Print Reset Charitable Activities Section Form You can now file reports and CT-12F Oregon Department of Justice pay by credit card using our For Foreign Charities online form at For Accounting Periods Beginning in: 100 SW Market Street VOICE (971) 673-1880 Portland, OR 97201-5702 TTY (800) 735-2900 https://justice.oregon.gov/ Email: charitable@doj.state.or.us FAX (971) 673-1882 paymentportal/Account/Login Website: https://www.doj.state.or.us 2021 Line-by-line instructions for completing the annual 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. Did a certified public accountant audit your financial records? - If yes, attach a copy of the auditor’s report, financial statements, accompanying notes, schedules, or other documents supplementing the report or financial statements. Yes No 3. Is the organization a party to a contract with a fundraising firm that relates to solicitations in Oregon? If yes, check the type of solicitations; in-person; direct mail; advertising; vending machine; telephone; or other solicitations. Yes No If yes, also write the name of the fundraising firm(s) here: __________________________________________ (If you checked “other solicitations”, attach an explanation.) 4. Has the organization 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. 5. During this reporting period, did the organization amend its articles of incorporation, bylaws, or trust documents, OR did the organization receive a determination or revocation letter from the Internal Revenue Service relating to its tax-exempt status? Yes No If yes, attach a copy of the amended document or letter. 6. Is the organization ceasing operations in Oregon and is this the final report? (If yes, see instructions on how to close your Yes No registration.) 7. Provide contact information for the person responsible for retaining the organization’s records. Name Position Phone Mailing Address & Email Address 8. 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 weekly Compensation hours devoted to (enter $0 if position position unpaid) Name: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Address: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Phone: (_ _ _) _ _ _ _ _ _ _ _ _ Email:_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Name: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Address: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Phone: (_ _ _) _ _ _ _ _ _ _ _ _ Email: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Name: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Address: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Phone: (_ _ _) _ _ _ _ _ _ _ _ _ Email: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Form Continued on Reverse Side |
Section II. Fee Calculation 9. Total Oregon Revenue ............................................................................................................. 9. (If Oregon revenue is unknown or cannot be reasonably estimated, write the total revenue from Part I, Line 12 (current year) on Form 990; Line 9 on Form 990-EZ; or Part I, Line 12a on Form 990-PF.) (If estimated, or if organization claims no Oregon revenue, attach explanation.) Revenue Fee ........................................................................................................................................................................... 10. (See chart below. Minimum fee is $20, even if total revenue is a $0 or negative amount.) The revenue fee is determined by the amount on line 9. 10. Amount on Line 9 Revenue 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 11. Oregon Net Assets or Fund Balances at the End of the Reporting Period ........................................................................... 11. (If the Oregon amount is unknown, write the total net assets or fund balances from Part I, Line 22 (end of year) on Form 990; Line 21 on Form 990-EZ; or Part III, Line 6 on Form 990-PF.) 12. Oregon Net Fixed Assets Used to Conduct Charitable Activities . 12. (If the Oregon amount is unknown, write $0.) 13. Amount Subject to Net Assets or Fund Balances Fee............................................................... 13. (Line 11 minus line 12. If Line 11 minus Line 12 is less than $50,000, write $0.) 14. Net Assets or Fund Balances Fee ........................................................................................................................................... 14. (Line 13 multiplied by .0001. If the fee is less than $5, enter $0. Not to exceed $2,000. Round cents to the nearest whole dollar.) Are you filing this report late? Yes No .................................................................................................................. 15. (If yes, the late fee is a minimum of $20. You may owe more depending on how late the report is. See Instruction 15 for additional information or contact the 15. Charitable Activities Section at (971) 673-1880 to obtain late fee amount.) 16. Total Amount Due ................................................................................................................................................................... 16. (Add Lines 10, 14, and 15. Make check payable to the Oregon Department of Justice.) 