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                                                                                                                                  Print         Reset
Form                                                                                                                              For Accounting Periods  
                                Charitable Activities Section                                                                     Beginning in: 
                                Oregon Department of Justice 
                               
                              100 SW Market Street                                 VOICE        (971) 673-1880 
 CT-12S                       Portland, OR 97201-5702                               TTY         (800) 735-2900 
    For Split-Interest Trusts Email: charitable@doj.state.or.us                   FAX      (971) 673-1882 
                              Website: https://www.doj.state.or.us 
                              Line-by-line instructions for completing the annual                               2021 
                              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.   Has the trust 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. 
                                                                                                                                         
3.   During this reporting period, did the trust amend any trust documents OR did the trust receive a determination or ruling from 
     the Internal Revenue Service relating to its status?  If yes, attach a copy of the amended document or IRS communication.             Yes             No 
      
4.   Is the trust ceasing operations and is this the final report?  (If yes, see instructions on how to close your registration.)          Yes             No 
      
5.   Provide contact information for the person responsible for retaining the trust’s records. 
      
                   Name                Position     Phone                                       Mailing Address & Email Address                               
                                                                                                                                                            
6.   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. 
                           (A) Name, mailing address, daytime phone number                                      (B) Title &               (C)               
                                 and email address                                                              average             Compensation 
                                                                                                               weekly hours              (enter $0 if 
                                                                                                                devoted to         position unpaid) 
                                                                                                                position 
     Name:                                                                                                                                                  
                   _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 
     Address:      _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _  
     Phone: 
                   (_ _ _)_ _ _ _ _ _ _ _ _ _ _ _ _  _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 
     Email:                
     Name:                                                                                                                                                  
                   _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 
     Address:      _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _  
     Phone:        (_ _ _)_ _ _ _ _ _ _ _ _ _ _ _ _  _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 
      
     Email:                
     Name:                                                                                                                                                  
                   _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 
     Address: 
                   _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _  
     Phone: 
                   (_ _ _)_ _ _ _ _ _ _ _ _ _ _ _ _  _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 
     Email:                
        
                                       Form Continued on Reverse Side

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Section II. Fee Calculation

7. Charitable Distribution .............................................................................................................. 7.
(If no charitable distributions were made during the report year write $0. Otherwise, write the total of Part III, Lines 2 a, b
and c, plus Line 3, plus Line 9 from Form 5227, or the total of Line 18 plus Line 24 from Form 1041-A)

8. Charitable Distribution Fee ..................................................................................................................................................... 8.
(See chart below. Minimum fee is $20.)
Amount on Line 8 Charitable Distribution 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

9. Net Assets at the End of the Reporting Period .......................................................................... 9.
(Part IV, Line 22b on Form 5227 or Line 45b on Form 1041-A)

10. Net Assets Fee ....................................................................................................................................................................... 10.
(Line 9 multiplied by .0001. If the fee is less than $5, write $0. Not to exceed $2,000. Round cents to the nearest whole dollar.)
Are you filing this report late? Yes No .................................................................................................................
11. (If yes, the late fee is a minimum of $20. You may owe more depending on how late the report is. See Instruction 11 for additional information or contact the 11.
Charitable Activities Section at (971) 673-1880 to obtain late fee amount.)

12. Total Amount Due .................................................................................................................................................................. 12.
(Add Lines 8, 10, and 11. Make check payable to the Oregon Department of Justice.)

13. Attach a copy of the trust’s federal returns and all supporting schedules and attachments.

Under penalties of perjury, I declare that I have examined this return, including all accompanying forms, schedules, and attachments,
Please 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.

