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Oklahoma

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Oklahoma Registration and Compliance

Welcome to the registration and compliance page for Oklahoma nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Oklahoma, 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 Oklahoma. 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 Oklahoma Nonprofit Organizations

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: oktap.tax.ok.gov/oktap/
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.


Annual Filings for Oklahoma Nonprofit Organizations

1. Oklahoma Secretary of State

Form: Renewal Registration
Due Date: On or before the anniversary date of the initial registration

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 anticipated contributions will exceed $10,000)

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. Oklahoma Tax Commission

Form: Form 512-E
Due Date: 4 ½ months after end of fiscal year

Oklahoma Tax Commission
2501 Lincoln Blvd.
Room 101
Oklahoma City, OK 73194-0009

Information: (405) 521-3160
Web Site: www.tax.ok.gov
Filing Fee: $0


Oklahoma Employment Filings

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

1. To Register with the Oklahoma Tax Commission

If the organization has not already done so, 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.ok.gov/tax/

Note: For more information, refer to the Tax Commission's Withholding Tax page.

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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