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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                             2023 
                             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

2023 Form CT-12S Instructions

organization’s fiscal year. If the due date falls on the later of the due date or within 10 days after
a weekend or legal holiday, the due date is the the trust receives notice of denial of the
General next business day. requested extension.

Instructions The Charitable Activities Section does not use
the postmark date to determine whether an Record Keeping
organization has filed timely. Instead, reports Please retain a copy of this report and all
Purpose must be physically received by the due date to supporting documentation for at least five years
Oregon law charges the Attorney General with not be considered late. See Instruction 15 Late after the due date.
the duty and responsibility to represent the Fees.
public’s interest in charitable organizations and
in assets held or received for charitable purposes. Rounding and Blank Lines
The Attorney General carries out this Extensions for Filing Round all amounts on the report to the nearest
responsibility by requiring charitable Important Note—An extension request filed whole dollar. Drop amounts under 50 cents and
organizations to register and file periodic with the IRS or the Oregon Department of increase amounts from 50 to 99 cents to the next
financial reports. Revenue does NOT act as an extension with whole dollar. If the amount is zero write “$0.”
the Charitable Activities Section unless a copy
Once submitted, this Form and all attachments is submitted to the Charitable Activities Do not leave any line blank. Your report may
become a part of the public record excluding Section by the due date. be treated as incomplete if you leave blank lines.
social security numbers and similar confidential
information. Any interested person may examine A trust may apply for an extension of time to
or obtain a copy of an annual report of a file. Extension requests must be received on or Important Reminders
charitable organization by contacting the before the due date of the report to avoid a late Important information regarding Social
Charitable Activities Section. fee. The maximum available extension period is Security numbers (SSNs) –Forms submitted
180 days. An extension to file is also an to this office become a public record. To
extension to pay any associated fees. Therefore, protect the privacy of named individuals, you
estimated payments should not be included with should redact any SSNs (if used) from copies
Who Must File extension requests. of any IRS forms submitted. Although we
All organizations registered with the Charitable endeavor to redact SSNs from any forms we
Activities Section of the Oregon Department of Please do not submit an incomplete CT-12S if receive, we request your assistance in
Justice must annually file Form CT-12, CT-12F, you intend to later supplement or amend your safeguarding this information by not
or CT-12S unless the Attorney General has report with a copy of your IRS return. Instead, including it in your submission.
specifically exempted the organization from the file an extension request so that you can submit a
reporting requirements. complete report by the extended due date with a
copy of the appropriate IRS form attached. How to Contact the
Charitable Activities
What Form to File Extensions may be requested through the
File Form CT-12 if the organization is either Department of Justice website at Section
incorporated, organized, or headquartered in https://justice.oregon.gov/Charities/Extensions. To obtain blank forms, mailed instructions,
Oregon. Follow the instructions carefully to ensure that technical assistance or information about a
we receive your request. Please contact our charitable organization, contact the Charitable
File Form CT-12F if the organization is office if you have any questions or difficulties Activities Section or visit our website at:
organized and headquartered outside of Oregon. with your online request.
The Charitable Activities Section does not Charitable Activities Section
accept multi-state annual report forms in lieu of You should print and retain a copy of the online Oregon Department of Justice
a completed Form CT-12F. Confirmation of Extension Request. You should 100 SW Market Street
also expect to receive a confirmation of receipt Portland, OR 97201-5702
File Form CT-12S if the organization is a split- of your online request. Phone: (971)673-1880
interest trust that holds assets for the benefit of TTY: (800)735-2900
both charitable and non-charitable beneficiaries. You may also submit a written request or a copy Fax: (971)673-1882
of the trust’s federal extension request (IRS Email: charitable@doj.state.or.us
If the organization does not fit within any of the Form 8868) so long as the Charitable Website: https://www.doj.state.or.us
above categories, file Form CT-12. Activities Section receives the request or copy
before the due date of the CT-12S report.
The form year should match the starting year The trust’s 4 or 5-digit registration number Where to File
of the fiscal period covered by the report. should be noted on the top of all extension Send completed forms and corresponding fees to
requests. If you would like acknowledgement the above address. Do not send cash. The
that your extension request has been received, Charitable Activities Section does not accept
Due Date you should enclose an additional copy of the CT-12S reports via electronic submission at this
The form, all required attachments and request and a self-addressed, stamped envelope. time.
schedules, and payment of fees are due in the In the event your request is denied, to avoid a
Charitable Activities Section’s office no later late fee, the annual report must be submitted by
than 4 months and 15 days after the end of the

