Non-profits in Oregon must register with the Secretary of State (SOS) and, if soliciting donations, with the Department of Justice (DOJ). Both require initial filings and annual renewals.
Steps to Start a Non-profit in Oregon:
File Articles of Incorporation – Submit the “Articles of Incorporation – Nonprofit” to the SOS.
Get a Federal EIN – Obtain an Employer Identification Number from the IRS.
Appoint a Registered Agent – Must have a physical Oregon address (no P.O. Boxes).
Register with the DOJ – Required for organizations soliciting donations.
Apply for IRS 501(c)(3) Status – Federal tax exemption is essential for state compliance and benefits.
Tax Exemption Requirements
Oregon non-profits seeking comprehensive tax exemption benefits must meet specific requirements:
Federal IRS 501(c)(3) Status: The most significant factor determining an organization's state income tax exemption in Oregon is its federal tax-exempt status, typically granted under Internal Revenue Code Section 501(c)(3). This allows them to be exempt from federal income tax and receive tax-deductible donations.
Oregon Department of Revenue (DOR) Income Tax Exemption: For federally exempt organizations, a separate application for state income tax exemption with the Oregon Department of Revenue is usually not required. If an organization files a federal Form 990 with the IRS and does not have any unrelated business income, it typically does not need to file a state income tax return in Oregon. However, if the organization files a federal Form 990-T to report unrelated business income, it must then file an Oregon Form OR-20.
Charitable registration (if applicable): If your organization solicits donations or otherwise qualifies as a charity under Oregon law, you must register with the DOJ Charitable Activities Section and file annual charity reports. Compliance includes fees, required financial attachments, and timetables.
Public Benefit Focus: Organizations must demonstrate they serve the public interest rather than private benefit, with at least 30% of functional expenses devoted to program services under Oregon law.
Operational Compliance: Organizations must maintain proper governance, avoid prohibited political activities, and file required annual returns to preserve tax-exempt status.
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 Oregon:
Secretary of State Deadlines
Articles of Incorporation
No specific deadline, but required before beginning operations
Secretary of State Annual Report / Renewal
Due on the corporation’s anniversary date (the yearly anniversary of formation or registration). Check your SOS account for the exact renewal date.
Attorney General and DOJ Forms Deadlines
Registration Forms (RF-C/RF-T)
Must be filed before soliciting donations or conducting charitable activities
Oregon DOJ — Charity Annual Report (CT-12)
Due 4 months and 15 days after your fiscal year ends (example: fiscal year ending Dec 31 → due May 15). You can request a 6-month extension if submitted on or before the initial due date.
Form OR-20
Due on the 15th day of the 5th month following the end of the organization's fiscal year. For calendar year-end organizations, the deadline is May 15
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 Oregon, organizations must file the Articles of Incorporation and pay the $50 filing fee.
Initial Registration
Choose entity type & name Draft articles and bylaws that support your charitable mission and IRS filing. Use SOS instructions for nonprofit articles.
Corporate Formation File Articles of Incorporation with the Oregon Secretary of State Corporation Division, paying a $50 filing fee. Organizations seeking 501(c)(3) status should include specific IRS-required language in their articles.
Obtain Federal Employer Identification Number (FEIN) After incorporation, obtaining a FEIN from the IRS is mandatory. This unique nine-digit number is essential for all federal and state tax purposes and is a prerequisite for applying for federal tax-exempt status.
Charitable Activities Registration For non-profit organizations that engage in charitable activities, specifically those that hold assets for charitable purposes, solicit donations, or conduct charitable operations within Oregon, an additional and critical registration step with the Oregon DOJ Charitable Activities Section is generally required.
Apply for federal tax-exempt status File Form 1023 or 1023-EZ (if eligible). Wait for IRS determination letter before representing yourself as a 501(c)(3) for donor deductibility.
Annual Filing Requirements
Annual Filing Non-profits must renew their registration annually with the Secretary of State. File an annual report with the Oregon Secretary of State. A processing fee of $50 is required for this filing.
Charitable Organization Registration All charities registered with the DOJ must file an annual report. The specific form required depends on the organization's structure and location
Form OR-20 for Unrelated Business Income If a non-profit organization files a federal Form 990-T to report unrelated business income (UBI), it is required to file an Oregon Form OR-20. The deadline for non-profit organizations to file their federal Form 990 (which correlates with the OR-20 filing if UBI exists) is typically May 15th.
Maintain Compliance with IRS File annual Form 990 series returns with the IRS by the 15th day of the 5th month after fiscal year end.
Keep Corporate Records Maintain proper corporate records, meeting minutes, and financial records as required by Oregon nonprofit corporation law.
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1. Does Oregon have a state sales tax that nonprofits need exemption from?
No, Oregon does not impose a state sales tax, so nonprofits don't need to seek sales tax exemption.
2. What constitutes "soliciting donations" requiring DOJ registration?
Any request for financial support from the public, including fundraising events, grant applications (except from government sources), and online donation campaigns are considered soliciting donations.
3. Is "non-profit" the same as "tax-exempt" in Oregon?
No. Being incorporated as a non-profit corporation with the Oregon Secretary of State means your organization is a legal entity organized for non-profit purposes.
However, it does not automatically grant tax-exempt status. Tax exemption, particularly for income tax, typically comes from the IRS (e.g., 501(c)(3) status).
4. What happens if I file my Oregon Secretary of State annual report late?
While there isn't a specific late fee, your organization's status in public records will become 'inactive.' If the report remains unfiled for 45 days past its due date, the Secretary of State may proceed with administrative dissolution or revocation of your corporate status.
5. Where can I find help and support for my non-profit in Oregon?
The Nonprofit Association of Oregon (NAO) is a statewide membership organization providing nonprofit sector support. The Nonprofit Institute at Portland State University also works to meet the needs of nonprofits.
Sources and References
This resource guide is compiled from authoritative sources, including:
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