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Form                                                                                                                    DOJ USE ONLY 
                                         Charitable Activities Section                                                                               
                                                                                                                        Registration #:
                                         Oregon Department of Justice 
                                    
                                   100 SW Market Street                                    VOICE  (971) 673-1880 
   RF-T                            Portland, OR 97201-5702                                  FAX  (971) 673-1882 
 Registration for Trusts           E-Mail: charitable@doj.oregon.gov                    TTY   (800) 735-2900 
                                   Web site: http://www.doj.state.or.us 
      
1.   Name 
     Write the trust’s legal name. 
                 
                  ________________________________________________________________________________________________________  
      
2.   Contact Information 
      
                Mailing Address: ___________________________________________________________________________________________  
                 
                                    ___________________________________________________________________________________________  
                 
                                    ___________________________________________________________________________________________  
                 
                City, State, Zip:   ___________________________________________________________________________________________  
                 
                Phone:               (            )           -                         E- Mail:        ______________________________________________  
                 
                Fax:                   (             )          -                       Web site:     ______________________________________________  
      
3.   Employer Identification Number 
     Write the trust’s employer identification number assigned by the Internal Revenue Service. If the EIN has not been applied for, write “N/A.” 
      
                         -                                    ______                  
      
4.   Primary County of Operations 
     Write the name of the primary Oregon county in which the trust conducts charitable activities. If the trust 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 trust is located.  If the trust does not conduct 
     charitable activities, write “N/A.” 
                                                                                _____________________________________   
      
5.   Accounting Period 
     Write the last month of the trust’s accounting period:   _____________________________________ 
      
6.    Date Trust was/will be funded:                _____________________________________ 
        
7.   Type of Entity 
      
                        Operating trust 
                
                        Charitable lead trust 
                
                        Charitable remainder annuity trust described in §664(d)(1) 
                
                        Charitable remainder unitrust described in §664(d)(2) 
                
                        Pooled income fund described in §642(c)(5) 
                
                        Other (explain)                                                                                                               
       
8.   Tax-Exempt Status, if applicable 
     Check one of the boxes below which describes the trust’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 trust’s 
     tax-exempt status. 
                
                        The trust holds IRS tax-exempt status.  A copy of the IRS determination letter is attached to this registration form. 
                
                        The trust 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 trust is not required to apply for tax-exempt status. 
       
                                              Form Continued on Reverse Side

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9. Individual to Contact with Questions
Provide contact information for the person to be contacted regarding this registration.

Name Position Phone Mailing Address

10. Key Officials
List of Trustees – List each person who held one of these positions at any time during the year. Attach additional sheets if necessary.

Name Position Phone Mailing Address

11. Required Documents
Attach the following documents to this registration form. If a document is unavailable, attach an explanation.
□ Will or trust document which created the trust
□ IRS determination letter, if applicable

In addition to the required documentation, the trust may submit printed brochures, reports or newsletters. The material will be included in the
public record for the trust 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 2/2023

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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.

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       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

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