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 2021 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; or 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; or 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; or 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? 15. Yes No................................................................................................................. (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 2021 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 the organization receives notice of denial of the a weekend or legal holiday, the due date is the requested extension. General next business day. Important Note—An extension request filed Instructions The Charitable Activities Section does not use with the IRS or the Oregon Department of the postmark date to determine whether an Revenue does NOT act as an extension with organization has filed timely. Instead, filings are the Charitable Activities Section unless a copy Purpose considered timely if they are physically received is submitted to the Charitable Activities Oregon law charges the Attorney General with within 5 business days after the due date. All Section by the due date. the duty and responsibility to represent the filings received more than 5 business days after public’s interest in charitable organizations and the due date will be assessed a late charge. See in assets held or received for charitable purposes. Instruction 15 Late Fees. Record Keeping The Attorney General carries out this Please retain a copy of this report and all responsibility by requiring charitable supporting documentation for at least five years organizations to register and file periodic Extensions for Filing after the due date. financial reports. An organization may apply for an extension of time to file. Extension requests must be received Once submitted, this Form and all attachments on or before the due date of the report to avoid a Rounding and Blank Lines become a part of the public record. Any late fee. The maximum available extension Round all amounts on the report to the nearest interested person may examine or obtain a copy period is 180 days. An extension to file is also whole dollar. Drop amounts under 50 cents and of an annual report of a charitable organization an extension to pay any associated fees. increase amounts from 50 to 99 cents to the next by contacting the Charitable Activities Section. Therefore, estimated payments should not be whole dollar. If the amount is zero write “$0.” Reports can also be viewed on our website at included with extension requests. and attach an explanation if requested. https://justice.oregon.gov/Charities. Please do not submit an incomplete CT-12/CT- Do not leave any line blank. Your report may 12F/CT-12S if you intend to later supplement or be treated as incomplete if you leave blank lines. Who Must File amend your report with a copy of your IRS All organizations registered with the Charitable return. Instead, file an extension request so that Activities Section of the Oregon Department of you can submit a complete report by the Important Reminders Justice must annually file Form CT-12, CT-12F, extended due date with a copy of the appropriate Don’t lose your tax-exempt status. Most tax- or CT-12S unless the Attorney General has IRS form attached. exempt organizations other than churches must specifically exempted the organization from the file a yearly return with the IRS. Very small reporting requirements. Extensions may be requested through the organizations are required to file IRS Form 990- Department of Justice website at N, also known as the e-Postcard. The IRS is https://justice.oregon.gov/Charities/Extensions. required by law to revoke the tax-exempt status What Form to File Follow the instructions carefully to ensure that of any organization that has failed to file a File Form CT-12 if the organization is either we receive your request. Please contact our required return for three consecutive years. incorporated, organized, or headquartered in office if you have any questions or difficulties Oregon. with your online request. Please refer to https://www.irs.gov/charities-and- nonprofits for more information about these File Form CT-12F if the organization is You should print and retain a copy of the online requirements. organized and headquartered outside of Oregon. Confirmation of Extension Request. You should . The Charitable Activities Section does not also expect to receive a confirmation of receipt accept multi-state annual report forms in lieu of of your online request. Important information regarding Social a completed Form CT-12F. Security numbers (SSNs) –Forms submitted You may also submit a written request or a copy to this office become a public record. In File Form CT-12S if the organization is a split- of the organization’s federal extension request order to protect the privacy of named interest trust that holds assets for the benefit of (IRS Form 8868) so long as the Charitable individuals, you should redact any SSNs (if both charitable and non-charitable beneficiaries. Activities Section receives the request or copy used) from copies of any IRS forms before the due date of the report. The submitted. Although we endeavor to redact If the organization does not fit within any of the organization’s 4 or 5-digit registration number SSNs from any forms we receive, we request above categories, file Form CT-12. should be noted on the top of all extension your assistance in safeguarding this requests. If you would like acknowledgement information by not including it in your The form year should match the starting year that your extension request has been received, submission. of the fiscal period covered by the report. you should enclose an additional copy of the request and a self-addressed, stamped envelope. Due Date Online Filing Option The form, all required attachments and The Department has an online filing option if schedules, and payment of fees are due in the In the event your request is denied, to avoid a you would like to complete and file your report late fee, the annual report must be submitted by electronically and pay via credit card. For Charitable Activities Section’s office no later the later of the due date or within 10 days after additional information, visit than 4 months and 15 days after the end of the https://www.doj.state.or.us/charitable- |
