Nonprofit Law Resource Library
State-By-State Initial Compliance - Oregon
Initial Filings for Oregon Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Oregon
Submit Articles of Incorporation to:
Secretary of State
Corporation Division
255 Capitol St. NE
Suite 151
Salem, OR 97310-1327 Information: (503) 986-2200
Fax: (503) 378-4381
Web Site: www.sos.state.or.us
Filing Fee: $50Note: A confirmation copy may be obtained for an additional fee of $5. To 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 Obtain Oregon Income & Excise Tax Exemptions
501(c) tax-exempt organizations are automatically exempt from Oregon Corporation taxes and need not apply for exemption. There are two exceptions: nonprofit homes for the elderly (ORS 317.080(9)) and people's utility districts (ORS 317.080(10)), which should contact the department of revenue directly at:
Oregon Department of Revenue
Revenue Building, Room #135
955 Center St., NE
Salem, OR 97310 Information: (503) 378-4988
Web Site: www.oregon.gov/DOR
To Obtain Oregon Sales and Use Tax Exemption
Oregon does not have sales or use taxes and does not issue exemption certificates.
To Register with the Oregon Department of Justice
All corporations organized in Oregon for charitable purposes must register with the Department of Justice before conducting activities, holding assets, or soliciting contributions for a charitable purpose. To do so, submit Form RF-C (or RF-T if the organization is a trust) along with Articles of Incorporation, Bylaws, and IRS 501(c)(3) determination letter to:
Charitable Activities Section
Oregon Department of Justice
1515 SW 5 th Avenue
Suite 410
Portland, OR 97201-5451 Information: (503) 229-5725
Fax: (503) 229-5120 Web Site: www.doj.state.or.us
Filing Fee: $0Note: For organizations registering in multiple states, the Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org
