofit organizations to e-file Form OR-20 unless the state approves a waiver request for paper filing.
You can paper file your returns to the below address if the state approves your waiver request:
For Tax-due returns, with or without payment:
PO Box 14790,
Salem OR 97309-0470,
(Do Not include a payment voucher.)
For refunds or no tax-due returns:
PO Box 14777,
Salem OR 97309-0960.
For check or money order payments only:
PO Box 14950,
Salem OR 97309-0950,
(Include Form OR-20-V payment voucher).
Annual Report:
Annual Reports can be filed either electronically or on paper with the state of Oregon.
- You can file returns electronically through the online portal provided by the Department of Justice.
- You can also complete the annual report on paper and send it by mail to the address given below:
100 SW Market Street,
Portland, OR 97201-5702.
Article Sources:
- Articles of Incorporation - Articles of Incorporation - Nonprofit
- Form RF-C - Registration for Charitable Organizations
- Form RF-T - Registration for Trusts
- Form OR-20 - Oregon Corporation Excise Tax Return
- Form OR-20 Instructions
- Form CT-12 - For Oregon Charities
- Form CT-12F - For Foreign Charities
- Annual Report Instructions
- Registering a New Charity
- Non-Profit Filing Requirements
- Filing Fee Schedules
- Nonprofit Frequently Asked Questions