Enlarge image | Print Reset Charitable Activities Section Form You can now file reports and CT-12 Oregon Department of Justice pay by credit card using our For Oregon Charities online form at For Accounting Periods Beginning in: 100 SW Market Street VOICE (971) 673-1880 Portland, OR 97201-5702 TTY (800) 735-2900 https://justice.oregon.gov/ Email: charitable@doj.state.or.us FAX (971) 673-1882 paymentportal/Account/Login Website: https://www.doj.state.or.us 2022 Line-by-line instructions for completing the annual report form can be found on our website. Section I. General Information 1. Cross Through Incorrect Items and Correct Here: (See instructions for change of name or accounting period.) Registration #: Organization Name: Address: City, State, Zip: Phone: Fax: Amended Email: Report? Period Beginning: / / Period Ending: / / 2. Did a certified public accountant audit your financial records? - If yes, attach a copy of the auditor’s report, financial statements, accompanying notes, schedules, or other documents supplementing the report or financial statements. Yes No 3. Is the organization a party to a contract with a fundraising firm that relates to solicitations in Oregon? If yes, check the type of solicitations: in-person; direct mail; advertising; vending machine; telephone; or other solicitations. Yes No If yes, also write the name of the fundraising firm(s) here: __________________________________________ (If you checked “other solicitations”, attach an explanation.) 4. Has the organization or any of its officers, directors, trustees, or key employees ever signed a voluntary agreement with any government agency or been a party to legal action in any court or administrative agency regarding charitable solicitation, administration, management, or fiduciary practices? If yes, attach explanation of each such agreement or action. See Yes No instructions. 5. During this reporting period, did the organization amend its articles of incorporation, bylaws, or trust documents, OR did the organization receive a determination or revocation letter from the Internal Revenue Service relating to its tax-exempt status? If Yes No yes, attach a copy of the amended document or letter. 6. Is the organization ceasing operations and is this the final report? (If yes, see instructions on how to close your registration.) Yes No 7. Provide contact information for the person responsible for retaining the organization’s records. Name Position Phone Mailing Address & Email Address 8. List of Officers, Directors, Trustees and Key Employees – List each person who held one of these positions at any time during the year even if they did not receive compensation. Attach additional sheets if necessary. If an attached IRS form includes substantially the same compensation information, the phrase “See IRS Form” may be entered in lieu of completing this section. (Oregon law requires a minimum of three directors for nonprofit public benefit corporations.) (A) Name, mailing address, daytime phone number (B) Title & (C) and email address average weekly Compensation hours devoted to (enter $0 if position position unpaid) Name: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Address: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Phone: (_ _ _)_ _ _ _ _ _ _ _ Email:_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Name: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Address: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Phone: (_ _ _)_ _ _ _ _ _ _ _ Email:_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Name: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Address: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Phone: (_ _ _)_ _ _ _ _ _ _ _ Email:_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Form Continued on Reverse Side |
Enlarge image | Section II. Fee Calculation 9. Total Revenue ........................................................................................................................... 9. (From Part I, Line 12 (current year) on Form 990; Line 9 on Form 990-EZ; Part I, Line 12a on Form 990-PF. For 990-N filers or others, see the CT-12 instructions for how to calculate total revenue. Attach explanation if Total Revenue is $0.) 10. Revenue Fee ............................................................................................................................................................................ 10. (See chart below. Minimum fee is $20, even if total revenue is $0 or a negative amount.) The revenue fee is determined by the amount on line 9. Amount on Line 9 Revenue Fee $0 - $24,999 $20 $25,000 - $49,999 $50 $50,000 - $99,999 $90 $100,000 - $249,999 $150 $250,000 - $499,999 $200 $500,000 - $999,999 $300 $1,000,000 or more $400 11. Net Assets or Fund Balances at End of the Reporting Period ...... 11. (From Part I, Line 22 (end of year) on Form 990; Line 21 on Form 990-EZ; or Part III, Line 6 on Form 990-PF. For 990-N filers or others, see the CT-12 instructions to calculate. Attach explanation if amount is $0 or a negative number) 12. Net Fixed Assets Used to Conduct Charitable Activities ........... 