17. Attach a copy of the organization’s federal 990 or other return and all supporting schedules and attachments that were filed with the IRS, except that Form 990 & 990EZ filers do not need to attach a copy of their Schedule B. Also, if the organization did not file with the IRS or filed a 990-N, but had Total Revenue of $50,000 or more, or Net Assets or Fund Balances of $100,000 or more, see the instructions. Such organizations may be required to complete certain IRS forms for Oregon purposes only. If the attached return was not filed with the IRS, then mark any such return as “For Oregon Purposes Only." If your organization files IRS Form 990-N (e-Postcard) please attach a copy if available. Under penalties of perjury, I declare that I am an officer/director of the organization. I have examined this return, including all Please accompanying forms, schedules, and attachments, 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. |
Charitable Activities Section, Oregon Department of Justice 2021 Form CT-12F Instructions You can now complete and file reports online at https://justice.oregon.gov/paymentportal/Account/Login than 4 months and 15 days after the end of the the organization receives notice of denial of the organization’s fiscal year. If the due date falls on requested extension. General a weekend or legal holiday, the due date is the next business day. Important Note—An extension request filed Instructions with the IRS or the Oregon Department of The Charitable Activities Section does not use Revenue does NOT act as an extension with the postmark date to determine whether an the Charitable Activities Section unless a copy Purpose organization has filed timely. Instead, filings are is submitted to the Charitable Activities Oregon law charges the Attorney General with considered timely if they are physically received Section by the due date. the duty and responsibility to represent the within 5 business days after the due date. All public’s interest in charitable organizations and filings received more than 5 business days after in assets held or received for charitable purposes. the due date will be assessed a late charge. See Record Keeping The Attorney General carries out this Instruction 15 Late Fees. Please retain a copy of this report and all responsibility by requiring charitable supporting documentation for at least five years organizations to register and file periodic after the due date. financial reports. Extensions for Filing An organization may apply for an extension of Once submitted, this Form and all attachments time to file. Extension requests must be received Rounding and Blank Lines become a part of the public record. Any on or before the due date of the report to avoid a Round all amounts on the report to the nearest interested person may examine or obtain a copy late fee. The maximum available extension whole dollar. Drop amounts under 50 cents and of an annual report of a charitable organization period is 180 days. An extension to file is also increase amounts from 50 to 99 cents to the next by contacting the Charitable Activities Section. an extension to pay any associated fees. whole dollar. If the amount is zero write “$0.” Reports can also be viewed on our website at Therefore, estimated payments should not be https://justice.oregon.gov/Charities. included with extension requests. Do not leave any line blank. Your report may be treated as incomplete if you leave blank lines. Please do not submit an incomplete CT-12/CT- Who Must File 12F/CT-12S if you intend to later supplement or All organizations registered with the Charitable amend your report with a copy of your IRS Important Reminders Activities Section of the Oregon Department of return. Instead, file an extension request so that Don’t lose your tax-exempt status. Most tax- Justice must annually file Form CT-12, CT-12F, you can submit a complete report by the exempt organizations other than churches must or CT-12S unless the office has specifically extended due date with a copy of the appropriate file a yearly return with the IRS. Very small exempted the organization from the reporting IRS form attached. organizations are required to file IRS Form 990- requirements. N, also known as the e-Postcard. The IRS is Extensions may be requested through the required by law to revoke the tax-exempt status Department of Justice website at of any organization that has failed to file a What Form to File https://justice.oregon.gov/Charities/Extensions. required return for three consecutive years. File Form CT-12 if the organization is either Follow the instructions carefully to ensure that incorporated, organized, or headquartered in we receive your request. Please contact our Please refer to https://www.irs.gov/charities-and- Oregon. office if you have any questions or difficulties nonprofits for more information about these with your online request. requirements. File Form CT-12F if the organization is organized and headquartered outside of Oregon. You should print and retain a copy of the online Important information regarding Social The Charitable Activities Section does not Confirmation of Extension Request. You