Enlarge image | activities/annual-reporting-for-charities/file- shortened period covered by the report must be attach a copy of any agreements or actions your-annual-report/ noted here. If the organization is filing a final that occurred in the current reporting period. report, also see the instructions for line 6 for closing requirements. How to Contact the 5. Amendments to Articles of Charitable Activities Short Year Report—If the organization Incorporation, Bylaws, Trust is filing a shortened report due to a change in Section fiscal year, see the instructions for line 13 for Documents, or Tax-Exempt To obtain blank forms, mailed instructions, calculation of prorated Net Assets or Fund Status technical assistance or information about a Balances fee. Check yes if during the reporting period the charitable organization, contact the Charitable 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 Amended Reports exempt status ruling for the organization, Oregon Department of Justice If amending previously submitted information including revocation. 100 SW Market Street for the same accounting period, check the Portland, OR 97201-5702 amended report box. Either complete a blank Important Note—Attach copies of Phone: (971)673-1880 form that includes the amended information or amendments to articles of incorporation bearing TTY: (800)735-2900 provide a copy of the previously submitted form the Secretary of State’s file stamp, signed and Fax: (971)673-1882 that clearly shows what information is being dated copies of amended bylaws, amended trust Email: charitable@doj.state.or.us amended. Submit any additional fee due with the documents, and/or IRS determination letters. Website: https://www.doj.state.or.us amended report. Where to File Independent Audit 6. Final Report 2. Check yes if this is the final report for the Send completed forms and corresponding fees to Check yes if the organization had an organization. the above address. Do not send cash. independent audit of its financial records performed by a certified public accountant. If the organization is dissolving, the Charitable Attach a copy of the auditor’s report, the Activities Section must be notified in writing 30 Line Instructions financial statements, the accompanying notes, days prior to the dissolution or the distribution of schedules, or other documents supplementing the organization’s assets. This notification may the report or financial statements. Do not be done either through a letter or submission of a Section I. submit copies that are professionally bound. If completed Closing Form which can be obtained the audit has not been completed prior to the by contacting the Charitable Activities Section report due date, please note that and the or from our website. Notification must include General Information estimated completion date on the CT-12. the disposition of assets including the name, address, phone number, and contact person of 1. Missing or Incorrect each organization that will receive any 3. Fundraising Contracts remaining assets and the amount of the assets Information Check yes if the organization entered into a involved or a copy of the minutes of the board The Charitable Activities Section sends a form contract with a fundraising firm that relates to meeting that approved the dissolution containing preprinted with name, address, contact solicitations in Oregon, including in-person, the same information. information and registration number to all direct mail, advertising, vending machine, registered organizations. If the organization is telephone, or other solicitations made in Oregon. If the organization is filing a final report for a returning one of these preprinted forms, provide Check the type(s) of campaign to which the reason other than a dissolution, such as the any missing or corrected information. If the contract(s) relates and write the name(s) of the discontinuance of soliciting contributions, organization is completing a blank form, provide fundraising firm(s) in the space provided. If you holding assets or conducting charitable activities the requested information in this section. checked “other solicitations” as the type of in Oregon, there are similar notification campaign, attach an explanation. requirements. Name Changes 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 4. Disclosure of Legal Action Section should be contacted for specific articles of incorporation or trust document that Check yes if the organization or any of its instructions and requirements related to closing changed the organization’s name. officers, directors, trustees or key employees procedures. ever signed a voluntary agreement with any government agency, such as a state attorney A final report must reflect the financial Address, Email, and Phone general, secretary of state, or local district transactions of the charitable organization from Number Changes attorney, or been a party to legal action in any the day after the close of its last accounting If applicable, write the new address where mail court or administrative agency regarding period to the date of the disposition of all for the organization should be directed in the charitable solicitation, administration, remaining assets. future. If applicable, write the new daytime management, or fiduciary practices. This phone number, fax number and email address for includes assurances of voluntary compliance or —Dissolving corporations Important Note the organization. 