12. (Generally, from Part X, Line 10c on Form 990; Line 23B and possibly 24B on Form 990-EZ; or Part II, Line 14b on Form 990-PF. For 990-N filers or others, see the CT-12 instructions to calculate. See the CT-12 instructions if organization owns income-producing assets.) 13. Amount Subject to Net Assets or Fund Balances Fee .............................................................. 13. (Line 11 minus Line 12. If Line 11 minus Line 12 is less than $50,000, write $0.) 14. Net Assets or Fund Balances Fee ........................................................................................................................................... 14. (Line 13 multiplied by .0001. If the fee is less than $5, enter $0. Not to exceed $2,000. Round cents to the nearest whole dollar.) Are you filing this report late? Yes No................................................................................................................. 15. (If yes, the late fee is a minimum of $20. You may owe more depending on how late the report is. See Instruction 15 for additional information or contact the 15. Charitable Activities Section at (971) 673-1880 to obtain late fee amount.) 16. Total Amount Due ................................................................................................................................................................... 16. (Add Lines 10, 14, and 15. Make check payable to the Oregon Department of Justice.) 17. Attach a copy of the organization’s federal 990 or other return and all supporting schedules and attachments that were filed with the IRS, except that Form 990 & 990EZ filers do not need to attach a copy of their Schedule B. Also, if the organization did not file with the IRS or filed a 990-N, but had Total Revenue of $50,000 or more, or Net Assets or Fund Balances of $100,000 or more, see the instructions. Such organizations may be required to complete certain IRS forms for Oregon purposes only. If the attached return was not filed with the IRS, then mark any such return as “For Oregon Purposes Only." If your organization files IRS Form 990-N (e-Postcard) please attach a copy if available. Under penalties of perjury, I declare that I am an officer/director of the organization. I have examined this return, including all Please accompanying forms, schedules, and attachments, and to the best of my knowledge and belief, it is true, correct, and complete. Sign ⇒ Here _______________________________________ _____________________ _________________________ Signature of officer Date Title _______________________________________ _______________________________________________________ Officer’s name (printed) Address _______________________________________________________ Phone Paid Preparer’s ⇒ Use Only _______________________________________ _____________________ _________________________ Preparer’s signature Date Phone _______________________________________ _______________________________________________________ Preparer’s name (printed) Address Line-by-line instructions for completing the annual report form can be found at https://www.doj.state.or.us/charitable- activities/annual-reporting-for-charities/file-your-annual-report. If you click the appropriate link for this year’s form, the instructions are included in that document. If you would like us to send a copy of the instructions, please call us at 971-673- 1880 or send an email to charitable@doj.state.or.us. |
Enlarge image | Charitable Activities Section, Oregon Department of Justice 2022 Form CT-12 Instructions You can now complete and file reports online at https://justice.oregon.gov/paymentportal/Account/Login organization’s fiscal year. If the due date falls on In the event your request is denied, to avoid a a weekend or legal holiday, the due date is the late fee, the annual report must be submitted by General next business day. the later of the due date or within 10 days after the organization receives notice of denial of the Instructions The Charitable Activities Section does not use requested extension. the postmark date to determine whether an organization has filed timely. Instead, reports Purpose must be physically received by the due date to Record Keeping Oregon law charges the Attorney General with not be considered late. See Instruction 15 Late Please retain a copy of this report and all the duty and responsibility to represent the Fees. supporting documentation for at least five years public’s interest in charitable organizations and after the due date. in assets held or received for charitable purposes. The Attorney General carries out this Extensions for Filing Rounding and Blank Lines responsibility by requiring charitable Important Note—An extension request filed organizations to register and file periodic with the IRS or the Oregon Department of Round all amounts on the report to the nearest financial reports. Revenue does NOT act as an extension with whole dollar. Drop amounts under 50 cents and the Charitable Activities Section unless a copy increase amounts from 50 to 99 cents to the next Once submitted, this Form and all attachments is submitted to the Charitable