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May 15, 2025.
How to Start a Nonprofit in Oregon: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Oregon, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the basics
Before focusing on Oregon-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Checking availability through the Secretary of State helps avoid delays in the registration process. Oregon Business Registry Name Search.
Note: You can reserve a name for 120 days by filing a Name Reservation ($100 fee).
Choose your board of directors
Nonprofits are governed by a board that carries fiduciary responsibility. At minimum, you’ll need one incorporator to file your Articles of Incorporation, three directors to guide oversight, and an officer (often a secretary) to maintain records.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Oregon or authorized to operate there.
How to register a nonprofit in the state of Oregon?
You must complete the formal procedures required to establish your nonprofit as a legally recognized entity in Oregon:
File Articles of Incorporation with the Oregon Secretary of State
To legally incorporate your organization in Oregon, you need to submit the Articles of Incorporation (Nonprofit) with the Oregon Secretary of State – Corporation Division.
Filing methods
- Online: Submit via the Oregon Secretary of State's online portal
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Mail: Send the completed form to the Secretary of State's office.
Secretary of State – Corporation Division
255 Capitol St. NE, Suite 151
Salem, OR 97310-1327.
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
How to apply for tax exemption and solicitation in Oregon?
To operate legally in Oregon, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
If your nonprofit has filed Form 1023/1024 and obtained 501(c) tax-exempt status from the IRS, your organization will automatically qualify as tax-exempt with the State of Oregon as well.
You may need to confirm your exemption by contacting the DOR. Oregon Department of Revenue – Nonprofit Information.
Note: Nonprofit homes for the elderly and people’s utility districts established under ORS Chapter 261 are still required to apply for tax-exempt status in Oregon.
Charitable Organization Registration & Charity Annual Renewal:
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Registering a New Charity with the Department of Justice:
Oregon law mandates that nonprofit corporations must file a Form RF-C (for charitable organizations) or Form RF-T (for trusts) with the state before starting solicitation and pay a registration fee of $50.
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Charity Annual Renewal:
The state of Oregon mandates that nonprofit organizations renew their registration annually with the Secretary of State.
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Deadline:
The annual renewal with the Oregon Secretary of State is due on the anniversary date of the original registration.
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Filing Method:
You can file an annual renewal electronically through the online portal provided by the Oregon Secretary of State.
What are the annual tax filing requirements for nonprofits in Oregon?
Nonprofits in Oregon must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Oregon State Tax Filing
Annual Report:
The Oregon Department of Justice mandates nonprofit organizations to file the Annual Report Form CT-12 for Oregon charities or Form CT-12F for foreign charities, along with a copy of IRS Form 990.
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Deadline:
4 months and 15 days after the end of the organization's fiscal year. -
Filing methods
Annual Reports can be filed either electronically or on paper with the state of Oregon.
- File through the Department of Justice’s online portal
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Mail:You can also complete the annual report on paper and send it by mail to the address given below:
Charitable Activities Section,
100 SW Market Street,
Portland, OR 97201-5702.
Unrelated Business Income:
Form OR-20:
The State of Oregon requires nonprofit organizations to file Form OR-20 if they submit Form 990-T to report unrelated business income to the federal government.
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Deadline: The 15th day of the 5th month following the end of the organization's fiscal year.
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Filing methods
The state of Oregon requires nonprofit organizations to e-file Form OR-20 unless the state approves a waiver request for paper filing.
You can paper-file your returns to the address below if the state approves your waiver request:
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For Tax-due returns, with or without payment:
Oregon Department of Revenue,
PO Box 14790,
Salem, OR 97309-0470,
(Do not include a payment voucher.) -
For refunds or no tax-due returns:
Oregon Department of Revenue,
PO Box 14777,
Salem, OR 97309-0960.
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For Tax-due returns, with or without payment:
Oregon Department of Revenue,
PO Box 14950,
Salem, OR 97309-0950,
(Include Form OR-20-V payment voucher).
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Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Do I need a registered agent in Oregon?
Yes.You must appoint a registered agent with a physical address in Oregon (P.O. boxes are not allowed) to receive official notices and legal documents.
What are nonprofit bylaws?
Bylaws are the internal rules that guide your organization — including how board members are elected, how meetings are held, and how
decisions are made.
They are not filed with the state, but are required by the IRS
How many directors are required for an Oregon nonprofit, and do they need to live in the state?
Oregon law requires at least three directors to form a nonprofit corporation. All directors must be 18 years or older, and the majority should be unrelated to maintain independent governance.
There is no residency requirement, so directors and officers do not need to live in Oregon — they may reside anywhere in or outside the state.