Starting and running a nonprofit in Oregon

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

Oregon Secretary of State, Corporation Division (online or by mail)

Official source · checked October 21, 2026

Form

Articles of Incorporation - Nonprofit. You choose one of three types: public benefit, mutual benefit or religious. Most charities choose public benefit (religious corporations can also seek 501(c)(3) status), and the form includes optional 501(c)(3) language to attach.

Official source · checked October 22, 2026

Filing fee

$50 (nonrefundable)

Official source · checked October 22, 2026

Annual report

Every year with the Secretary of State's Corporation Division, which sends a form for it. If the annual report isn't filed within 45 days of the renewal date, the nonprofit is administratively dissolved and you pay an extra fee to reinstate it.

Official source · checked October 22, 2026

Annual report fee

$50.00 for a domestic nonprofit's annual renewal.

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: Oregon public benefit nonprofits register with the Charitable Activities Section of the Oregon Department of Justice on Form RF-C. Register before you carry out activities, hold assets or ask for donations; Oregon corporations should register right after incorporating.

Official source · checked October 21, 2026

Exempt

Religious organizations holding property solely for religious purposes, government agencies, educational institutions that hold no property in Oregon and ask only their alumni for money, foreign organizations that only make grants in Oregon, and certain trustees of charitable remainder trusts. You must send the documents the form lists for your exemption; without them you won't be exempted.

Official source · checked October 22, 2026

Fee

No fee to register. Fees come with the annual report (Form CT-12): a revenue fee from $20 (under $25,000) to $400 ($1,000,000 or more), plus 0.01% of net assets (minus fixed assets used for charitable work) once that amount is $50,000 or more, up to $2,000 (none if under $5).

Official source · checked October 22, 2026

Renewal

Registration is one-time, but you file an annual report (Form CT-12) within 4 months and 15 days after your fiscal year ends (May 15 for a December year end). You can ask for an extension of up to six months if you ask by the due date. Late fees start at $20.

Official source · checked October 21, 2026

State tax exemption

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

Income tax

No state application. If the IRS recognizes you as exempt, you're also exempt in Oregon. You don't file an Oregon return unless you have unrelated business income; if you file federal Form 990-T, file Oregon Form OR-20.

Official source · checked October 22, 2026

Sales tax

Oregon doesn't have sales or use taxes and doesn't issue exemption certificates.

Official source · checked October 22, 2026

Your board

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

Minimum directors

Three or more for a public benefit corporation (one or more for mutual benefit or religious corporations), as your articles or bylaws set (ORS 65.307(1)).

Official source · checked October 21, 2026

Every year

• Oregon Department of Justice: charity annual report (CT-12)

  Charities registered with the Oregon Department of Justice file an annual report (Form CT-12 for Oregon charities, CT-12F for out-of-state charities) within 4 months and 15 days after the fiscal year ends. For a December 31 year end, that's May 15. The report must arrive by the due date; a postmark doesn't count. You can request an extension of up to 180 days, but the request must arrive by the original due date. The fee depends on revenue, starting at $20. A late report costs $20, rising to $50 and then $100 the longer it stays late. Confirm with the DOJ Charitable Activities Section.

  Official source · checked October 17, 2026

• Oregon Secretary of State: nonprofit corporation annual report

  Oregon nonprofit corporations file an annual report with the Secretary of State's Corporation Division each year. It's due on the anniversary date of the original filing of your articles of incorporation. The fee is $50. The office mails a renewal notice about 45 days ahead. If the report isn't filed within 45 days after the renewal date, the nonprofit is administratively dissolved. Confirm with the Secretary of State.

  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 Oregon's in date order.

Make my Oregon calendar

Who to ask

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