Activities whole dollar. If the amount is zero write “$0.” become a part of the public record. Any Section by the due date. Attach an explanation if lines 9 or 11 on CT-12 interested person may examine or obtain a copy are $0. of an annual report of a charitable organization An organization may apply for an extension of by contacting the Charitable Activities Section. time to file. Extension requests must be received Do not leave any line blank. Your report may Reports can also be viewed on our website at on or before the due date of the report to avoid a be treated as incomplete if you leave blank lines. https://justice.oregon.gov/Charities. late fee. The maximum available extension period is 180 days. An extension to file is also an extension to pay any associated fees. Important Reminders Who Must File Therefore, estimated payments should not be Don’t lose your tax-exempt status. Most tax- All organizations registered with the Charitable included with extension requests. exempt organizations other than churches must Activities Section of the Oregon Department of file a yearly return with the IRS. Very small Justice must annually file Form CT-12, CT-12F, Please do not submit an incomplete CT-12 if you organizations are required to file IRS Form 990- or CT-12S unless the Attorney General has intend to later supplement or amend your report N, also known as the e-Postcard. The IRS is specifically exempted the organization from the with a copy of your IRS return. Instead, file an required by law to revoke the tax-exempt status reporting requirements. extension request so that you can submit a of any organization that has failed to file a complete report by the extended due date with a required return for three consecutive years. copy of the appropriate IRS form attached. What Form to File Please refer to https://www.irs.gov/charities-and- File Form CT-12 if the organization is either Extensions may be requested through the nonprofits for more information about these incorporated, organized, or headquartered in Department of Justice website at requirements. Oregon. https://justice.oregon.gov/Charities/Extensions. . Follow the instructions carefully to ensure that File Form CT-12F if the organization is we receive your request. Please contact our Important information regarding Social organized and headquartered outside of Oregon. office if you have any questions or difficulties Security numbers (SSNs) –Forms submitted The Charitable Activities Section does not with your online request. to this office become a public record. In accept multi-state annual report forms in lieu of order to protect the privacy of named a completed Form CT-12F. You should print and retain a copy of the online individuals, you should redact any SSNs (if Confirmation of Extension Request. You should used) from copies of any IRS forms File Form CT-12S if the organization is a split- also expect to receive an email regarding your submitted. Although we endeavor to redact interest trust that holds assets for the benefit of online request. SSNs from any forms we receive, we request both charitable and non-charitable beneficiaries. your assistance in safeguarding this You may also submit a written request or a copy information by not including it in your If the organization does not fit within any of the of the organization’s federal extension request submission. above categories, file Form CT-12. (IRS Form 8868) so long as the Charitable Activities Section receives the request or copy The form year should match the starting year before the due date of the report. The of the fiscal period covered by the report. organization’s 4 or 5-digit registration number Online Filing Option should be noted on the top of all extension The Department has an online filing option if requests. If you would like acknowledgement you would like to complete and file your report Due Date that your extension request has been received, electronically and pay via credit card. For The form, all required attachments and you should enclose an additional copy of the additional information, visit schedules, and payment of fees are due in the request and a self-addressed, stamped envelope. https://www.doj.state.or.us/charitable- Charitable Activities Section’s office no later activities/annual-reporting-for-charities/file- than 4 months and 15 days after the end of the your-annual-report/ |
