Print Reset Form DOJ USE ONLY Charitable Activities Section Registration #: Oregon Department of Justice 100 SW Market St VOICE (971) 673-1880 RF-C Portland, OR 97201-5702 FAX (971) 673-1882 Registration for E-Mail: charitable@doj.oregon.gov TTY (800) 735-2900 Charitable Organizations Web site: http://www.doj.state.or.us 1. Name Write the organization’s legal name. ________________________________________________________________________________________________________ 2. Contact Information Mailing Address: ___________________________________________________________________________________________ ___________________________________________________________________________________________ ___________________________________________________________________________________________ City, State, Zip: ___________________________________________________________________________________________ Phone: ( ) - E- Mail: ______________________________________________ Fax: ( ) - Web site: ______________________________________________ 3. Employer Identification Number Write the organization’s employer identification number assigned by the Internal Revenue Service. If the EIN has not been applied for, write “N/A.” - ______ 4. Date and State of Incorporation or Organization Write the date the organization incorporated and the state in which the organization was formed. ______________________________ ______________________________ Date of Incorporation or Organization State of Incorporation or Organization 5. Primary County of Operations Write the name of the primary Oregon county in which the organization conducts charitable activities. If the organization conducts charitable activities in more than one county in Oregon, list the name of the county in which the most charitable activities are conducted. If charitable activities are conducted evenly across the state, write the county in which the headquarters of the organization is located. _____________________________________ 6. Accounting Period Write the last month of the organization’s accounting period: _____________________________________ 7. Organization’s Purpose Describe the charitable purpose of the organization in one or two sentences. The information is used to describe the organization in response to public inquiries. ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ 8. Beneficiaries If the organization raises funds or intends to raise funds on behalf of another organization(s), list the name and address of the organization(s). ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ ________________________________________________________________________________________________________ Form Continued on Reverse Side |
9. Tax-Exempt Status Check one of the boxes below which describes the organization’s tax-exempt status application with the Internal Revenue Service. After review of an application for exempt status, the Internal Revenue Service will mail the applicant a “determination letter.” The letter states the organization’s tax-exempt status. Please note that an application for tax-exempt status is different than an application for an employer identification number. The organization holds IRS tax-exempt status. A copy of the IRS determination letter is attached to this registration form. The organization applied for tax-exempt status on / / but a determination letter has not been received from the IRS. A copy of the IRS determination letter will be sent to the Charitable Activities Section upon receipt. The organization has not applied for tax-exempt status. State the reason for not applying: __________________________ 10. Fundraising Yes No Is the organization a party to a contract involving person-to-person, advertising, vending machine or telephone fund- raising in Oregon? If yes, write the name of the fund-raising firm(s) who conducts the campaign(s): _________________________________________________________________________________________ 11. Charitable Gaming Yes No Does the organization conduct bingo, raffle or Monte Carlo event? 12. Individual to Contact with Questions Provide contact information for the person to be contacted regarding this registration. Name (First, Middle Initial, Last) Position Phone Mailing Address 13. Key Officials List of Officers, Directors, Trustees and Key Employees – List each person who held one of these positions at any time during the year. The Executive Director is considered to be a Key Employee. Oregon public benefit corporations must have at least 3 directors. Attach additional sheets if necessary. Name (First, Middle Initial, Last) Position Phone Mailing Address Required Documents 14. Attach the following documents to this registration form. If a document is unavailable, attach an explanation. □ IRS determination letter, if applicable □ For corporations: Filed articles of incorporation, date stamped by the Secretary of State □ For associations: articles of association or other establishing document, signed and dated. □ Signed and dated bylaws In addition to the required documentation, the organization may submit printed brochures, reports or newsletters. The material will be included in the public record for the organization and made available to public inspection. Under penalties of perjury, I declare that I have examined this form, including any attachments, and to the best of my knowledge and belief, Please it is true, correct, and complete. Sign ⇒ Here _______________________________________________ ________________________________________________ Signature of Officer or Representative Name Date _______________________________________________ ________________________________________________ Printed Name Title revised 6/2024 |
