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Oregon

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Oregon Registration and Compliance

Welcome to the registration and compliance page for Oregon nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Oregon, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Oregon. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Oregon Nonprofit Organizations

1. To Incorporate in Oregon

Submit Articles of Incorporation to:

Secretary of State
Corporation Division
255 Capitol St. NE
Suite 151
Salem, OR 97310-1327

Information: (503) 986-2200
Fax: (503) 378-4381
Web Site: www.sos.state.or.us
Filing Fee: $50

Notes: The Articles of Incorporation may also be filed online using the Oregon Central Business Registry.

A confirmation copy may be obtained for an additional fee of $5.

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 Obtain Oregon Income & Excise Tax Exemptions

501(c) tax-exempt organizations are automatically exempt from Oregon Corporation taxes and need not apply for exemption. There are two exceptions: nonprofit homes for the elderly (ORS 317.080(9)) and people's utility districts (ORS 317.080(10)), which should contact the Department of Revenue directly at:

Oregon Department of Revenue
955 Center St., NE
Salem, OR 97301-2555

Information: (503) 378-4988
Web Site: www.oregon.gov/DOR

4. To Obtain Oregon Sales and Use Tax Exemption

Oregon does not have sales or use taxes and does not issue exemption certificates.

5. To Register with the Oregon Department of Justice

All corporations organized in Oregon for charitable purposes must register with the Department of Justice before conducting activities, holding assets, or soliciting contributions for a charitable purpose. To do so, submit Form RF-C (or RF-T if the organization is a trust) along with Articles of Incorporation, Bylaws, and IRS 501(c)(3) determination letter to:

Charitable Activities Section
Oregon Department of Justice
1515 SW 5 th Avenue
Suite 410
Portland, OR 97201-5451

Information: (971) 673-1880
Web Site: www.doj.state.or.us
Filing Fee: $0

Notes: Some organizations are exempt from registration. Refer to the instructions for Form RF-C for more information.

For organizations registering in multiple states, the Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org


Annual Filings for Oregon Nonprofit Organizations

1. Oregon Department of Revenue

Form: 20 (Oregon Corporation Excise Tax Return)
Due Date: April 15

Oregon Department of Revenue
PO Box 14790
Salem, OR 97309-0470

Information: (503) 378-4988
Web Site: www.oregon.gov/DOR/
Filing Fee: $0

Note: This filing is required only if the organization has income that is unrelated to its exempt purposes and is therefore not tax-exempt.

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

3. Oregon Department of Justice

Form: CT-12
Due Date: 4 ½ months after end of fiscal year

Charitable Activities Section
Oregon Department of Justice
1515 SW 5th Avenue
Suite 410
Portland, OR 97201-5451

Information: (971) 673-1880
Fax: (971) 673-1882
Web Site: www.doj.state.or.us
Filing Fee: $0-200 (depending on revenues)

4. Oregon Secretary of State

Form: Annual Report for Nonprofit Corporations
Due Date: Annually within 45 days of the anniversary date on which the original Articles of Incorporation were filed.

Secretary of State
Corporation Division
255 Capitol St. NE
Suite 151
Salem, OR 97310-1327

Information: (503) 986-2200
Fax: (503) 378-4381
Web Site: www.sos.state.or.us
Filing Fee: $50

Notes: The annual report may be filed online at: egov.sos.state.or.us/br/pkg_br1_web_rnewl.login

A confirmation copy may be obtained for an additional fee of $5.


Oregon Employment Filings

If the organization will have employees, the following filing is also required:

To Register with the Department of Revenue and Oregon Employment Department

Apply for an employer account for withholding and unemployment insurance taxes by completing the Combined Employer Registration Form online.

Oregon Department of Revenue
955 Center St NE
Salem, OR 97301-2555

Phone: 503-378-4988
Fax: 503-945-8738
Web Site: http://www.oregon.gov/DOR/programs/businesses/Pages/payroll-withholding.aspx

Oregon Employment Department
875 Union Street NE, Room 107
Salem, OR 97311

Phone: 503-945-8091
Fax: 503-947-1528
Web Site: http://www.oregon.gov/EMPLOY/Businesses/Pages/default.aspx

Notes: This registration may also be completed in paper form by completing and filing the Combined Employer's Registration (Form 150-211-055) at the Employment Department's address above or by fax.

For more information refer to the Employer's Guide for Doing Business in Oregon.

Most employers in Oregon must also carry Workers' Compensation Insurance. For more information, contact the Department of Consumer & Business Services, Workers' Compensation Division.

Phone: 503-947-7815
Web Site: http://www.cbs.state.or.us/wcd/

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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