Enlarge image | report, also see the instructions for line 6 for How to Contact the closing requirements. 5. Amendments to Articles of Charitable Activities Incorporation, Bylaws, Trust Short Year Report—If the organization is Section filing a shortened report due to a change in fiscal Documents, or Tax-Exempt To obtain blank forms, mailed instructions, year, see the instructions for line 13 for Status technical assistance or information about a calculation of prorated Net Assets or Fund Check yes if during the reporting period the charitable organization, contact the Charitable Balances fee. organization amended its articles, bylaws, or Activities Section or visit our website at: trust documents, or if the IRS issued a new tax- Charitable Activities Section exempt status ruling for the organization, Oregon Department of Justice Amended Reports including revocation. 100 SW Market Street If amending previously submitted information Portland, OR 97201-5702 for the same accounting period, check the Phone: (971)673-1880 amended report box. Either complete a blank Important Note—Attach copies of amendments to articles of incorporation bearing TTY: (800)735-2900 form that includes the amended information or the Secretary of State’s file stamp, signed and Fax: (971)673-1882 provide a copy of the previously submitted form dated copies of amended bylaws, amended trust Email: charitable@doj.state.or.us that clearly shows what information is being documents, and/or IRS determination letters. Website: https://www.doj.state.or.us amended. Submit any additional fee due with the amended report. Where to File 6. Final Report Send completed forms and corresponding fees to 2. Independent Audit Check yes if this is the final report for the organization. the above address. Do not send cash. Check yes if the organization had an independent audit of its financial records If the organization is dissolving, the Charitable performed by a certified public accountant. Activities Section must be notified in writing 30 Line Instructions Attach a copy of the auditor’s report, the days prior to the dissolution or the distribution of financial statements, the accompanying notes, the organization’s assets. This notification may schedules, or other documents supplementing be done either through a letter or submission of a Section I. the report or financial statements. Do not completed Closing Form which can be obtained submit copies that are professionally bound. If by contacting the Charitable Activities Section the audit has not been completed prior to the or from our website. Notification must include General Information report due date, please note that and the the disposition of assets including the name, estimated completion date on the CT-12. address, phone number, and contact person of 1. Missing or Incorrect each organization that will receive any remaining assets and the amount of the assets Information 3. Fundraising Contracts involved or a copy of the minutes of the board The Charitable Activities Section sends a form Check yes if the organization entered into a meeting that approved the dissolution containing preprinted with name, address, contact contract with a fundraising firm that relates to the same information. information and registration number to all solicitations in Oregon, including in-person, registered organizations. If the organization is direct mail, advertising, vending machine, If the organization is filing a final report for a returning one of these preprinted forms, provide telephone, or other solicitations made in Oregon. reason other than a dissolution, such as the any missing or corrected information. If the Check the type(s) of campaign to which the discontinuance of soliciting contributions, organization is completing a blank form, provide contract(s) relates and write the name(s) of the holding assets or conducting charitable activities the requested information in this section. fundraising firm(s) in the space provided. If you in Oregon, there are similar notification checked “other solicitations” as the type of requirements. Name Changes campaign, attach an explanation. If the organization is a trust and is filing a final If applicable, write the organization’s new legal report for any reason, the Charitable Activities name. Attach a copy of the filed amended Disclosure of Legal Action Section should be contacted for specific articles of incorporation or trust document that 4. changed the organization’s name. Check yes if the organization or any of its instructions and requirements related to closing officers, directors, trustees or key employees procedures. ever signed a voluntary agreement with any Address, Email, and Phone government agency, such as a state attorney A final report must reflect the financial Number Changes general, secretary of state, or local district transactions of the charitable organization from If applicable, write the new address where mail attorney, or been a party to legal action in any the day after the close of its last accounting for the organization should be directed in the court or administrative agency regarding period to the date of the disposition of all future. If applicable, write the new daytime charitable solicitation, administration, remaining assets. phone number, fax number and email address for management, or fiduciary practices. This the organization. includes assurances of voluntary compliance or Important Note—Dissolving corporations discontinuance involving the organization or any must submit a copy of any articles of dissolution other proceeding in which the organization or filed with the Corporation Division in addition to Accounting Year Changes any current officer, director, trustee, or key the information required above. If articles of If applicable, write the organization’s new or employee is subject to any