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Charitable Activities Section, Oregon Department of Justice

2021 Form CT-12S Instructions

organization’s fiscal year. If the due date falls on
a weekend or legal holiday, the due date is the Important Note—An extension request filed
General next business day. with the IRS or the Oregon Department of
Revenue does NOT act as an extension with
Instructions The Charitable Activities Section does not use the Charitable Activities Section unless a copy
the postmark date to determine whether an is submitted to the Charitable Activities
organization has filed timely. Instead, filings are Section by the due date.
Purpose considered timely if they are physically received
Oregon law charges the Attorney General with within 5 business days after the due date. All
the duty and responsibility to represent the filings received more than 5 business days after Record Keeping
public’s interest in charitable organizations and the due date will be assessed a late charge. See Please retain a copy of this report and all
in assets held or received for charitable purposes. Instruction 11 Late Fees. supporting documentation for at least five years
The Attorney General carries out this after the due date.
responsibility by requiring charitable
organizations to register and file periodic Extensions for Filing
financial reports. A trust may apply for an extension of time to Rounding and Blank Lines
file. Extension requests must be received on or Round all amounts on the report to the nearest
Once submitted, this Form and all attachments before the due date of the report to avoid a late whole dollar. Drop amounts under 50 cents and
become a part of the public record excluding fee. The maximum available extension period is increase amounts from 50 to 99 cents to the next
social security numbers and similar confidential 180 days. An extension to file is also an whole dollar. If the amount is zero write “$0.”
information. Any interested person may examine extension to pay any associated fees. Therefore,
or obtain a copy of an annual report of a estimated payments should not be included with Do not leave any line blank. Your report may
charitable organization by contacting the extension requests. be treated as incomplete if you leave blank lines.
Charitable Activities Section.
Please do not submit an incomplete CT-12/CT-
12F/CT-12S if you intend to later supplement or Important Reminders
amend your report with a copy of your IRS Important information regarding Social
Who Must File return. Instead, file an extension request so that Security numbers (SSNs) –Forms submitted
All organizations registered with the Charitable you can submit a complete report by the to this office become a public record. To
Activities Section of the Oregon Department of extended due date with a copy of the appropriate protect the privacy of named individuals, you
Justice must annually file Form CT-12, CT-12F, IRS form attached. should redact any SSNs (if used) from copies
or CT-12S unless the Attorney General has of any IRS forms submitted. Although we
specifically exempted the organization from the Extensions may be requested through the endeavor to redact SSNs from any forms we
reporting requirements. Department of Justice website at receive, we request your assistance in
https://justice.oregon.gov/Charities/Extensions. safeguarding this information by not
Follow the instructions carefully to ensure that including it in your submission.
What Form to File we receive your request. Please contact our
File Form CT-12 if the organization is either office if you have any questions or difficulties
incorporated, organized, or headquartered in with your online request. How to Contact the
Oregon. Charitable Activities
You should print and retain a copy of the online
File Form CT-12F if the organization is Confirmation of Extension Request. You should Section
organized and headquartered outside of Oregon. also expect to receive a confirmation of receipt To obtain blank forms, mailed instructions,
The Charitable Activities Section does not of your online request. technical assistance or information about a
accept multi-state annual report forms in lieu of charitable organization, contact the Charitable
a completed Form CT-12F. You may also submit a written request or a copy Activities Section or visit our website at:
of the trust’s federal extension request (IRS
File Form CT-12S if the organization is a split- Form 8868) so long as the Charitable Charitable Activities Section
interest trust that holds assets for the benefit of Activities Section receives the request or copy Oregon Department of Justice
both charitable and non-charitable beneficiaries. before the due date of the report. The trust’s 100 SW Market Street
4 or 5-digit registration number should be noted Portland, OR 97201-5702
If the organization does not fit within any of the on the top of all extension requests. If you Phone: (971)673-1880
above categories, file Form CT-12. would like acknowledgement that your extension TTY: (800)735-2900
request has been received, you should enclose an Fax: (971)673-1882
The form year should match the starting year additional copy of the request and a self- Email: charitable@doj.state.or.us
of the fiscal period covered by the report. addressed, stamped envelope. Website: https://www.doj.state.or.us