should Security numbers (SSNs) –Forms submitted accept multi-state annual report forms in lieu of also expect to receive a confirmation of receipt to this office become a public record. In a completed Form CT-12F. of your online request. order to protect the privacy of named individuals, you should redact any SSNs (if File Form CT-12S if the organization is a split- You may also submit a written request or a copy used) from copies of any IRS forms interest trust that holds assets for the benefit of of the organization’s federal extension request submitted. Although we endeavor to redact both charitable and non-charitable beneficiaries. (IRS Form 8868) so long as the Charitable SSNs from any forms we receive, we request Activities Section receives the request or copy your assistance in safeguarding this If the organization does not fit within any of the before the due date of the report. The information by not including it in your above categories, file Form CT-12. organization’s 4 or 5-digit registration number submission. should be noted on the top of all extension The form year should match the starting year requests. If you would like acknowledgement of the fiscal period covered by the report. that your extension request has been received, you should enclose an additional copy of the request and a self-addressed, stamped envelope. Due Date The form, all required attachments and In the event your request is denied, to avoid a schedules, and payment of fees are due in the late fee, the annual report must be submitted by Charitable Activities Section’s office no later the later of the due date or within 10 days after |
Online Filing Option Accounting Year Changes any current officer, director, trustee, or key employee is subject to any injunction, order, or The Department has an online filing option if If applicable, write the organization’s new or pending action relating to the solicitation of you would like to complete and file your report short reporting period. Preprinted forms are contributions, or administration of charitable electronically and pay via credit card. For based upon the accounting period we have on assets. Attach a written explanation of each additional information, visit record for the organization. If the organization such action or agreement, including the https://www.doj.state.or.us/charitable- has changed its fiscal year or is filing a final agency involved and the allegations. Also, activities/annual-reporting-for-charities/file- report for a period less than 12 months, the attach a copy of any agreements or actions your-annual-report/ shortened period covered by the report must be that occurred in the current reporting period. noted here. If the organization is filing a final report, also see the instructions for line 6 for How to Contact the closing requirements. 5. Amendments to Articles of Charitable Activities Short Year Report—If the organization is Incorporation, Bylaws, or Tax- Section filing a shortened report due to a change in fiscal Exempt Status To obtain blank forms, mailed instructions, year, see the instructions for line 13 for Check yes if during the reporting period the technical assistance or information about a calculation of prorated Net Assets or Fund organization amended its articles or bylaws, or if charitable organization, contact the Charitable Balances fee. the IRS issued a new tax-exempt status ruling for Activities Section or visit our website at: the organization, including revocation. Amended Reports Charitable Activities Section If amending previously submitted information Important Note—Attach copies of Oregon Department of Justice for the same accounting period, check the amendments to articles of incorporation bearing 100 SW Market Street amended report box. Either complete a blank the Secretary of State’s file stamp, signed and Portland, OR 97201-5702 form that includes the amended information or dated copies of amended bylaws, and/or IRS Phone: (971)673-1880 provide a copy of the previously submitted form determination letters. TTY: (800)735-2900 that clearly shows what information is being Fax: (971)673-1882 amended. Submit any additional fee due with the Email: charitable@doj.state.or.us amended report. 6. Final Report Website: https://www.doj.state.or.us Check yes if this is the final report for the organization. Where to File 2. Independent Audit Send completed forms and corresponding fees to Check yes if the organization had an If the foreign organization is dissolving, the above address. Do not send cash. independent audit of its financial records discontinuing solicitations of Oregon residents, performed by a certified public accountant. no longer receiving other payments from persons Attach a copy of the auditor’s report, the in Oregon, or no longer holding assets or financial statements, the accompanying notes, conducting charitable activities in Oregon and Line Instructions schedules, or other documents supplementing would like to close its registration file, the the report or financial statements. Do not organization must provide written notice to this submit copies that are professionally bound. If office in addition to a final