injunction, order, or dissolution have not been filed, then the short reporting period. Preprinted forms are pending action relating to the solicitation of anticipated date of dissolution must be provided. based upon the accounting period we have on contributions, or administration of charitable record for the organization. If the organization assets. Attach a written explanation of each Important Note—The organization must has changed its fiscal year or is filing a final such action or agreement, including the submit this information even if the distribution report for a period less than 12 months, the agency involved and the allegations. Also, of assets has already occurred. shortened period covered by the report must be attach a copy of any agreements or actions noted here. If the organization is filing a final that occurred in the current reporting period. |
Enlarge image | zero and indicate whether the organization plans 7. Who Keeps the Books? The organization may provide an attachment to to continue operations. See the instructions for Indicate the person to be contacted if the explain the entire compensation package for any line 6 if this is the organization’s final report. organization's books need to be accessed for person listed in this part, including whether the information or review. Either a business or compensation includes the payment of amounts personal phone number, email, and mailing previously deferred. 10. Revenue Fee address are acceptable. If the person does not Use the Total Revenue figure from line 9 to have an email address, please note that on the calculate the revenue fee according to the form. Section II. following schedule. Revenue Fee Schedule 8. Officers, Directors, 9. Total Revenue Trustees, and Other Key The Charitable Activities Section has adopted Amount on Line 9 Revenue Fee the definition for “Total Revenue” used by the $ 0 - $ 24,999 $ 20 25,000 - 49,999 50 Employees Internal Revenue Service. If the organization 50,000 - 99,999 90 List each person who was an officer, director, completed one of the following IRS Forms for 100,000 - 249,999 150 trustee, or key employee (defined below) of the this reporting period, the Total Revenue figure 250,000 - 499,999 200 organization at any time during the year even if should come from the line number listed: 500,000 - 999,999 300 they are a volunteer and do not receive any • IRS Form 990, Part I, line 12 (current 1,000,000 or more 400 compensation from the organization. Give the year) daytime phone number and preferred mailing • IRS Form 990-EZ, Part I, line 9 The maximum amount subject to a revenue fee is address at which officers, etc., want the • IRS Form 990-PF, Part I, line 12a $1,000,000. The maximum revenue fee is $400. Charitable Activities Section to contact them. The minimum revenue fee is $20, even if total Use an attachment if there are more persons to If the organization was not required to complete revenue is zero or a negative amount. list than there are lines available. one of these IRS Forms, or filed an IRS Form 990-N, a summary of what constitutes Total A failure to fully complete this part can subject Revenue is provided within these instructions. A 11. Net Assets or Fund the organization to late fees or civil penalties for more detailed definition can be found in the IRS Balances at the End of the filing an incomplete form. instructions for the forms listed above. Reporting Period If the organization is an Oregon public benefit “Total Revenue” includes such items as: The Charitable Activities Section has adopted corporation, it must have a minimum of three • Contributions, gifts, or grants the definitions for “Net Assets” and “Fund individuals serving on its board of directors. • donated real property Balances” used by the Internal Revenue Service. If the organization completed one of the • donated thrift items Officers include those officers required by following IRS forms for this reporting period, applicable state law, such as president, secretary, • membership dues & assessments the Net Assets or Fund Balances figure should or treasurer, and also includes the person(s) • program service revenue come from the line number listed: elected or appointed to implement the decisions • government fees & contracts • IRS Form 990, Part I, line 22 (end of of the governing body or for supervising the • interest or dividend income year) management, administration, or operation of the • gross rental income less rental expense • IRS Form 990-EZ, Part I, line 21 organization, regardless of title or the amount of • other investment income • IRS Form 990-PF, Part III, line 6 compensation received. The CEO or Executive • gain or loss on sales of assets other than Director is an officer for purposes of this form. inventory If the organization was not required to complete The top financial official may also be an officer • gain or loss from special events & one of these IRS forms, or filed an IRS Form if they are responsible for managing the activities which may include bingo, 900-N, a summary of what constitutes Net organization’s finances. raffles, and Monte Carlo events Assets