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OKLAHOMA LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

OKLAHOMA


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

Starting A Nonprofit Organization in Oklahoma

Welcome to the registration and compliance page for Oklahoma nonprofit organizations. Below you will find information on initial filings required when starting a 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.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Oklahoma: Initial Filings

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.

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

Entities that qualify for sales tax exemption in Oklahoma are specifically legislated. Refer to the Sales Tax Exemption Packet to determine if your organization qualifies.

Oklahoma Tax Commission
Taxpayer Assistance Division
PO Box 26920
Oklahoma City, OK 73126-0920

Information: (405) 521-3160
Web Site: https://oklahoma.gov/tax/businesses/sales-use-tax.html

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: https://www.sos.ok.gov/charity/Default.aspx
Filing Fee: $15 ($65 if contributions >$10,000)

Notes: This registration can be completed online. 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 COMPLIANCE

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)

3. Oklahoma Tax Commission

Form: Form 512-E  (2020 Form)
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

EMPLOYMENT FILINGS

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 web page for Employers.

STATE STATUTES

Click here for Oklahoma state statute information.