report. The notice Section I. the audit has not been completed prior to the may be provided through a letter, but the letter report due date, please note that and the must confirm that the organization does not General Information estimated completion date on the CT-12F. intend to conduct further solicitations or activities in Oregon, or receive other payments from persons in Oregon and holds no assets in 1. Missing or Incorrect 3. Fundraising Contracts the state. Information Check yes if the organization entered into a Organizations are required to file reports The Charitable Activities Section sends a form contract with a fundraising firm that relates to covering all fiscal periods in which the preprinted with name, address contact solicitations in Oregon, including in-person, organization was registered. Accordingly, a information and registration number to all direct mail, advertising, vending machine, final report must cover the fiscal period in which registered organizations. If the organization is telephone, or other solicitations made in Oregon. the written notice requesting closure of the returning one of these preprinted forms, provide Check the type(s) of campaign to which the registration was received. any missing or corrected information. If the contract(s) relates and write the name(s) of the organization is completing a blank form, provide fundraising firm(s) in the space provided. If you Important Note—Foreign organizations which the requested information in this section. checked “other solicitations” as the type of intermittently conduct solicitations or charitable campaign, attach an explanation. activities in Oregon may wish to remain registered during periods of inactivity. Name Changes If applicable, write the organization’s new legal 4. Disclosure of Legal Action name. Attach a copy of the filed amended Check yes if the organization or any of its 7. Who Keeps the Books? articles of incorporation that changed the officers, directors, trustees or key employees Indicate the person to be contacted if the organization’s name. ever signed a voluntary agreement with any organization’s books need to be accessed for government agency, such as a state attorney information or review. Either a business or Address, Email and Phone general, secretary of state, or local district personal phone number, email, and mailing attorney, or been a party to legal action in any address are acceptable. If the person does not Number Changes court or administrative agency regarding have an email address, please note that on the If applicable, write the new address where mail charitable solicitation, administration, form. for the organization should be directed in the management, or fiduciary practices. This future. If applicable, write the new daytime includes assurances of voluntary compliance or phone number, fax number and email address for discontinuance involving the organization or any the organization. other proceeding in which the organization or |
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. |
“Assets” are items of value to the organization, 6/30/22 8/1/23 8/1/23- 10/31/23 such as cash, receivables less any allowance for 13. Amount Subject to Net 10/31/23 7/31/22 9/1/23 9/1/23- 11/30/23 doubtful accounts, inventory, prepaid expenses, Assets or Fund Balances Fee 11/30/23 investments, land, buildings & equipment less any accumulated depreciation if the organization Subtract line 12 from line 11. If the result is less 8/31/22 10/1/23 10/1/23- 12/31/23 records depreciation. than $50,000 enter $0 on line 13. If the result is 12/31/23 more than $20,000,000 enter $20,000,000. 9/30/22 11/1/23 11/1/23- 1/31/24 “Liabilities” are the amount of debts and 1/31/24 obligations owed by the organization, such as 10/31/22 12/1/23 12/1/23- 2/28/24 accounts payable, accrued expenses, deferred Example #1 line 11 $ 100,000 2/28/24 line 12 (25,000) 11/30/22 1/1/24 1/1/24- 3/31/24 revenue, loans, and mortgages. 75,000 3/31/24 line 13 $ 75,000 The above late fees apply automatically and 12. Oregon Net Fixed Assets Example #2 line 11 $ 100,000 cannot be waived. The Department has the line 12 (80,000) authority to obtain additional civil penalties Used to Conduct Charitable 20,000 against the organization and its officers and Activities line 13 $ 0 directors or take other administrative action in Enter the amount of the organization’s Net Fixed connection with the failure to file timely and Assets that were held in Oregon for use in the Important Note—If the organization is filing complete reports. a short report of less than one year due to a operation of charitable activities at the end of the change in accounting periods, the amount reporting period. If the organization does not entered on line 13 should be prorated by the have a method for identifying Oregon net fixed 16. Total Amount Due number of months covered by the report. To assets used to conduct charitable activities, enter Add lines 10, 14 and 15. This is the total amount determine the prorated amount, divide the $0. due. Make check or money order payable to the amount determined above by 12 and multiply by “Oregon Department of Justice”. Do not send the number of months covered by the short Important Note—You should not include cash. Mail payment together with the report to: report. No similar proration should be made if any cash, bank accounts, stock holdings, the short report is due to the initial or final investment accounts, or other liquid assets in Charitable Activities Section reporting period. Line 12. Line 12 should only include fixed Oregon Department of Justice assets that are used for charitable purposes, such 100 SW Market Street as land, buildings, or equipment that are used Portland, Oregon 97201-5702 directly for charitable purposes. 