In the event your request is denied, to avoid a
Due Date late fee, the annual report must be submitted by Where to File
The form, all required attachments and the later of the due date or within 10 days after Send completed forms and corresponding fees to
schedules, and payment of fees are due in the the trust receives notice of denial of the the above address. Do not send cash. The
Charitable Activities Section’s office no later requested extension. Charitable Activities Section does not accept
than 4 months and 15 days after the end of the

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CT-12S reports via electronic submission at this agency, such as a state attorney general, A failure to fully complete this part can subject
time. secretary of state, or local district attorney, or the trust to late fees or civil penalties for filing
been a party to legal action in any court or an incomplete form.
administrative agency regarding charitable
solicitation, administration, management, or Officers include those officers required by
Line Instructions fiduciary practices. This includes assurances of applicable state law, such as president, secretary,
voluntary compliance or discontinuance or treasurer, and also includes the person(s)
involving the trust or any other proceeding in elected or appointed to implement the decisions
Section I. which the trust or any current officer, director, of the governing body or for supervising the
trustee, or key employee is subject to any management, administration, or operation of the
injunction, order, or pending action relating to organization, regardless of title or the amount of
General Information the solicitation of contributions, or compensation received. The CEO or Executive
administration of charitable assets. Attach a Director is an officer for purposes of this form.
written explanation of each such action or The top financial official may also be an officer
1. Missing or Incorrect agreement, including the agency involved and if they are responsible for managing the
the allegations. Also, attach a copy of any organization’s finances.
Information
agreements or actions that occurred in the
The Charitable Activities Section sends a form current reporting period. Column (C)
preprinted with name, address contact
information and registration number to all If an IRS form is attached that includes complete
registered trusts. If the organization is returning Amendments to Trust and accurate compensation information, the
one of these preprinted forms, provide the 3.
phrase “See IRS Form” may be entered in lieu of
requested information in this section. Documents completing this section.
Check yes if during the reporting period the trust
Name Changes amended the documents that created the trust or Otherwise, for each person listed, report the total
if the trust received a determination or ruling amount of compensation paid or deferred for
If applicable, write the trust’s new legal name. from the IRS relating to its status. payment to a later date, including salary, fees,
Attach a copy of the trust document that changed bonuses, benefits, taxable allowances or
the trust’s name. Important Note —Attach signed and dated reimbursements, the value of noncash
copies of amended trust documents and/or IRS compensation, and severance payments.
Address, Email, and Phone communication.
Number Changes Enter a zero in column (C) if the person was a
volunteer and was not paid or did not accrue any
If applicable, write the new address where mail Final Report compensation during the reporting year.
for the trust should be directed in the future. If 4.
applicable, write the new daytime phone Check yes if this is the final report for the trust.
number, fax number and email address for the The trust should contact the Charitable Activities The trust may provide an attachment to explain
trust. Section for specific instructions and the entire compensation package for any person
requirements relating to closing procedures. listed in this part, including whether the
compensation includes the payment of amounts
Accounting Year Changes A final report must reflect the financial previously deferred.
If applicable, write the trust’s new or short transactions of the trust from the day after the
reporting period. Preprinted forms are based close of its last accounting period to the date of
upon the accounting period we have on record the disposition of all remaining assets.
for the trust. If the trust has changed its fiscal
year or is filing a final report for a period less
Section II.
than 12 months, the shortened period covered by 5. Who Keeps the Books?
the report must be noted here. If the trust is Indicate the person to be contacted if the trust's
filing a final report, see the instructions for line 5 books need to be accessed for information or Fee Calculation
for closing requirements. review. Either a business or personal phone
number email, and mailing address are
Short Year Report—If the trust is filing a acceptable. If the person does not have an email 7. Charitable Distribution
shortened report due to a change in fiscal year, address, please note that on the form. The charitable distribution represents the total
see the instructions for line 9 for calculation of amount paid to charitable organizations. For
prorated Net Assets fee. Charitable Remainder trusts there will generally
6. Officers, Directors, be no charitable distributions until the final year
when the trust terminates. If no charitable
Amended Reports Trustees, and Other Key distributions were made during the report year,
If amending previously submitted information Employees enter zero on line 8. Otherwise, if IRS Form
for the same accounting period, check the 5227 was filed, add the amounts on Part III,
amended report box. Either complete a blank List each person who was an officer, director,
form that includes the amended information or trustee, or key employee (defined below) of the Lines 2 a, b and c, plus Line 3, plus Line 9. If
provide a copy of the previously submitted form trust at any time during the year even if they are IRS Form 1041-A was filed, add the amounts on
that clearly shows what information is being a volunteer and do not receive any compensation lines 18 and 24.
amended. Submit any additional fee due with the from the organization. Give the daytime phone
amended report. number and preferred mailing address at which
officers, etc., want the Charitable Activities
Section to contact them. Use an attachment if
2. Disclosure of Legal Action 8. Charitable Distribution Fee
there are more persons to list than there are lines
available. Use the charitable distribution figure from line 8
Check yes if the trust or any of its officers, to calculate the charitable distribution fee
directors, trustees or key employees ever signed according to the following schedule.
a voluntary agreement with any government