Charitable Activities Section, Oregon Department of Justice Registration Form Instructions_________________ For those organizations registering in multiple Purpose Organizations Exempt states, the Charitable Activities Section accepts Oregon law charges the Attorney General with from Registration the Unified Registration Statement for the duty and responsibility to represent the Charitable Organizations in lieu of Form RF-C. public’s interest in connection with assets held Certain charitable organizations are not required A copy of this multi-state form is available at for charitable purposes. The Attorney General to register with the Charitable Activities Section. http://www.multistatefiling.org. carries out this responsibility by requiring organizations holding such assets and/or The following list includes the types of soliciting in Oregon to register and file periodic organizations exempt from registration Required Attachments financial reports. requirements and the documentation required to Attach the following documents to the support the exemption. Organizations which fail registration form. If a document is unavailable, Once submitted, this Form and all attachments to provide this documentation will not be attach an explanation. become a part of the public record. Any exempted from registration. interested person may examine or obtain a copy For Corporations or Associations: of a Registration Form or an annual report for a Exempt Required • Filed articles of incorporation, date stamped charitable organization by contacting the Organizations Documentation by the Secretary of State; or signed and Charitable Activities Section. Foreign corporations Letter certifying the dated articles of association or other or foundations merely scope of activities establishing document. making grants or • Signed and dated bylaws. Who Must Register donations within the • IRS determination letter, if applicable. Generally, corporations, trusts or other state of Oregon organizations which hold assets, solicit Government agencies Letter verifying For Trusts: donations or conduct activities on behalf of a or subdivisions government affiliation • Will or trust document which created the charitable purpose in the state of Oregon will be from the governing trust. required to register with the Charitable Activities body of the • IRS determination letter, if applicable. Section of the Department of Justice. A governmental entity charitable purpose means any purpose to Educational Letter certifying the promote the well-being of the public at large, or institutions which hold limited scope of Corporation Division for the benefit of an indefinite number of persons no property in Oregon activities In addition to registering and filing periodic including, but not limited to, educational, literary and limit solicitations forms with the Charitable Activities Section, the or scientific purposes or for the prevention of in Oregon to alumni Secretary of State also requires all Oregon cruelty to children or animals or for the benefit Religious Articles of corporations, whether for-profit or nonprofit, to of religious, rehabilitation services, public organizations holding Incorporation or trust register and annually file with the Corporation recreation, civic improvement or services which property solely for documents and a letter Division. lessen the burden of government. religious purposes of explanation Trustees of a Trust documents An organization or trust granted tax-exempt charitable remainder Fees status by the Internal Revenue Service under trust where the trustee Submit no fee with this Registration Form. §501(c)(3), (4), or (19) of the Internal Revenue is also the sole Please note that fees will be due with future Code is presumed to be organized for a charitable beneficiary annual financial reports. charitable purpose. More specifically, the of the trust estate following organizations must register: Blank Lines • All organizations organized under the laws When to Register Do not leave any line blank. Write “not of the state of Oregon for charitable Organizations required to register must do so applicable” or “none” where appropriate. purposes must register. This includes, but is before conducting activities, holding assets, or not limited to, any corporation registered soliciting contributions for a charitable purpose. with the Oregon Secretary of State as a Corporations organized under the laws of Where to File nonprofit, public benefit corporation. Oregon should register immediately following Submit the completed Registration Form and incorporation. supporting documents to: • All organizations organized under the laws Charitable Activities Section of any state jurisdiction other than Oregon Registration is a one-time