14. Net Assets or Fund Balances Fee Important Note—Indicate on the check the The following instructions provide guidance on Multiply the amount subject to a Net Assets or organization’s 4 or 5-digit Oregon Department how to calculate Net Fixed Assets and where the Fund Balances fee from line 13 by .0001 and of Justice registration number. The registration amount may be located on the organization’s tax enter this figure on line 14. Round to the nearest number is located on line 1 of the preprinted return. whole dollar. If the result is less than $5 enter Form CT-12F or can be obtained by contacting $0. If the result is more than $2,000 enter the Charitable Activities Section or looking up The Charitable Activities Section defines “Net $2,000. the charity on our website at Fixed Assets” as the organization’s book value https://justice.oregon.gov/Charities. (cost or other basis less accumulated depreciation) of all owned land, buildings, or Late Fees equipment that are used directly for charitable 15. IRS Forms, Schedules, purposes. For example, if the charity owns and If the report is not filed or the fee is not paid by 17. operates a museum, the building that houses the the due date (or the extended due date), an initial and Attachments museum is a net fixed asset. However, late fee of $20 will be due. If the report or All organizations must attach a complete copy undeveloped land, a building owned and used for payment remains outstanding more than 13 of all forms, supporting schedules, and rental income, or any other fixed asset used for months past the end of the fiscal year covered by attachments filed with the IRS, except investment purposes should not be included in the report, the late fee will increase to $50. If publicly supported charities are not required Line 12. Accordingly, the net fixed assets used the delinquency is not corrected within 16 to attach the Schedule B, Listing of for charitable purposes on Line 12 may be less months of the end of the fiscal year covered by Contributors. than the organization’s total net fixed assets. the report, the late fee increases to $100. Even if your organization is not required to file a If the organization completed one of the Late Fee Schedule Form 990, 990-EZ, or 990-PF with the IRS, if following IRS Forms for this reporting period Fiscal Late Late Late the organization’s revenues or net assets exceed Year Report Report Report certain thresholds, it may be required to and all its Net Fixed Assets are held for use in End Received Received Received complete one of these forms for Oregon conducting charitable activities, the figure Dates Before Between After This purposes to meet the Charitable Activities should come from the line number listed: This These Date • IRS Form 990, Part X, line 10c Date Dates Section’s filing requirements. • IRS Form 990-EZ, Part II, line 23B Late and/or 24B to the extent 24B includes Fee: $20 $50 $100 In general, if your organization’s total revenues equipment or similar assets used for 12/31/21 2/1/23 2/1/23- 4/30/23 are at least $50,000, or its assets are more than charitable programs. 4/30/23 $100,000, you may be asked to complete a 1/31/22 3/1/23 3/1/23 5/31/23 990EZ or 990 for Oregon purposes only. If the • IRS Form 990-PF, Part II, line 14b 5/31/23 organization has not filed the form with the IRS, 2/28/22 4/1/23 4/1/23- 6/30/23 it should note on the form that it is for Oregon If the organization was not required to complete 6/30/23 purposes only. one of these IRS Forms, or filed an IRS Form 3/31/22 5/1/23 5/1/23- 7/31/23 990-N, this figure will need to be calculated 7/31/23 from the organization’s accounting records, but 4/30/22 6/1/23 6/1/23- 8/31/23 Additional instructions are provided below for the 990/990EZ can be used as worksheets to 8/31/23 990-N filers and for organizations that do not file determine the amount to report. 5/31/22 7/1/23 7/1/23- 9/30/23 any type of 990 with the IRS. 9/30/23 |
