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State-By-State Initial Compliance - Oklahoma

Initial Filings for Oklahoma Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

To view annual filing requirements for Oklahoma nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_ok.php.

  1. To Incorporate in Oklahoma

    Submit Certificate of Incorporation to:

    Secretary of State
    Colcord Center
    421 N.W. 13th
    Suite 210/220
    Oklahoma City, OK 73103
    Information: (405) 522-2520
    Web Site: www.sos.ok.gov
    Filing Fee: $25
    Note: The Certificate of Incorporation may be filed online.
  2. To Obtain 501(c) Tax-Exempt Status

    a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), Application for Recognition of Exemption to:

    Note new address:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
    Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)
    Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

    b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

    Web Site: services.irs.gov/datamart/login.do
    Filing Fee: $50 (This fee must be paid through the pay.gov website)
    Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
    For more information about this filing, refer to the IRS website.
  3. To Register With the Oklahoma Tax Commission and Obtain Oklahoma Corporate Income Tax Exemption

    To register with the Oklahoma Tax Commission, submit the Registration Application to:

    Oklahoma Tax Commission
    Taxpayer Assistance Division
    PO Box 26920
    Oklahoma City, OK 73126-0920
    Information: (405) 521-3160
    Web Site: www.tax.ok.gov
    Filing Fee: $0

    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.

  4. To Obtain Oklahoma Sales Tax Exemption

    Submit Form 13-16-A along with the required attachments as prescribed on the form to:

    Oklahoma Tax Commission
    Taxpayer Assistance Division
    PO Box 26920
    Oklahoma City, OK 73126-0920
    Information: (405) 521-3160
    Web Site: www.tax.ok.gov
  5. To Register with the Oklahoma Secretary of State

    Before soliciting funds in Oklahoma submit the Registration of Charitable Organization to:

    Secretary of State
    Colcord Center
    421 N.W. 13th
    Suite 210/220
    Oklahoma City, OK 73103
    Information: (405) 522-2520
    Web Site: www.sos.ok.gov
    Filing Fee: $15 ($65 if contributions >$10,000)
    Note: Certain nonprofit organizations are exempt from this filing. For a complete list of exemptions, refer to Title 18, Section 552.4 of the Oklahoma Statutes.

Oklahoma Employment Filings

If the organization will have employees, the following filings are also required:

  1. To Register with the Oklahoma Tax Commission

    If the organization has not already done so in step #3 above, complete and file the Business Registration Application.

    Oklahoma Tax Commission
    Taxpayer Assistance Division
    P.O. Box 26920
    Oklahoma City, OK 73126-0920
    Information: (405) 521-3160
    Web Site: www.tax.ok.gov/bt2.html
    Note: For more information, refer to the Tax Commission's Withholding Tax Questions.
  2. To Register with the Oklahoma Employment Security Commission

    Complete and file Form OES-1.

    Oklahoma Employment Security Commission
    Attn: Employer Compliance
    PO Box 52003
    Oklahoma City, OK 73152-2003
    Information: (405) 557-5330
    Web Site: www.ok.gov/oesc_web/Services/Unemployment_Insurance/Employer_Information.html
    Note: For more information, refer to the Employment Security Commission's Employer FAQs.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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