event. However, all Oregon Department of Justice and doing business, holding assets or charitable organizations are required to file 100 SW Market Street soliciting in the state of Oregon. annual financial reports with the Charitable Portland, OR 97201-5702 Activities Section. Financial report forms will be E-mail: charitable@doj.oregon.gov • All trustees which hold property or an mailed to the organization shortly following the Fax number: 971-673-1882 interest in property in trust for a charitable end of the organization’s fiscal year. purpose. Such trusts include charitable remainder trusts and lead trusts. What Form to File File Form RF-T if the organization is a trust. File Form RF-C if the organization is an Oregon Rev. 6/2024 or foreign corporation, association or similar entity. Foreign corporations are those corporations incorporated outside the state of Oregon. |
Contact the Following Agencies for Assistance • Pub. 4220/4221 Compliance Guide for Charitable Activities Internal Revenue Service 501(c)(3) Tax Exempt Organizations • Section phone: (877)829-5500 Pub. 4779 Terminating or Merging Your Oregon Department of Justice TTY: (800)829-4059 Tax Exempt Organization 100 SW Market Street web site: http://www.irs.gov Portland, Oregon 97201-5702 phone: (971)673-1880 Corporation Division fax: (971)673-1882 Issues e-mail: charitable.activities@doj.oregon.gov • Obtaining federal tax-exempt status Public Service Building web site: http://www.doj.state.or.us • Completing federal tax forms 255 Capitol Street NE, Suite 151 Salem, OR 97310-1327 phone: (503)986-2200 Issues Forms fax: (503)378-4381 • Questions about annual reports for • SS-4, Application for Employer web site: http://www.filinginoregon.com charitable organizations-Forms CT-12, Identification Number CT-12F, and CT-12S • 990, Return of Organization Exempt Issues • Registration of charitable corporations or From Income Tax trusts • 990-EZ, Short Form - Return of • Forming a new corporation • Merging nonprofit organizations Organization Exempt From Income Tax • Obtaining state and federal tax • Dissolving nonprofit organizations • Schedule A, for Form 990 and 990-EZ identification numbers • Reporting illegal activity by nonprofit • 990-N, e-Postcard return of Organization • Merging nonprofit corporations organizations Exempt From Income Tax • Dissolving nonprofit corporations • Serving as a board member of a nonprofit • 990-PF, Return of Private Foundation • Amending articles of incorporation organization • 990-T, Exempt Organization Business • Obtaining copies of filed articles of • Information about charitable Income Tax Return incorporation and amendments organizations and copies of annual reports • 1023, Application for Recognition of Exemption Under §501(c)(3) Forms • Forms 1024, Application for Recognition of • Articles of Incorporation Exemption Under §501(a) • Assumed Business Name Registration • RF-C, Registration Form for Charitable • 1041, U.S. Income Tax Return for Estates • Articles of Amendment Organizations and Trusts • Articles of Correction • RF-T, Registration Form for Trusts • 1041-A, U.S. Information Return - Trust • Restated Articles of Incorporation • CT-12, Annual Report Form for Domestic Accumulation of Charitable Amounts • Operating Charities • 1128, Application to Adopt, Change, or Articles of Merger • CT-12F, Annual Report Form for Foreign Retain a Tax Year • Articles of Dissolution Charities • 2758, Application for Extension of Time • Articles of Revocation or Dissolution • CT-12S, Annual Report Form for To File Certain Excise, Income, Domestic Trusts with Non-Charitable Information, and Other Returns Publications Beneficiaries • 4506-A, Request for Public Inspection or • Oregon Business Guide • Closing Form Copy of Exempt Organization Tax Form • • 4720, Return of Certain Excise Taxes on Publications Charities and Other Persons Oregon Department • Oregon Wise Giving Guide • 5227, Split-Interest Trust Return of Revenue • A Guide to Non-Profit Board Service in • 5768, Election/Revocation of Election by Oregon an Eligible Section 501(c)(3) Revenue Building Organization to Make Expenditures to 955 Center St. NE Influence Legislation Salem, OR 97301 Oregon Revised Statutes • 8822, Change of Address phone: (503)378-4988 and (800)356-4222 • Chapter #65, Nonprofit Corporations • 8868, Application for Extension of Time TTY: (503)945-8617 and (800)886-7204 • Chapter #128, Trusts; Charitable to File an Exempt Organization Return web site: http://www.oregon.gov/DOR Activities • Chapter #464, Charitable Gaming Publications Issues • Chapter #646, Trade Regulations & • Pub. 526, Charitable Contributions • State taxation and filing requirements Practice • Pub. 538, Accounting Periods and Methods Oregon Administrative Rules • Pub. 557, Tax-Exempt Status for Your Forms • Chapter #137-010-005 et seq. Organization • 20, Oregon Corporation Excise Tax • Pub. 578 Tax Information for Private Return Foundations and Foundation Managers • 41, Oregon Fiduciary Income Tax Return State of Oregon • Pub. 583 Starting a Business and Keeping • IT-1, Oregon Inheritance Tax Return • web site: http://www.oregon.gov Records • Pub. 598 Tax on Unrelated Business Income of Exempt Organizations • Pub. 1635 Understanding your EIN |