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 any current officer, director, trustee, or key the information required above. If articles of Accounting Year Changes employee is subject to any injunction, order, or dissolution have not been filed, then the If applicable, write the organization’s new or pending action relating to the solicitation of anticipated date of dissolution must be provided. short reporting period. Preprinted forms are contributions, or administration of charitable based upon the accounting period we have on assets. Attach a written explanation of each —The organization must Important Note record for the organization. If the organization such action or agreement, including the submit this information even if the distribution has changed its fiscal year or is filing a final agency involved and the allegations. Also, of assets has already occurred. report for a period less than 12 months, the |
Enlarge image | to continue operations. See the instructions for 7. Who Keeps the Books? The organization may provide an attachment to line 6 if this is the organization’s final report. Indicate the person to be contacted if the explain the entire compensation package for any 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 10. Revenue Fee personal phone number, email, and mailing previously deferred. Use the Total Revenue figure from line 9 to address are acceptable. If the person does not calculate the revenue fee according to the have an email address, please note that on the following schedule. form. Section II. Revenue Fee Schedule 8. Officers, Directors, 9. Total Revenue Amount on Line 9 Revenue Fee Trustees, and Other Key The Charitable Activities Section has adopted $ 0 - $ 24,999 $ 20 25,000 - 49,999 50 the definition for “Total Revenue” used by the 50,000 - 99,999 90 Employees Internal Revenue Service. If the organization 100,000 - 249,999 150 List each person who was an officer, director, completed one of the following IRS Forms for 250,000 - 499,999 200 trustee, or key employee (defined below) of the this reporting period, the Total Revenue figure 500,000 - 999,999 300 organization at any time during the year even if should come from the line number listed: 1,000,000 or more 400 they are a volunteer and do not receive any • IRS Form 990, Part I, line 12 (current compensation from the organization. Give the year) The maximum amount subject to a revenue fee is daytime phone number and preferred mailing • IRS Form 990-EZ, Part I, line 9 $1,000,000. The maximum revenue fee is $400. address at which officers, etc., want the • IRS Form 990-PF, Part I, line 12a The minimum revenue fee is $20, even if total Charitable Activities Section to contact them. If the organization was not required to complete revenue is zero or a negative amount. Use an attachment if there are more persons to one of these IRS Forms, or filed an IRS Form list than there are lines available. 990-N, a summary of what constitutes Total Revenue is provided within these instructions. A 11. Net Assets or Fund A failure to fully complete this part can subject more detailed definition can be found in the IRS Balances at the End of the the organization to late fees or civil penalties for instructions for the forms listed above. Reporting Period filing an incomplete form. “Total Revenue” includes such items as: The Charitable Activities Section has adopted If the organization is an Oregon public benefit • Contributions, gifts, or grants the definitions for “Net Assets” and “Fund corporation, it must have a minimum of three • donated real property Balances” used by the Internal Revenue Service. If the organization completed one of the individuals serving on its board of directors. • donated thrift items following IRS forms for this reporting period, Officers include those officers required by • membership dues & assessments the Net Assets or Fund Balances figure should applicable state law, such as president, secretary, • program service revenue come from the line number listed: or treasurer, and also includes the person(s) • government fees & contracts • IRS Form 990, Part I, line 22 (end of elected or appointed to implement the decisions • interest or dividend income year) of the governing body or for supervising the • gross rental income less rental expense • IRS Form 990-EZ, Part I, line 21 management, administration, or operation of the • other investment income • IRS Form 990-PF, Part III, line 6 organization, regardless of title or the amount of • gain or loss on sales of assets other than compensation received. The CEO or Executive inventory If the organization was not required to complete Director is an officer for purposes of this form. • gain or loss from special events & one of these IRS forms, or filed an IRS Form The top financial official may also be an officer activities which may include bingo, 900-N, a summary of what constitutes Net if they are responsible for managing the raffles, and Monte Carlo events Assets or Fund Balances is provided below. A organization’s finances. • gain or loss on sale of inventory more detailed definition can be found in the IRS • all