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   Charitable Distribution Fee Schedule             covered by the short report. No similar proration      
                                                    should be made if the short report is due to the      Important Note—Indicate on the  check the 
                                    Charitable      initial or final reporting period.                    trust’s 4 or 5-digit Oregon Department of Justice 
   Amount on Line 8             Distribution Fee 
$             0 -  $   24,999       $   20                                                                registration  number. The registration number  is 
  25,000        -     49,999             50                                                               located on line 1 of the preprinted Form CT-12S 
  50,000        -     99,999             90         11.  Late Fees                                        or can be obtained by contacting the Charitable 
 100,000        -  249,999             150          If the report is not filed or the fee is not paid by  Activities Section. 
 250,000        -  499,999             200          the due date (or the extended due date), an initial 
 500,000        -  999,999             300 
 1,000,000      or         more        400          late  fee of $20 will be due. If the report or 
                                                    payment remains outstanding more than 13              13.  IRS Forms, Schedules, 
The maximum amount subject to the charitable        months past the end of the fiscal year covered by     and Attachments 
distribution  fee is $1,000,000. The  maximum       the report, the late fee  will increase to  $50.   If All  trusts must  attach a complete copy  of  all 
charitable distribution fee is $400. The minimum    the delinquency  is not corrected within 16           forms, supporting  schedules, and attachments 
charitable distribution fee is $20.                 months of the end of the fiscal year covered by       filed with the IRS.  This may include IRS Form 
                                                    the report, the late fee increases to $100.           1041-A and/or IRS Form 5227. 
                                                                                                           
