Starting A Nonprofit Organization in Oregon
Welcome to the registration and compliance page for Oregon nonprofit organizations. Below you will find information on initial filings required when starting a 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.
Starting a Nonprofit Organization in Oregon: Initial Filings
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.
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: https://www.doj.state.or.us/charitable-activities/
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.
3. Oregon Department of Justice
Form: Annual Report
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: https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/file-your-annual-report/
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: https://wcd.oregon.gov/employer/Pages/index.aspx
Click here for Oregon state statute information.