other sources of revenue. instructions for the forms listed above. A "key employee" is any person, other than an • include amounts obtained from both officer, director, or trustee, who has Oregon and out of state sources. Net Assets and Fund Balances refer to the responsibilities over the organization that are organization’s assets minus liabilities. similar to those of its officers, directors, or To report contributions received in a form other trustees. If the organization attaches a 990 or than cash, use the market value as of the date of “Assets” are items of value to the organization, 990EZ, it may rely on the IRS definition of key the contribution. When market value cannot be such as cash, receivables less any allowance for employee in the corresponding IRS instructions readily determined, use an appraised or doubtful accounts, inventory, prepaid expenses, for purposes of this form. estimated value. investments, land, buildings & equipment less any accumulated depreciation if the organization Column (C) To determine the amount of any noncash records depreciation. If an IRS form is attached that includes complete contribution that is subject to an outstanding and accurate compensation information, the debt, subtract the debt from the property’s fair “Liabilities” are the amount of debts and phrase “See IRS Form” may be entered in lieu of market value in assigning a value to the revenue obligations owed by the organization, such as completing this section. received. “Fair market value” is the amount a accounts payable, accrued expenses, deferred reasonable person would pay for the item at the revenue, loans, and mortgages. Otherwise, for each person listed, report the total time it was donated to the organization. amount of compensation paid or deferred for Important Note—Do not include the value of payment to a later date, including salary, fees, services donated to the organization, or items Net Fixed Assets Used to 12. bonuses, benefits, taxable allowances or such as the free use of materials, equipment, or reimbursements, the value of noncash facilities in reporting Total Revenue. Conduct Charitable Activities compensation, and severance payments. Enter the amount of the organization’s Net Fixed Important Note—If Total Revenue is zero, Assets that were held for use in the operation of Enter a zero in column (C) if the person was a attach an explanation of why Total Revenue is charitable activities at the end of the reporting volunteer and was not paid or did not accrue any zero and indicate whether the organization plans period. compensation during the reporting year. |
Enlarge image | Important Note—You should not include any months covered by the report. To determine the cash, bank accounts, stock holdings, prorated amount, divide the amount determined 16. Total Amount Due investment accounts, or other liquid assets in above by 12 and multiply by the number of Add lines 10, 14, and 15. This is the total Line 12. Line 12 should only include fixed months covered by the short report. No similar amount due. Make check or money order assets that are used for charitable purposes, such proration should be made if the short report is payable to the “Oregon Department of as land, buildings, or equipment that are used due to the initial or final reporting period. Justice”. Do not send cash. Mail payment directly for charitable purposes. together with the report to: The following instructions provide guidance on 14. Net Assets or Fund Charitable Activities Section how to calculate Net Fixed Assets, where the Oregon Department of Justice amount may be located on the organization’s Balances Fee 100 SW Market Street IRS return, and whether that amount should be Multiply the amount subject to a Net Assets or Portland, Oregon 97201-5702 adjusted to include only those fixed assets used Fund Balances fee from line 13 by .0001 and for charitable purposes. enter this figure on line 14. Round to the nearest Important Note—Indicate on the check the whole dollar. If the result is less than $5 enter organization’s 4 or 5-digit Oregon Department The Charitable Activities Section defines “Net $0. If the amount is more than $2,000 enter of Justice registration number. The registration Fixed Assets” as the organization’s book value $2,000. number is located on line 1 of the preprinted (cost or other basis less any accumulated Form CT-12 or can be obtained by contacting depreciation) of all owned land, buildings, or the Charitable Activities Section or looking up equipment, that are used directly for 15. Late Fees the charity on our website at charitable purposes. For example, if the If the report is not filed or the fee is not paid by https://justice.oregon.gov/Charities. 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 asset. However, undeveloped land, a building payment remains outstanding more than 13 17. IRS Forms, Schedules, owned and used for rental income, or any other months past the end of the fiscal year covered by and Attachments fixed asset used for investment purposes should the report, the late fee will increase to $50. If not be included in Line 12. Accordingly, the net the delinquency is not corrected within 16 All organizations must attach a complete copy fixed assets used for charitable purposes on Line months of the end of the fiscal year covered by of all forms, supporting schedules, and 12 may be less than the organization’s total net the report, the late fee increases to $100. attachments filed with the IRS, except fixed assets. publicly-supported charities are not required Late Fee Schedule to attach Schedule B, Listing of Contributors. If the organization completed one of the following