Nonprofit Law Resource Library
State-By-State Initial Compliance - Oklahoma
Initial Filings for Oklahoma Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Oklahoma
Submit Certificate of Incorporation to:
Secretary of State
2300 N. Lincoln Blvd.
PO Box 778
Room 101
State Capitol Building
Oklahoma City, OK 73105-4897 Information: (405) 521-3912
Web Site: www.sos.state.ok.us
Filing Fee: $25To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Register With the Oklahoma Tax Commission and Obtain Oklahoma Corporate Income Tax Exemption
To register with the Oklahoma Tax Commission, submit the Registration Application to:
Oklahoma Tax Commission
Taxpayer Assistance Division
PO Box 26920
Oklahoma City, OK 73126-0920
Information: (405) 521-3160
Web Site: www.tax.ok.gov
Filing Fee: $0Nonprofit organizations that are exempt from federal income taxes are automatically exempt from Oklahoma corporate income taxes. However, they must file a return, Form 512-E, annually.
To Obtain Oklahoma Sales Tax Exemption
Submit Form 13-16-A along with the required attachments as prescribed on the form to:
Oklahoma Tax Commission
2501 Lincoln Blvd.
Oklahoma City, OK 73194
Information: (405) 521-3160
Fax: (405) 521-3826
Web Site: www.tax.ok.gov
To Register with the Oklahoma Secretary of State
Before soliciting funds in Oklahoma submit the Initial Registration Statement to:
Secretary of State
2300 N. Lincoln Blvd.
Room 101
State Capitol Building
Oklahoma City, OK 73105-4897 Information: (405) 521-3912
Web Site: www.sos.state.ok.us
Filing Fee: $15Note: Certain nonprofit organizations are exempt from this filing. For a complete list of exemptions, refer to Title 18, Section 552.4 of the Oklahoma Statutes.
