Starting and running a nonprofit in Oklahoma

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Oklahoma Secretary of State (online at sos.ok.gov, by mail, or in person; filing in person for same-day service costs an extra $25 per document)

Official source · checked October 22, 2026

Form

Certificate of Incorporation (Oklahoma Not for Profit Corporation), SOS Form 0008. It must list at least one director or trustee and be signed by at least three incorporators.

Official source · checked October 22, 2026

Filing fee

$25.00 (18 OS 1142)

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: charities based in Oklahoma or soliciting people in Oklahoma must register with the Oklahoma Secretary of State before they solicit contributions (18 O.S. § 552.3).

Official source · checked October 22, 2026

Exempt

Religious organizations incorporated for religious purposes and actually running bona fide religious programs, and groups directly operated, supervised or controlled by one; degree-granting schools soliciting mainly their own students and families, alumni, faculty and trustees (and 501(c)(3)s authorized by and tied to them); fraternal groups soliciting their own members; patriotic and civic groups soliciting only their own members, with the solicitation run by their own members and no paid solicitors; and people raising money for an individual named at the time of the request, when the purpose is clearly stated, every dollar goes straight into an account in that person's name at a licensed local bank, and the money is used directly for that person (18 O.S. § 552.4). None of the exemptions depends on how much you raise.

Official source · checked October 22, 2026

Fee

$65.00 a year, or $15.00 if your contributions in the last registration period didn't exceed $10,000.00 (for a first registration, if you don't expect them to exceed $10,000.00).

Official source · checked October 22, 2026

Renewal

Every year, by the date you file your IRS Form 990 or the date it's due (with extensions), whichever comes first (18 O.S. § 552.3).

Official source · checked October 22, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

An organization exempt from federal income tax is also exempt from Oklahoma income tax in each year it meets the federal requirements, but unrelated business taxable income is taxed (68 O.S. § 2359).

Official source · checked October 22, 2026

Annual return

File Form 512-E (Oklahoma Return of Organization Exempt from Income Tax) with the Oklahoma Tax Commission every year, with a copy of your Form 990 if you file one, due 30 days after the federal due date. Fill in Part 2 only if you have unrelated business income.

Official source · checked October 22, 2026

Sales tax

Not automatic, and not every 501(c)(3) qualifies: Oklahoma only exempts the kinds of organizations specifically named in law. If yours is one of them, apply to the Oklahoma Tax Commission on Form 13-16-A (in Sales Tax Exemption Packet E) with the documents listed for your type of exemption, usually including your IRS determination letter.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

One or more, each a natural person, with the number fixed by or under your bylaws unless your certificate of incorporation sets it (18 O.S. § 1027(B)).

Official source · checked October 22, 2026

Every year

• Oklahoma Secretary of State: yearly charitable organization registration

  Unless an exemption applies, charities that ask for donations in Oklahoma must register with the Secretary of State every year. State law says you must register by the date you file your IRS Form 990, or by the Form 990 due date with extensions, whichever comes first. So there's no single calendar date: most groups will be due by the 15th day of the 5th month after the fiscal year ends, or later if they extend their 990. Exemptions include religious organizations and some schools and membership groups. This is separate from your nonprofit corporation filing. Confirm the date and fee with the Secretary of State or the Attorney General's Charity Enforcement Unit.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Oklahoma's in date order.

Make my Oklahoma calendar

Who to ask

We don't list a free legal help program for Oklahoma charities yet. The directory has the programs we know of.