IRS Forms for this reporting period Fiscal Late Late Late Even if your organization is not required to file a and all its Net Fixed Assets are held for use in Year Report Report Report Form 990, 990-EZ, or 990-PF with the IRS, if conducting charitable activities, the figure End Received Received Received the organization’s revenues or net assets exceed should come from the line number listed: Dates Before Between After This certain thresholds, it may be required to • IRS Form 990, Part X, line 10c This These Date complete one of these forms for Oregon Date Dates purposes to meet the Charitable Activities • IRS Form 990-EZ, Part II, line 23B Late Section’s filing requirements. and/or 24B to the extent 24B includes Fee: $20 $50 $100 equipment or similar assets used for 12/31/21 2/1/23 2/1/23- 4/30/23 In general, if your organization’s total revenues charitable programs. 4/30/23 • IRS Form 990-PF, Part II, line 14b 1/31/22 3/1/23 3/1/23 5/31/23 are at least $50,000, or its assets are more than 5/31/23 $100,000, you may be asked to complete a 990- If the organization was not required to complete 2/28/22 4/1/23 4/1/23- 6/30/23 EZ or 990 for Oregon purposes only. If the one of these IRS Forms, or filed an IRS Form 6/30/23 organization has not filed the form with the IRS, 990-N, this figure will need to be calculated 3/31/22 5/1/23 5/1/23- 7/31/23 it should note on the form that it is for Oregon 7/31/23 purposes only. from the organization’s accounting records, but 4/30/22 6/1/23 6/1/23- 8/31/23 the 990/990EZ can be used as worksheets to 8/31/23 Additional instructions are provided below for determine the amount to report. 5/31/22 7/1/23 7/1/23- 9/30/23 990-N filers and for organizations that do not file 9/30/23 any type of 990 with the IRS. 6/30/22 8/1/23 8/1/23- 10/31/23 13. Amount Subject to Net 10/31/23 7/31/22 9/1/23 9/1/23- 11/30/23 Assets or Fund Balances Fee 11/30/23 For 990-N Filers—If your organization does Subtract line 12 from line 11. If the result is less 8/31/22 10/1/23 10/1/23- 12/31/23 not complete an IRS Form 990 or 990-EZ than $50,000 enter $0 on line 13. If the result is 12/31/23 because it files an IRS form 990-N, the more than $20,000,000 enter $20,000,000. 9/30/22 11/1/23 11/1/23- 1/31/24 Charitable Activities Section will consider 1/31/24 suspending the requirement to file a Form 990 or Example #1 line 11 $ 100,000 10/31/22 12/1/23 12/1/23- 2/28/24 990-EZ for Oregon purposes upon request. line 12 (25,000) 2/28/24 75,000 11/30/22 1/1/24 1/1/24- 3/31/24 If the organization files an IRS Form 990-N line 13 $ 75,000 3/31/24 because its gross receipts are normally $50,000 or less, but its assets are more than $100,000, The above late fees apply automatically and please contact this office in writing if you would cannot be waived. The Department has the like the Charitable Activities Section to consider Example #2 line 11 $ 100,000 authority to obtain additional civil penalties suspending the requirement to file an IRS Form line 12 (80,000) against the organization and its officers and 990 or 990-EZ for Oregon purposes. The 20,000 directors or take other administrative action in amount of assets in excess of $100,000 is line 13 $ 0 connection with the failure to file timely and material to consideration of suspension requests. Important Note—If the organization is filing a complete reports. Please include a balance sheet or similar short report of less than one year due to a change statement listing your assets to expedite review in accounting periods, the amount entered on of your request. line 13 should be prorated by the number of |
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 any schedule of contributors to filings with the Charitable Activities Section. Therefore, there is no requirement to attach Schedule B. However, if voluntarily submitted, this information 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 charitable gaming Accumulation of Charitable Amounts Publications • 1128, Application to Adopt, Change, or • Oregon Business Guide Forms Retain a Tax Year • 4720, Return of Certain Excise Taxes on • RF-C, Registration Form for Charitable Charities and Other Persons Oregon Department Organizations • 5227, Split-Interest Trust Return of Revenue • RF-T, Registration Form for Trusts • 5768, Election/Revocation of Election by • CT-12, Annual Report Form for Oregon an Eligible Section 501(c)(3) Revenue Building Charities Organization to Make Expenditures to 955 Center St. NE • CT-12F, Annual Report Form for Foreign Influence Legislation Salem, OR 97301-2555 Charities • 8822, Change of Address Phone: (503)378-4988 and (800)356-4222 • CT-12S, Annual Report Form for Split- • 8868, Application for Extension of Time Website: https://www.oregon.gov/DOR Interest Trusts to File an Exempt Organization Return • Closing Form • 8976, Notice of Intent to Operate Under Section 501(c)(4) Issues Publications • State taxation and filing requirements • Oregon Wise Giving Guide Publications • A Guide to Non-Profit Board Service in • Pub. 526, Charitable Contributions Forms Oregon • Pub. 538, Accounting Periods and • 20, Oregon Corporation Excise Tax Methods Return Oregon Revised Statutes • Pub. 557, Tax-Exempt Status for Your • 41, Oregon Fiduciary Income Tax Return • Chapter #65, Nonprofit Corporations Organization • • Chapter #128, Trusts; Charitable Pub. 583, Starting a Business and Activities Keeping Records State of Oregon • • Chapter #130, Uniform Trust Code Pub. 598, Tax on Unrelated Business Website: https://www.oregon.gov Income of Exempt Organizations • Chapter #464, Charitable Gaming • Pub. 3079, Gaming Publication for • 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 |