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Important Note—Do not include the value of
8. Officers, Directors, and Section II. services donated to the organization, or items
such as the free use of materials, equipment, or
Other Key Employees facilities in reporting Total Revenue.
Fee Calculation
List each person who was an officer, director,
trustee, or key employee (defined below) of the Important Note—If Oregon Revenue is zero,
organization at any time during the year even if attach an explanation of why Oregon Revenue is
they are a volunteer and do not receive any 9. Total Oregon Revenue
compensation from the organization. Give the Enter the Total Revenue earned from persons or zero and indicate whether the organization plans
daytime phone number and preferred mailing businesses located in Oregon. If the organization to continue operations in Oregon. See the
address at which officers, etc., want the does not have a method for identifying or instructions for line 6 if this is the organization’s
Charitable Activities Section to contact them. reasonably estimating the Oregon portion, enter final report.
Use an attachment if there are more persons to the organization’s Total Revenue. If the Oregon
list than there are lines available. portion reported was calculated using a
reasonable estimate, note on the Form that an 10. Revenue Fee
A failure to fully complete this part can subject estimate was used and identify the method that Use the total Oregon revenue figure from line 9
the organization to late fees or civil penalties for was used. Do not use an estimate if the amount to calculate the revenue fee according to the
filing an incomplete form. of Total Oregon Revenue is known or readily following schedule.
available.
Officers include those officers required by Revenue Fee Schedule
applicable state law, such as president, secretary, The Charitable Activities Section has adopted
or treasurer, and also includes the person(s) the definition for “Total Revenue” used by the Amount on Line 9 Revenue Fee
elected or appointed to implement the decisions Internal Revenue Service. If the organization $ 0 - $ 24,999 $ 20
25,000 - 49,999 50
of the governing body or for supervising the completed an IRS Form for this reporting period, 50,000 - 99,999 90
management, administration, or operation of the the Total Revenue figure should come from the 100,000 - 249,999 150
organization, regardless of title or the amount of line number listed: 250,000 - 499,999 200
compensation received. The CEO or Executive • IRS Form 990, Part I, line 12 (current 500,000 - 999,999 300
Director is an officer for purposes of this form. year) 1,000,000 or more 400
The top financial official may also be an officer • IRS Form 990-EZ, Part I, line 9
if they are responsible for managing the • IRS Form 990-PF, Part I, line 12a The maximum amount subject to a revenue fee is
organization’s finances. $1,000,000. The maximum revenue fee is $400.
If the organization was not required to The minimum revenue fee is $20, even if total
revenue is a zero or negative amount.
A "key employee" is any person, other than an complete one of these IRS Forms, or filed an
officer, director, or trustee, who has IRS Form 990-N, a summary of what constitutes
responsibilities over the organization that are Total Revenue is provided within these
similar to those of its officers, directors, or instructions. A more detailed definition can be 11. Oregon Net Assets or
trustees. If the organization attaches a 990 or found in the IRS instructions for forms listed Fund Balances at the End of
990EZ, it may rely on the IRS definition of key above. the Reporting Period
employee in the corresponding IRS instructions
for purposes of this form. “Total Revenue” includes such items as: Enter the amount of Net Assets or Fund
• Contributions, gifts, grants Balances at the end of the reporting period which
were held in Oregon. If the organization does not
Column (C) • donated real property
have a method for identifying or reasonably
• donated thrift items estimating Oregon Net Assets or Fund Balances
If an IRS form is attached that includes complete • membership dues & assessments at end of year, enter the organization’s total Net
and accurate compensation information, the • program service revenue Assets or Fund Balances. If the Oregon portion
phrase “See IRS Form” may be entered in lieu of
completing this section. • government fees & contracts reported was calculated using a reasonable
• interest or dividend income estimate, note on the form that an estimate was
Otherwise, for each person listed, report the total • gross rental income less rental expense used and identify the method that was used.
amount of compensation paid or deferred for • other investment income
payment to a later date, including salary, fees, • gain or loss on sales of assets other than The Charitable Activities Section has adopted
bonuses, benefits, taxable allowances or inventory the definitions for “Net Assets” and “Fund
reimbursements, the value of noncash • gain or loss from special events & Balances” used by the Internal Revenue Service.
compensation, and severance payments. activities which may include bingo, If the organization completed one of the
raffles, and Monte Carlo events following IRS forms for this reporting period,
Enter a zero in column (C) if the person was a • gain or loss on sale of inventory the Net Assets or Fund Balances figure should
volunteer and was not paid or did not accrue any • all other sources of revenue. come from the line number listed:
compensation during the reporting year. • IRS Form 990, Part I, line 22 (end of
To report contributions received in a form other year)
The organization may provide an attachment to than cash, use the market value as of the date of • IRS Form 990-EZ, Part I, line 21
explain the entire compensation package for any the contribution. When market value cannot be • IRS Form 990-PF, Part III, line 6
person listed in this part, including whether the readily determined, use an appraised or
compensation includes the payment of amounts estimated value. If the organization was not required to complete
previously deferred. one of these IRS forms, or filed an IRS Form
To determine the amount of any noncash 990-N, a summary of what constitutes Net
contribution that is subject to an outstanding Assets or Fund Balances is provided below. A
debt, subtract the debt from the property’s fair more detailed definition can be found in the IRS
market value in assigning a value to the revenue instructions for the forms listed above.
received. “Fair market value” is the amount a
reasonable person would pay for the item at the Net Assets and Fund Balances refer to the
time it was donated to the organization. organization’s assets minus liabilities.
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