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secretary of state, or local district attorney, or
been a party to legal action in any court or Officers include those officers required by
Line Instructions administrative agency regarding charitable applicable state law, such as president, secretary,
solicitation, administration, management, or or treasurer, and also includes the person(s)
fiduciary practices. This includes assurances of elected or appointed to implement the decisions
Section I. voluntary compliance or discontinuance of the governing body or for supervising the
involving the trust or any other proceeding in management, administration, or operation of the
which the trust or any current officer, director, organization, regardless of title or the amount of
General Information trustee, or key employee is subject to any compensation received. The CEO or Executive
injunction, order, or pending action relating to Director is an officer for purposes of this form.
the solicitation of contributions, or The top financial official may also be an officer
1. Missing or Incorrect administration of charitable assets. Attach a if they are responsible for managing the
Information written explanation of each such action or organization’s finances.
agreement, including the agency involved and
The Charitable Activities Section sends a form Column (C)
the allegations. Also, attach a copy of any
preprinted with name, address, contact
agreements or actions that occurred in the
information and registration number to all If an IRS form is attached that includes complete
current reporting period.
registered trusts. If the trust is returning one of and accurate compensation information, the
these preprinted forms, provide any missing or phrase “See IRS Form” may be entered in lieu of
corrected information. If the trust is completing a completing this section.
blank form, provide the requested information in 3. Amendments to Trust

this section. Documents Otherwise, for each person listed, report the total
Check yes if during the reporting period the trust amount of compensation paid or deferred for
Name Changes amended the documents that created the trust or payment to a later date, including salary, fees,
if the trust received a determination or ruling bonuses, benefits, taxable allowances or
If applicable, write the trust’s new legal name. from the IRS relating to its status. reimbursements, the value of noncash
Attach a copy of the trust document that changed compensation, and severance payments.
Important Note
the trust’s name. —Attach signed and dated
copies of amended trust documents and/or IRS Enter a zero in column (C) if the person was a
Address, Email, and Phone communication. volunteer and was not paid or did not accrue any
Number Changes compensation during the reporting year.
If applicable, write the new address where mail
for the trust should be directed in the future. If 4. Final Report The trust may provide an attachment to explain
applicable, write the new daytime phone Check yes if this is the final report for the trust. the entire compensation package for any person
number, fax number and email address for the The trust should contact the Charitable Activities listed in this part, including whether the
trust. Section for specific instructions and compensation includes the payment of amounts
requirements relating to closing procedures. previously deferred.

Accounting Year Changes A final report must reflect the financial
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 Section II.
year or is filing a final report for a period less
than 12 months, the shortened period covered by 5. Who Keeps the Books? Fee Calculation
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 4 books need to be accessed for information or
for closing requirements. review. Either a business or personal phone 7. Charitable Distribution
number, email, and mailing address are The charitable distribution represents the total
Short Year Report—If the trust is filing a acceptable. If the person does not have an email amount paid to charitable organizations. For
shortened report due to a change in fiscal year, address, please note that on the form. Charitable Remainder trusts there will generally
see the instructions for line 10 for calculation of be no charitable distributions until the final year
prorated Net Assets fee. when the trust terminates. If no charitable
6. Officers, Directors, distributions were made during the report year,
Amended Reports enter zero on line 7. Otherwise, if IRS Form
Trustees, and Other Key
If amending previously submitted information 5227 was filed, add the amounts on Part III,
for the same accounting period, check the Employees Lines 2 a, b and c, plus Line 3, plus Line 9. If
amended report box. Either complete a blank List each person who was an officer, director, IRS Form 1041-A was filed, add the amounts on
form that includes the amended information or trustee, or key employee (defined below) of the lines 18 and 24.
provide a copy of the previously submitted form trust at any time during the year even if they are
that clearly shows what information is being a volunteer and do not receive any compensation
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 8. Charitable Distribution Fee
Section to contact them. Use an attachment if Use the charitable distribution figure from line 7
2. Disclosure of Legal Action there are more persons to list than there are lines to calculate the charitable distribution fee
available. according to the following schedule.
Check yes if the trust or any of its officers,
directors, trustees or key employees ever signed A failure to fully complete this part can subject
a voluntary agreement with any government the trust to late fees or civil penalties for filing
agency, such as a state attorney general, an incomplete form.