                                                              Late Fee Schedule 
9.  Net Assets at the End of                         Fiscal   Late           Late         Late            Important   Note           for CPAs/Paid 
the Reporting Period                                 Year End Report         Report       Report          Preparers/Beneficiaries—  Forms submitted 
                                                     Dates    Receive        Received     Received        to this office become a public record.  To protect 
The Charitable  Activities Section has adopted                d Before       Between      After This      the privacy of named individuals, you should 
the definition for “Net Assets”  used by the                  This           These        Date            redact Social Security Numbers (if used) from 
Internal Revenue Service. If the trust completed              Date           Dates                        the  copy of the IRS Form 990/990-EZ/990-
one of the following IRS Forms for this              Late     $20                $50            $100      PF/5227/1041-A (Schedule K) submitted to this 
reporting period,  the Net Assets figure  should     Fee:                                                 office.   Although we  endeavor  to redact social 
come from the line number listed:                    12/31/21 2/1/23         2/1/23-      4/30/23         security numbers from any forms we receive, we 
 • IRS Form 1041-A, Part IV, line 45b                                        4/30/23 
 • IRS Form 5227, Part IV, line 22b                  1/31/22  3/1/23         3/1/23       5/31/23         request your  assistance in safeguarding  this 
                                                                             5/31/23                      information by not including it in  your 
                                                     2/28/22  4/1/23         4/1/23-      6/30/23         submission. 
If the trust was not required to complete one of                             6/30/23 
these IRS Forms, a summary of what constitutes       3/31/22  5/1/23         5/1/23-      7/31/23 
Net Assets is provided within these instructions.                            7/31/23                         Signature Block 
A more detailed definition can be  found in the      4/30/22  6/1/23         6/1/23-      8/31/23         To make the return complete, a trustee, receiver 
IRS instructions for forms listed above.                                     8/31/23                      or assignee must sign any return he or she files 
                                                     5/31/22  7/1/23         7/1/23-      9/30/23         for the trust. Signature stamps and labels are not 
Net Assets refer to  the trust’s assets minus                                9/30/23                      acceptable.  Power of Attorney signature is not 
liabilities.                                         6/30/22  8/1/23         8/1/23-      10/31/23        accepted. 
                                                                             10/31/23 
“Assets” are items of value to the trust, such as    7/31/22  9/1/23         9/1/23-      11/30/23         
                                                                             11/30/23                     In the paid preparer’s information section, 
cash, receivables less any allowance for doubtful    8/31/22  10/1/23        10/1/23-     12/31/23        include the name, daytime phone number, and 
accounts,       inventory, prepaid  expenses,                                12/31/23                     address of any person who was paid by the trust 
investments,  land,  buildings & equipment less      9/30/22  11/1/23        11/1/23-     1/31/24         to complete this report.   
any accumulated depreciation if the trust records                            1/31/24                       
depreciation.                                        10/31/22 12/1/23        12/1/23-     2/28/24 
                                                                             2/28/24 
“Liabilities”  are the amount  of  debts and         11/30/22 1/1/24         1/1/24-      3/31/24 
obligations owed by the trust, such as accounts                              3/31/24 
payable, accrued  expenses, deferred revenue,        
loans, and mortgages.                               The above  late fees apply  automatically  and 
                                                    cannot be waived.   The Department has  the 
Important Note— If the trust disposed of all or     authority to obtain additional civil penalties 
substantially all of the trust’s assets during this against the  organization and  its  officers and 
reporting period, attach a  letter listing a        directors  or take  other administrative action in 
description of the asset and the name, address,     connection  with the failure to  file  timely  and 
phone number, and contact person of each entity     complete reports. 
which received the trust’s assets. 

                                                    12.  Total Amount Due 
10.  Net Assets Fee                                 Add lines 8, 10, and 11. This is the total amount 
Multiply the amount subject to a Net Assets fee     due. Make check or money order payable to the 
from line 10 by .0001 and enter this figure on      “Oregon Department  of Justice”.  The 
line 11. Round to the nearest whole dollar. If the  Department does not  accept  payment by credit 
result is less than $5  enter $0. If the result is  card. Do not send cash.  
more than $2,000 enter $2,000.                       
                                                     
Important Note—If the trust  is filing  a short      
report of less than one year due to a change in     Mail payment together with the report to: 
accounting periods, the  amount entered on line      
11 should be prorated by the number of months               Charitable Activities Section 
covered by the report. To determine the prorated            Oregon Department of Justice  
amount, divide the amount determined above by               100 SW Market Street 
                                                            Portland, Oregon 97201-5702 
12 and multiply by the number  of months

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       Contact the Following Agencies for Assistance   
Charitable Activities                             Internal Revenue Service                  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:  
Email:   charitable@doj.state.or.us                number or federal tax-exempt status      https://sos.oregon.gov/business/Pages/ 
Website: https://www.doj.state.or.us             • Completing federal tax forms             default.aspx 

