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