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   Charitable Distribution Fee Schedule             covered by the short report. No similar proration     registration  number. The registration number  is 
                                                    should be made if the short report is due to the      located on line 1 of the preprinted Form CT-12S 
                                    Charitable      initial or final reporting period.                    or can be obtained by contacting the Charitable 
   Amount on Line 8             Distribution Fee                                                          Activities Section. 
$             0 -  $   24,999       $   20 
  25,000        -     49,999             50 
  50,000        -     99,999             90         11.  Late Fees 
 100,000        -  249,999             150          If the report is not filed or the fee is not paid by  13.  IRS Forms, Schedules, 
 250,000        -  499,999             200          the due date (or the extended due date), an initial   and Attachments 
 500,000        -  999,999             300 
 1,000,000      or         more        400          late  fee of $20 will be due. If the report or        All  trusts must  attach  a complete copy  of  all 
                                                    payment remains outstanding more than 13              forms, supporting  schedules, and attachments 
The maximum amount subject to the charitable        months past the end of the fiscal year covered by     filed with the IRS.  This may include IRS Form 
distribution  fee is $1,000,000. The  maximum       the report, the late fee  will increase to  $50.   If 1041-A and/or IRS Form 5227. 
charitable distribution fee is $400. The minimum    the delinquency is not corrected within 16             
charitable distribution fee is $20.                 months of the end of the fiscal year covered by       Important   Note           for CPAs/Paid 
                                                    the report, the late fee increases to $100.           Preparers/Beneficiaries—  Forms submitted 
                                                                                                          to this office become a public record.  To protect 
                                                              Late Fee Schedule                           the privacy of  named individuals, you should 
9.  Net Assets at the End of                         Fiscal   Late      Late              Late 
the Reporting Period                                 Year End Report    Report            Report          redact Social Security Numbers (if used) from 
                                                     Dates    Receive   Received          Received        the  copy of the IRS Form 990/990-EZ/990-
The Charitable Activities  Section has adopted                d Before  Between           After This      PF/5227/1041-A (Schedule K) submitted to this 
the definition for “Net Assets”  used by the                  This      These             Date            office.   Although we  endeavor  to redact social 
Internal Revenue Service. If the trust completed              Date      Dates                             security numbers from any forms we receive, we 
one of the following IRS Forms for this              Late     $20                $50            $100      request your  assistance in safeguarding  this 
reporting period,  the Net Assets figure  should     Fee:                                                 information by  not including it in  your 
come from the line number listed:                    12/31/23 2/1/25    2/1/25-           4/30/25         submission. 
 • IRS Form 1041-A, Part IV, line 45b                                   4/30/25 
 • IRS Form 5227, Part IV, line 22b                  1/31/24  3/1/25    3/1/25            5/31/25 
                                                                        5/31/25                              Signature Block 
                                                     2/28/24  4/1/25    4/1/25-           6/30/25 
If the trust was not required to complete one of                        6/30/5                            To make the return complete, a trustee, receiver 
these IRS Forms, a summary of what constitutes       3/31/24  5/1/25    5/1/25-           7/31/25         or assignee must sign any return he or she files 
Net Assets is provided within these instructions.                       7/31/25                           for the trust. Power of Attorney signature is not 
A more detailed definition can be  found in  the     4/30/24  6/1/25    6/1/25-           8/31/25         accepted. 
IRS instructions for forms listed above.                                8/31/25                            
                                                     5/31/24  7/1/25    7/1/25-           9/30/25         In the paid preparer’s information  section, 
Net Assets refer to  the trust’s assets minus                           9/30/25                           include the name, daytime phone number,  and 
liabilities.                                         6/30/24  8/1/25    8/1/25-           10/31/25        address of any person who was paid by the trust 
                                                                        10/31/25                          to complete this report.   
“Assets” are items of value to the trust, such as    7/31/24  9/1/25    9/1/25-           11/30/25 
                                                                        11/30/25                           
cash, receivables less any allowance for doubtful    8/31/24  10/1/25   10/1/25-          12/31/25 
accounts,       inventory, prepaid  expenses,                           12/31/25 
investments,  land,  buildings & equipment less      9/30/24  11/1/25   11/1/25-          1/31/26 
any accumulated depreciation if the trust records                       1/31/26 
depreciation.                                        10/31/24 12/1/25   12/1/25-          2/28/26 
                                                                        2/28/26 
“Liabilities”  are the amount of debts  and          11/30/24 1/1/26    1/1/26-           3/31/26 
obligations owed by the trust, such as accounts                         3/31/26 
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 9 by .0001 and enter this figure on line  “Oregon Department  of Justice”.  The 
10. 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. Mail payment together 
more than $2,000 enter $2,000.                      with the report to: 
                                                     