Issues                                          Forms                                       Issues 
•      Questions about annual reports for        • 990, Return of Organization Exempt        • Forming a new corporation 
       charitable organizations-Forms CT-12,       From Income Tax                           • Merging nonprofit corporations 
       CT-12F, and CT-12S                        • 990-EZ, Short Form - Return of            • Dissolving nonprofit corporations 
•      Registration of charitable organizations    Organization Exempt From Income Tax       • Amending articles of incorporation 
       and trusts                                • 990-PF, Return of Private Foundation      • Obtaining copies of filed articles of 
•      Merging nonprofit organizations           • 990-T, Exempt Organization Business         incorporation and amendments 
•      Dissolving nonprofit organizations          Income Tax Return 
•      Reporting illegal activity by nonprofit   • 1023/1023-EZ, Application for            Forms 
       organizations                               Recognition of Exemption Under            • Articles of Incorporation 
•      Serving as a board member of a              §501(c)(3)                                • Assumed Business Name Registration 
       nonprofit 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 
                                                                                             •
       reports                                     Estates and Trusts                          Articles of Dissolution 
                                                                                             •
•      Questions about raffles and other         • 1041-A, U.S. Information Return -           Revocation of Dissolution 
       charitable gaming                           Trust Accumulation of Charitable 
                                                   Amounts                                  Publications 
                                                 •
Forms                                              1128, Application to Adopt, Change, or    • Oregon Business Guide 
                                                   Retain a Tax Year 
•      RF-C, Registration Form for Charitable    • 4720, Return of Certain Excise Taxes       
       Organizations                               on Charities and Other Persons 
                                                                                               Oregon Department 
•      RF-T, Registration Form for Trusts        • 5227, Split-Interest Trust Return 
•      CT-12, Annual Report Form for             • 5768, Election/Revocation of Election                 of Revenue 
       Oregon Charities                            by an Eligible Section 501(c)(3)          
•      CT-12F, Annual Report Form for              Organization to Make Expenditures to     Revenue Building 
       Foreign Charities                           Influence Legislation                    955 Center St. NE 
•      CT-12S, Annual Report Form for Split-     • 8822, Change of Address                  Salem, OR 97301-2555 
       Interest Trusts                           • 8868, Application for Extension of       Phone:  (503)378-4988 and (800)356-4222 
•      Closing Form                                Time to File an Exempt Organization      Website:  https://www.oregon.gov/DOR 
                                                   Return 
Publications                                     • 8976, Notice of Intent to Operate Under  Issues 
                                                   Section 501(c)(4)  
•      Oregon Wise Giving Guide                                                              • State taxation and filing requirements 
•      A Guide to Non-Profit Board Service in 
       Oregon                                   Publications                                Forms 
                                                 • Pub. 526, Charitable Contributions        • 20, Oregon Corporation Excise Tax 
Oregon Revised Statutes                          • Pub. 538, Accounting Periods and            Return 
                                                   Methods 
•      Chapter #65, Nonprofit Corporations                                                   • 41, Oregon Fiduciary Income Tax 
                                                 • Pub. 557, Tax-Exempt Status for Your 
•      Chapter #128, Trusts; Charitable                                                        Return 
                                                   Organization 
       Activities                                                                            
                                                 •
•      Chapter #130, Uniform Trust Code            Pub. 583, Starting a Business and 
                                                   Keeping Records                             State of Oregon 
•      Chapter #464, Charitable Gaming           • Pub. 598, Tax on Unrelated Business       
•      Chapter #646, Trade Practices &             Income of Exempt Organizations           Website:  https://www.oregon.gov 
       Antitrust Regulations                     • Pub. 3079, Gaming Publication for 
                                                   Tax-Exempt Organizations 
Oregon Administrative Rules                      • Pub. 4220, Applying for 501(c)(3) Tax-
•      Chapter #137-010-0005 et seq.               Exempt Status 
                                                 • Pub. 4221, Compliance Guide for 
                                                   501(c)(3) Organizations

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