or Fund Balances is provided below. A • gain or loss on sale of inventory more detailed definition can be found in the IRS A "key employee" is any person, other than an • all other sources of revenue. instructions for the forms listed above. officer, director, or trustee, who has • include amounts obtained from both responsibilities over the organization that are Oregon and out of state sources. Net Assets and Fund Balances refer to the similar to those of its officers, directors, or organization’s assets minus liabilities. trustees. If the organization attaches a 990 or To report contributions received in a form other 990EZ, it may rely on the IRS definition of key than cash, use the market value as of the date of “Assets” are items of value to the organization, employee in the corresponding IRS instructions the contribution. When market value cannot be such as cash, receivables less any allowance for for purposes of this form. readily determined, use an appraised or doubtful accounts, inventory, prepaid expenses, estimated value. investments, land, buildings & equipment less Column (C) any accumulated depreciation if the organization If an IRS form is attached that includes complete To determine the amount of any noncash records depreciation. and accurate compensation information, the contribution that is subject to an outstanding phrase “See IRS Form” may be entered in lieu of debt, subtract the debt from the property’s fair “Liabilities” are the amount of debts and completing this section. market value in assigning a value to the revenue obligations owed by the organization, such as received. “Fair market value” is the amount a accounts payable, accrued expenses, deferred Otherwise, for each person listed, report the total reasonable person would pay for the item at the revenue, loans, and mortgages. amount of compensation paid or deferred for time it was donated to the organization. payment to a later date, including salary, fees, bonuses, benefits, taxable allowances or Important Note—Do not include the value of 12. Net Fixed Assets Used to reimbursements, the value of noncash services donated to the organization, or items compensation, and severance payments. such as the free use of materials, equipment, or Conduct Charitable Activities facilities in reporting Total Revenue. Enter the amount of the organization’s Net Fixed Enter a zero in column (C) if the person was a Assets that were held for use in the operation of volunteer and was not paid or did not accrue any Important Note—If Total Revenue is zero, charitable activities at the end of the reporting compensation during the reporting year. attach an explanation of why Total Revenue is period. |
Enlarge image | line 13 should be prorated by the number of Important Note—You should not include any months covered by the report. To determine the 16. Total Amount Due cash, bank accounts, stock holdings, prorated amount, divide the amount determined Add lines 10, 14, and 15. This is the total investment accounts, or other liquid assets in above by 12 and multiply by the number of amount due. Make check or money order Line 12. Line 12 should only include fixed months covered by the short report. No similar payable to the “Oregon Department of assets that are used for charitable purposes, such proration should be made if the short report is Justice”. Do not send cash. Mail payment as land, buildings, or equipment that are used due to the initial or final reporting period. together with the report to: directly for charitable purposes. Charitable Activities Section The following instructions provide guidance on 14. Net Assets or Fund Oregon Department of Justice how to calculate Net Fixed Assets, where the 100 SW Market Street amount may be located on the organization’s Balances Fee Portland, Oregon 97201-5702 IRS return, and whether that amount should be Multiply the amount subject to a Net Assets or adjusted to include only those fixed assets used Fund Balances fee from line 13 by .0001 and Important Note—Indicate on the check the for charitable purposes. enter this figure on line 14. Round to the nearest organization’s 4 or 5-digit Oregon Department whole dollar. If the result is less than $5 enter of Justice registration number. The registration The Charitable Activities Section defines “Net $0. If the amount is more than $2,000 enter number is located on line 1 of the preprinted Fixed Assets” as the organization’s book value $2,000. Form CT-12 or can be obtained by contacting (cost or other basis less any accumulated the Charitable Activities Section or looking up depreciation) of all owned land, buildings, or the charity on our website at equipment, that are used directly for 15. Late Fees https://justice.oregon.gov/Charities. charitable purposes. For example, if the If the report is not filed or the fee is not paid by charity owns and operates a museum, the the due date (or the extended due date), an initial building that houses the museum is a net fixed late fee of $20 will be due. If the report or 17. IRS Forms, Schedules, asset. However, undeveloped land, a building payment remains outstanding