Important Note—If the trust  is filing  a short             Charitable Activities Section 
report of less than one year due to a change in             Oregon Department of Justice  
accounting periods, the  amount entered on line             100 SW Market Street 
                                                            Portland, Oregon 97201-5702 
11 should be prorated by the number of months 
                                                     
covered by the report. To determine the prorated 
amount, divide the amount determined above by       Important Note—Indicate on  the check  the 
                                                    trust’s 4 or 5-digit Oregon Department of Justice 
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          • Application for Authority to Transact 
                                                   Amounts                                     Business 
                                                 •
Forms                                              1128, Application to Adopt, Change, or 
                                                   Retain a Tax Year                        Publications 
•      RF-C, Registration Form for Charitable    • 4720, Return of Certain Excise Taxes      • Oregon Business Guide 
       Organizations                               on Charities and Other Persons 
•      RF-T, Registration Form for Trusts        • 5227, Split-Interest Trust Return          
•      CT-12, Annual Report Form for             • 5768, Election/Revocation of Election       Oregon Department 
       Oregon Charities                            by an Eligible Section 501(c)(3) 
•      CT-12F, Annual Report Form for              Organization to Make Expenditures to                  of Revenue 
       Foreign Charities                           Influence Legislation                     
•      CT-12S, Annual Report Form for Split-     • 8822, Change of Address                  Revenue Building 
       Interest Trusts                           • 8868, Application for Extension of       955 Center St. NE 
•      Closing Form                                Time to File an Exempt Organization      Salem, OR 97301-2555 
                                                   Return                                   Phone:  (503)378-4988 and (800)356-4222 
Publications                                     • 8976, Notice of Intent to Operate Under  Website:  https://www.oregon.gov/DOR 
                                                   Section 501(c)(4)  
•      Oregon Wise Giving Guide 
•      A Guide to Non-Profit Board Service in                                               Issues 
       Oregon                                   Publications                                 • State taxation and filing requirements 
                                                 • Pub. 526, Charitable Contributions 
Oregon Revised Statutes                          • Pub. 538, Accounting Periods and         Forms 
                                                   Methods 
•      Chapter #65, Nonprofit Corporations                                                   • 20, Oregon Corporation Excise Tax 
                                                 • Pub. 557, Tax-Exempt Status for Your 
•      Chapter #128, Trusts; Charitable                                                        Return 
                                                   Organization 
       Activities                                                                            • 41, Oregon Fiduciary Income Tax 
                                                 •
•      Chapter #130, Uniform Trust Code            Pub. 583, Starting a Business and           Return 
                                                   Keeping Records 
                                                                                             
•      Chapter #464, Charitable Gaming           • Pub. 598, Tax on Unrelated Business 
•      Chapter #646, Trade Practices &             Income of Exempt Organizations              State of Oregon 
       Antitrust Regulations                     • Pub. 3079, Gaming Publication for         
                                                   Tax-Exempt Organizations                 Website:  https://www.oregon.gov 
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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