Oklahoma nonprofits must meet certain filing requirements to remain in good standing. These include incorporating with the Secretary of State, securing tax exemptions, and registering as a charitable organization if soliciting donations.
Incorporation File a Not for Profit Certificate of Incorporation with the Oklahoma Secretary of State to legally establish the nonprofit and secure its name.
Purpose Statement Oklahoma allows broad purposes, but nonprofits should use IRS-friendly language to qualify for 501(c)(3) tax-exempt status.
EIN Obtain a Federal Employer Identification Number (EIN) from the IRS. It’s required for banking, tax exemptions, and building donor/vendor credibility.
Registered Agent & Records Maintain a registered agent and keep corporate records such as bylaws, minutes, and director lists per state law.
Charitable Solicitation Nonprofits soliciting contributions in Oklahoma must register as a charity with the Secretary of State.
Tax Exemption Requirements
To gain tax-exempt status, a nonprofit operating in Oklahoma must meet specific requirements:
Federal Exemption: Obtain 501(c)(3) or similar status by filing IRS Form 1023 or 1024. Federal recognition is the foundation for many state tax exemptions and for donor tax deductibility.
Sales & use tax exemption: Oklahoma has a formal application packet (Packet E) and vendor guidance (Publication D) explaining eligibility, supporting documents, and certificates for exempt purchases. Keep exemption certificates handy for vendors.
Oklahoma Ad Valorem (Property) Tax Exemption: All property of any charitable institution organized or chartered under Oklahoma law as a non-profit or charitable institution may be exempt from ad valorem (property) taxes. This exemption applies provided the net income from such property is used exclusively within Oklahoma for charitable purposes, and no part of such income inures to the benefit of any private stockholder.
State charity registration (if soliciting) — Registration with the Attorney General is a compliance step separate from tax exemption. It’s required for most organizations that solicit donations in Oklahoma and includes renewal and certain required notices.
Annual Renewal Requirement: Maintain tax-exempt status by filing IRS Form 990 annually and Oklahoma’s renewal forms. Failing to file may result in penalties or loss of exemption.
Filing Deadlines for Non-Profit Forms
Adhering to filing deadlines is essential to avoid penalties and maintain compliance.
Below are the key deadlines for non-profit filings in Oklahoma:
Secretary of State Deadlines
Not for Profit Certificate of Incorporation
Upon formation of the non-profit.
Charitable Solicitation Registration
This registration must be renewed annually. The renewal deadline is the anniversary date of the initial registration or previous renewal filing.
Annual Certificate of Good Standing (SOS)
Due by the anniversary month of your incorporation.
Tax Forms Deadlines
Form 512-E (Oklahoma Return of Organization Exempt from Income Tax)
This annual return is due within 4.5 months following the end of the organization's fiscal year. For organizations with a fiscal year ending December 31, the due date is typically April 15.
Form 988 (Application for Ad Valorem Tax Exemption for Charitable and Non-Profit Entities)
This form is an annual application for property tax exemption. While the specific due date is not detailed in the provided information, it is typically filed with the county assessor's office and may have a specific annual deadline set by the local county.
Sales Tax Exemption (Packet E)
This is an initial application required to obtain sales tax exemption. No annual renewal requirement for the exemption itself is mentioned, but organizations should ensure their exempt status remains active and comply with any related reporting if their activities change.
Tax Forms Deadlines
OReal Property Tax Exemption Application (DTE 23)
Must be filed by December 31st for the year in which the tax exemption is sought.
Commercial Activity Tax
For any non-profits that are subject to Ohio's Commercial Activity Tax (such as agricultural or consumer cooperatives), the annual CAT return is due by May 10th. Businesses with taxable gross receipts exceeding $3 million are required to file quarterly returns, which are due 40 days after the end of each quarter.
Federal Deadlines
Form 990 Series
Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZ
Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation
To operate legally as a non-profit in Oklahoma, organizations must file the Not-for-Profit Certificate of Incorporation and pay the filing fee of $25.
Initial Registration
Choose Your Name and File Certificate of Incorporation The first legal step is to select a distinguishable name and file the Not-for-Profit Certificate of Incorporation with the Oklahoma Secretary of State. This document formally creates the corporate entity.
Obtain a Federal EIN After incorporation, acquire a Federal Employer Identification Number (EIN) from the IRS. This is essential for tax purposes and opening a bank account.
Open a Bank Account With the Certificate of Incorporation and EIN, the non-profit can then open a bank account in its own name, a necessary step for managing finances.
Adopt Bylaws While not filed with the state, adopting comprehensive bylaws is a critical internal governance step mandated by state law. These bylaws outline the organization's operational rules, including how officers and directors govern.
Register for Charitable Solicitation (If Applicable) If the organization plans to solicit contributions in Oklahoma, a separate registration with the Oklahoma Secretary of State is required.
Annual Filing Requirements
Oklahoma Form 512-E: Organizations exempt from federal income tax must file the Oklahoma Return of Organization Exempt from Income Tax (Form 512-E) annually with the Oklahoma Tax Commission.
Charitable Solicitation Registration Renewal If the organization is registered to solicit contributions in Oklahoma, this registration must be renewed annually by its anniversary date.
Property Tax Exemption Renewal (Form 988) For organizations that have obtained ad valorem (property) tax exemption, an annual application or review process with the county assessor's office is typically required to maintain this status.
Filing IRS Form 990 Tax-exempt organizations must file the appropriate IRS Form 990 series return annually with the Internal Revenue Service. The deadline is generally the 15th day of the 5th month after the end of your fiscal year.
Keep Corporate Records Maintain proper corporate records, meeting minutes, and financial records as required by Mississippi nonprofit corporation law.
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1. Do Oklahoma nonprofits have to file an annual report with the Secretary of State?
It depends on the entity type. Many business entity types (LLCs, LPs) file an Annual Certificate by their formation anniversary. In practice, traditional nonprofit corporations may not have the same annual report requirement, but you must still comply with any Secretary of State requirements and maintain good standing. Always check the Secretary of State guidance for your entity class.
2. Does 501(c)(3) status exempt my organization from all Oklahoma state taxes?
No, federal 501(c)(3) status does not automatically exempt an organization from all Oklahoma state taxes. While non-profit organizations exempt from federal income taxes are automatically exempt from Oklahoma corporate income taxes (though they must still file Form 512-E annually), a separate application is required to obtain an exemption from Oklahoma state sales tax.
3. Do we have to register with the Attorney General even if we don’t solicit donations door-to-door?
If your organization solicits contributions (broadly defined) in Oklahoma, registration with the Attorney General’s Charity Enforcement Unit is generally required. “Soliciting” can include online fundraising, direct mail, events, and more — read the OAG guidance to confirm applicability.
4. Is an annual report required for Oklahoma nonprofits?
While an annual report is not required, nonprofits must complete an annual certificate with the Oklahoma Secretary of State.
5. What happens if we don’t file Form 990?
The IRS can assess penalties, and failure to file for three consecutive years results in automatic revocation of federal tax-exempt status. File on time (or request an extension with Form 8868) and keep digital records proving submission.
Sources and References
This resource guide is compiled from authoritative sources, including:
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