more than 13 and Attachments owned and used for rental income, or any other months past the end of the fiscal year covered by fixed asset used for investment purposes should the report, the late fee will increase to $50. If All organizations must attach a complete copy not be included in Line 12. Accordingly, the net the delinquency is not corrected within 16 of all forms, supporting schedules, and fixed assets used for charitable purposes on Line months of the end of the fiscal year covered by attachments filed with the IRS, except 12 may be less than the organization’s total net the report, the late fee increases to $100. publicly-supported charities are not required fixed assets. to attach Schedule B, Listing of Contributors. Late Fee Schedule If the organization completed one of the Even if your organization is not required to file a following IRS Forms for this reporting period Fiscal Late Late Late Form 990, 990-EZ, or 990-PF with the IRS, if and all its Net Fixed Assets are held for use in Year Report Report Report the organization’s revenues or net assets exceed conducting charitable activities, the figure End Received Received Received certain thresholds, it may be required to should come from the line number listed: Dates Before Between After This complete one of these forms for Oregon • IRS Form 990, Part X, line 10c This These Date purposes to meet the Charitable Activities Date Dates Section’s filing requirements. • IRS Form 990-EZ, Part II, line 23B Late and/or 24B to the extent 24B includes Fee: $20 $50 $100 In general, if your organization’s total revenues equipment or similar assets used for 12/31/22 2/1/24 2/1/24- 4/30/24 are at least $50,000, or its assets are more than charitable programs. 4/30/24 • IRS Form 990-PF, Part II, line 14b 1/31/23 3/1/24 3/1/24 5/31/24 $100,000, you may be asked to complete a 990- 5/31/24 EZ or 990 for Oregon purposes only. If the If the organization was not required to complete 2/28/23 4/1/24 4/1/24- 6/30/24 organization has not filed the form with the IRS, one of these IRS Forms, or filed an IRS Form 6/30/24 it should note on the form that it is for Oregon 990-N, this figure will need to be calculated 3/31/23 5/1/24 5/1/24- 7/31/24 purposes only. 7/31/24 from the organization’s accounting records, but 4/30/23 6/1/24 6/1/24- 8/31/24 Additional instructions are provided below for the 990/990EZ can be used as worksheets to 8/31/24 990-N filers and for organizations that do not file determine the amount to report. 5/31/23 7/1/24 7/1/24- 9/30/24 any type of 990 with the IRS. 9/30/24 6/30/23 8/1/24 8/1/24- 10/31/24 13. Amount Subject to Net 10/31/24 7/31/23 9/1/24 9/1/24- 11/30/24 For 990-N Filers—If your organization does Assets or Fund Balances Fee 11/30/24 not complete an IRS Form 990 or 990-EZ Subtract line 12 from line 11. If the result is less 8/31/23 10/1/24 10/1/24- 12/31/24 because it files an IRS form 990-N, the than $50,000 enter $0 on line 13. If the result is 12/31/24 Charitable Activities Section will consider more than $20,000,000 enter $20,000,000. 9/30/23 11/1/24 11/1/24- 1/31/25 suspending the requirement to file a Form 990 or 1/31/25 990-EZ for Oregon purposes upon request. Example #1 line 11 $ 100,000 10/31/23 12/1/24 12/1/24- 2/28/25 line 12 (25,000) 2/28/25 If the organization files an IRS Form 990-N 75,000 11/30/23 1/1/25 1/1/25- 3/31/25 because its gross receipts are normally $50,000 line 13 $ 75,000 3/31/25 or less, but its assets are more than $100,000, please contact this office in writing if you would The above late fees apply automatically and like the Charitable Activities Section to consider cannot be waived. The Department has the suspending the requirement to file an IRS Form Example #2 line 11 $ 100,000 authority to obtain additional civil penalties 990 or 990-EZ for Oregon purposes. The line 12 (80,000) against the organization and its officers and amount of assets in excess of $100,000 is 20,000 directors or take other administrative action in material to consideration of suspension requests. line 13 $ 0 connection with the failure to file timely and Please include a balance sheet or similar Important Note—If the organization is filing a complete reports. statement listing your assets to expedite review short report of less than one year due to a change of your request. in accounting periods, the amount entered on |