For 990-N Filers—If your organization does address of any person who was paid by the not complete an IRS Form 990 or 990-EZ organization to complete this report. because it files an IRS form 990-N, the Charitable Activities Section will consider suspending the requirement to file a Form 990 or 990-EZ for Oregon purposes upon request. If the organization filed an IRS Form 990-N because its gross receipts are normally $50,000 or less and the organization’s assets are less than $100,000 the organization may submit a copy of its Form 990-N. If the organization files an IRS Form 990-N because its gross receipts are normally $50,000 or less, but its assets are more than $100,000, please contact this office in writing if you would like the Charitable Activities Section to consider suspending the requirement to file an IRS Form 990 or 990-EZ for Oregon purposes. The amount of assets in excess of $100,000 is material to consideration of suspension requests. Please include a balance sheet or similar statement listing your assets to expedite review of your request. For organizations that do not file a 990/990-EZ/990-N with the IRS. Please attach to your CT-12F a copy of your Form 1120 or other return your organization has filed with the IRS for the reporting period. We will contact you if this office determines that a 990-EZ or 990 is required for Oregon purposes. Important Note—Organizations that file Form 990 or 990-EZ with the IRS are not required to attach the Schedule B listing of contributors to filings with the Charitable Activities Section. However, if voluntarily submitted, the schedule of contributors may be made available for public inspection. This exclusion does not apply to Form 990-PF filers who must submit their schedule of contributors. Important Note for CPAs/Paid Preparers/Beneficiaries – Forms submitted to this office become a public record. In order to protect the privacy of named individuals, you should redact Social Security Numbers (if used) from the copy of the IRS Form 990/990-EZ/990- PF/5227/1041-A (Schedule K) submitted to this office. Although we endeavor to redact social security numbers from any forms we receive, we request your assistance in safeguarding this information by not including it in your submission. Signature Block To make the return complete, an authorized officer must sign in the space provided. For a corporation this officer may be the president, vice president, treasurer, chief executive officer, executive director, chief financial officer, or other corporate officer, such as tax officer. Signature stamps and labels are not acceptable. Power of Attorney signature is not accepted. In the paid preparer’s information section, include the name, daytime phone number, and |
Contact the Following Agencies for Assistance Charitable Activities Internal Revenue Service Oregon 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 Fax: (503)378-4381 Email: charitable@doj.state.or.us number or federal tax-exempt status Website: https://sos.oregon.gov/business/ Website: https://www.doj.state.or.us • Completing federal tax forms Pages/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 • 990-W, Estimated Tax on Unrelated Forms organizations Business Taxable Income for Tax- • Articles of Incorporation • Serving as a board member of a nonprofit Exempt Organizations • Assumed Business Name Registration organization • 1023/1023-EZ, Application for • Articles of Amendment • Information about charitable Recognition of Exemption Under organizations and copies of annual §501(c)(3) • Restated Articles reports • 1024, Application for Recognition of • Articles of Dissolution • Questions about raffles and other Exemption Under §501(a) • Revocation of Dissolution charitable gaming • 1041, U.S. Income Tax Return for Estates and Trusts Publications • Forms 1041-A, U.S. Information Return - Trust • Oregon Business Guide Accumulation of Charitable Amounts • RF-C, Registration Form for Charitable • 1128, Application to Adopt, Change, or Organizations Retain a Tax Year Oregon Department • RF-T, Registration Form for Trusts • 4720, Return of Certain Excise Taxes on • CT-12, Annual Report Form for Oregon Charities and Other Persons of Revenue Charities • 5227, Split-Interest Trust Return Revenue Building • CT-12F, Annual Report Form for • 5768, Election/Revocation of Election by 955 Center St. NE Foreign Charities an Eligible Section 501(c)(3) Salem, OR 97301 • CT-12S, Annual Report Form for Split- Organization to Make Expenditures to Phone: (503)378-4988 and (800)356-4222 Interest Trusts Influence Legislation TTY: (800) 886-7204 • Closing Form • 8822, Change of Address Website: https://www.oregon.gov/DOR • 8868, Application for Extension of Time Publications to File an Exempt Organization Return • Oregon Wise Giving Guide 8976, Notice of Intent to Operate Under Issues • Section 501(c)(4) • State taxation and filing requirements • A Guide to Non-Profit Board Service in Oregon Publications Forms Oregon Revised Statutes • Pub. 526, Charitable Contributions • 20, Oregon Corporation Excise Tax • Chapter #65, Nonprofit Corporations Pub. 538, Accounting Periods and Return • Methods • 41, Oregon Fiduciary Income Tax Return • Chapter #128, Trusts; Charitable • Pub. 557, Tax-Exempt Status for Your Activities Organization State of Oregon • Chapter #130, Uniform Trust Code • Pub. 583, Starting a Business and • Chapter #464, Charitable Gaming Keeping Records Website: https://www.oregon.gov • Chapter #646, Trade Practices & • Pub. 598, Tax on Unrelated Business Antitrust Regulation Income of Exempt Organizations • Pub. 3079, Gaming Publication for Tax- Oregon Administrative Rules Exempt Organizations • Chapter #137-010-0005 et seq. • Pub. 4220, Applying for 501(c)(3) Tax- Exempt Status • Pub. 4221, Compliance Guide for 501(c)(3) Organizations |