Enlarge image | For organizations that do not file a 990/990EZ/990-N with the IRS. Please attach to your CT-12 a copy of your Form 1120 or other return your organization has filed with the IRS for the reporting period. We will contact you if this office determines that a 990-EZ or 990 is required for Oregon purposes. Important Note— Organizations that file Form 990 or 990-EZ with the IRS are not required to attach the Schedule B listing of contributors to filings with the Charitable Activities Section. However, if voluntarily submitted, the schedule of contributors may be made available for public inspection. This exclusion does not apply to Form 990-PF filers who must submit their schedule of contributors. Important Note for CPAs/Paid Preparers/Beneficiaries – Forms submitted to this office become a public record. In order to protect the privacy of named individuals, you should redact Social Security Numbers (if used) from the copy of the IRS Form 990/990-EZ/990- PF/5227/1041-A (Schedule K) submitted to this office. Although we endeavor to redact social security numbers from any forms we receive, we request your assistance in safeguarding this information by not including it in your submission. Signature Block To make the return complete, an authorized officer must sign in the space provided. For a corporation or association, this officer may be the president, vice president, treasurer, chief executive officer, executive director, chief financial officer, or other corporate officer, such as tax officer. A trustee, receiver, or assignee must sign any return he or she files for a trust. Signature stamps and labels are not acceptable. Power of Attorney signature is not accepted. In the paid preparer’s information section, include the name, daytime phone number, and address of any person who was paid by the organization to complete this report. |
Enlarge image | Contact the Following Agencies for Assistance Charitable Activities Internal Revenue Service Oregon Secretary of State Section Phone: (877)829-5500 Corporation Division Oregon Department of Justice Website: https://www.irs.gov/charities-and- 100 SW Market Street nonprofits Public Service Building Portland, Oregon 97201-5702 255 Capitol Street NE, Suite 151 Phone: (971)673-1880 Salem, OR 97310-1327 TTY: (800)735-2900 Issues Phone: (503)986-2200 Fax: (971)673-1882 • Obtaining federal tax identification Website: https://sos.oregon.gov/business/ Email: charitable@doj.state.or.us number or federal tax-exempt status Pages/default.aspx Website: https://www.doj.state.or.us • Completing federal tax forms Issues Issues Forms • Forming a new corporation • Questions about annual reports for • 990, Return of Organization Exempt • Merging nonprofit corporations charitable organizations-Forms CT-12, From Income Tax • Dissolving nonprofit corporations CT-12F, and CT-12S • 990-EZ, Short Form - Return of • Amending articles of incorporation • Registration of charitable organizations Organization Exempt From Income Tax • Obtaining copies of filed articles of and trusts • 990-PF, Return of Private Foundation incorporation and amendments • Merging nonprofit organizations • 990-T, Exempt Organization Business • Dissolving nonprofit organizations Income Tax Return Forms • Reporting illegal activity by nonprofit • 1023/1023-EZ, Application for • Articles of Incorporation organizations Recognition of Exemption Under • • Serving as a board member of a nonprofit §501(c)(3) Assumed Business Name Registration • organization • 1024, Application for Recognition of Articles of Amendment • Information about charitable Exemption Under §501(a) • Restated Articles organizations and copies of annual • 1041, U.S. Income Tax Return for • Articles of Dissolution reports Estates and Trusts • Revocation of Dissolution • Questions about raffles and other • 1041-A, U.S. Information Return - Trust • Application for Authority to Transact charitable gaming Accumulation of Charitable Amounts Business • 1128, Application to Adopt, Change, or Forms Retain a Tax Year Publications • 4720, Return of Certain Excise Taxes on • Oregon Business Guide • RF-C, Registration Form for Charitable Charities and Other Persons Organizations • 5227, Split-Interest Trust Return • RF-T, Registration Form for Trusts • 5768, Election/Revocation of Election by Oregon Department • CT-12, Annual Report Form for Oregon an Eligible Section 501(c)(3) Charities Organization to Make Expenditures to of Revenue • CT-12F, Annual Report Form for Foreign Influence Legislation Revenue Building Charities • 8822, Change of Address 955 Center St. NE • CT-12S, Annual Report Form for Split- • 8868, Application for Extension of Time Salem, OR 97301-2555 Interest Trusts to File an Exempt Organization Return Phone: (503)378-4988 and (800)356-4222 • Closing Form • 8976, Notice of Intent to Operate Under Website: https://www.oregon.gov/DOR Section 501(c)(4) Publications Issues • Oregon Wise Giving Guide Publications • State taxation and filing requirements • A Guide to Non-Profit Board Service in • Pub. 526, Charitable Contributions Oregon • Pub. 538, Accounting Periods and Methods Forms Oregon Revised Statutes • Pub. 557, Tax-Exempt Status for Your • 20, Oregon Corporation Excise Tax • Chapter #65, Nonprofit Corporations Organization Return • Chapter #128, Trusts; Charitable Pub. 583, Starting a Business and • 41, Oregon Fiduciary Income Tax Return • Activities Keeping Records • • Chapter #130, Uniform Trust Code Pub. 598, Tax on Unrelated Business Income of Exempt Organizations State of Oregon • Chapter #464, Charitable Gaming • Pub. 3079, Gaming Publication for Website: https://www.oregon.gov • Chapter #646, Trade Practices & Tax-Exempt Organizations Antitrust Regulation • Pub. 4220, Applying for 501(c)(3) Tax- Exempt Status Oregon Administrative Rules • Pub. 4221, Compliance Guide for • Chapter #137-010-0005 et seq. 501(c)(3) Organizations |