Oregon
This guide organizes 94 Oregon nonprofit compliance facts supported by 106 official sources. 2 entries are currently marked Verification in Progress.
94 facts · 92 source verified · 2 in progress · 106 official sources
On this page
- Start Here
- Compact Compliance Reference
- Entity Type, Formation, and Governance
- Corporate Maintenance, Foreign Authority, and Dissolution
- Oregon DOJ Charity Registration and Annual Compliance
- Professional Fundraising
- State and Local Tax Systems
- Property-Tax Exemption
- Employer Registration, Payroll, and Benefits
- Charitable Gaming
- Alcohol Special Events and General Licensing
- Lobbying and Campaign Finance
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Oregon’s highest-priority nonprofit compliance decision points. Some apply at formation or recur regularly; others apply only when the organization hires employees, owns or uses property, operates across state lines, conducts regulated activities, or winds down. Check each entry’s applicability before acting.
- Keep Oregon corporate classification separate from federal and charity status Applies to: Every organization considering an Oregon nonprofit corporation.
- File Oregon nonprofit Articles of Incorporation Applies to: A new domestic Oregon nonprofit corporation.
- Maintain an Oregon registered agent and physical registered office Applies to: Domestic Oregon nonprofit corporations and authorized foreign nonprofit corporations.
- File the annual corporate renewal on the anniversary date Applies to: Domestic and authorized foreign Oregon nonprofit corporations.
- Authorize winding up and file Articles of Dissolution Applies to: A domestic Oregon nonprofit corporation voluntarily ending corporate existence.
- Register a charitable corporation or association using Form RF-C Applies to: A domestic or foreign charitable corporation or association subject to ORS 128.610–128.769.
- File Form CT-12 for a domestic Oregon charity Applies to: A registered charity incorporated, organized or headquartered in Oregon, unless DOJ specifically exempts it.
- Use the DOJ due-date and extension formula exactly Applies to: All registered CT-12, CT-12F and CT-12S filers.
- Use federal exemption as the ordinary Oregon corporation-tax exemption basis Applies to: An organization recognized by the IRS under a qualifying federal exemption provision.
- Register before issuing Oregon paychecks and obtain a Business Identification Number Applies to: An Oregon nonprofit that will pay employees or otherwise become an Oregon payroll-tax employer.
- Register for Oregon unemployment insurance at the $1,000-quarter or 18-week threshold Applies to: A nonprofit employer with subject employment.
- Buy workers’ compensation coverage when employing one or more subject workers Applies to: A private Oregon nonprofit with one or more subject workers.
- Withhold and report Paid Leave contributions; pay the employer share at 25 or more employees Applies to: An Oregon nonprofit employer with employees subject to Paid Leave Oregon.
Compact Compliance Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline formula, threshold operator, and exception is stated in full.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Domestic formationFile Oregon nonprofit Articles of Incorporation | $50 | Before operating as an Oregon corporation | Articles of Incorporation — Nonprofit |
| Corporate annual renewalFile the annual corporate renewal on the anniversary date | $50 | Each anniversary date | Oregon Business Registry |
| Corporate reinstatementApply for reinstatement within five years after administrative dissolution | Current reinstatement fee plus delinquent renewals; ordinary nonprofit reinstatement amount stated in fact | Within five years after administrative dissolution | Oregon Business Registry |
| DOJ initial charity registrationRegister a charitable corporation or association using Form RF-C | No initial registration fee. | Before conducting charitable activities, holding charitable assets, or soliciting in Oregon; an Oregon charitable corporation should register immediately after incorporation. | RF-C or RF-T |
| DOJ annual reportUse the DOJ due-date and extension formula exactly | Revenue fee plus any form-specific net-assets/late fee | Four months plus 15 days after fiscal year end; six-month extension when timely requested | CT-12 / CT-12F / CT-12S |
| Corporate Activity TaxUse the exact CAT registration, filing and payment thresholds | Tax calculation applies above the statutory taxable commercial-activity boundary | $750,000 Oregon commercial activity: register; more than $1 million: file/pay | Revenue Online / OR-CAT |
| Property-tax exemptionMeet the April 1 deadline or use only the exact statutory late-filing relief | No statewide ordinary application fee; late fees are statutory | April 1, with exact late-filing relief | OR-AP-RPPTE family |
| Gaming without a licenseUse both exact bingo no-license limits · Preserve the strict less-than-$10,000 annual raffle exemption · Use both exact Monte Carlo no-license limits | No license fee only within exact exemption limits | Bingo: both session and annual limits; raffle: strictly less than $10,000 annual handle; Monte Carlo: both event and annual limits | DOJ gaming records |
| Employer registrationRegister before issuing Oregon paychecks and obtain a Business Identification Number | No fee stated | Before the first paycheck | Revenue Online / OR-CER |
| Paid Leave OregonWithhold and report Paid Leave contributions; pay the employer share at 25 or more employees | 2026 total 1%; employer share applies at average employee count of 25 or more | With payroll and quarterly reports | Frances Online / OQ / 132 |
| Foreign nonprofit withdrawalWithdraw a foreign nonprofit after it stops transacting business in Oregon | $50 | After Oregon business ceases | Application for Amendment/Withdrawal — Foreign Nonprofit |
Entity Type, Formation, and Governance
Choosing the Oregon corporate classification and completing formation and governance basics. Public-benefit, mutual-benefit, and religious corporations are three separate Oregon forms, and none of them is federal §501(c)(3) recognition or Oregon DOJ charity registration.
Oregon nonprofit corporations are classified as public-benefit, mutual-benefit or religious corporations. The classification is a state corporate-law choice and does not itself grant federal §501(c)(3) recognition, Oregon DOJ registration status, tax exemption, property-tax exemption or gaming authority.
- Deadline
- At entity selection and before filing articles.
- Fee
- No separate classification fee; included in the $50 articles filing.
- Filing agency
- Oregon Secretary of State (Oregon SOS)
- Responsible party
- Oregon Secretary of State; Oregon Department of Justice; Internal Revenue Service
- Frequency
- One time, with later amendment only where legally permitted.
- How to comply
- Select the classification in the Articles of Incorporation and maintain governing documents consistent with it.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation; online through Oregon Business Registry; https://secure.sos.state.or.us/cbrmanager/
Applies to: Every organization considering an Oregon nonprofit corporation.
- Federal recognition may cause a corporation to fit the statutory public-benefit definition even if founders used imprecise language; classification questions should be corrected before major transactions.
- Selecting or operating under an inconsistent classification can produce filing rejection, governance defects, asset-distribution restrictions and Attorney General issues.
- California nonprofit corporation type required
- Washington nonprofit corporation type required
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
File nonprofit Articles of Incorporation with the Oregon Secretary of State. The articles establish corporate existence and disclose the name, classification, registered agent and office, incorporators, mailing address, membership status and dissolution distribution framework.
- Deadline
- Before operating as an Oregon nonprofit corporation.
- Fee
- $50.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- One time at formation.
- How to comply
- File online through Oregon Business Registry or submit the current paper form using the instructions on the domestic nonprofit forms page.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation; purpose: create a domestic public-benefit, mutual-benefit or religious corporation; https://sos.oregon.gov/business/register/pages/domestic-nonprofit-corporation-forms.aspx
Applies to: A new domestic Oregon nonprofit corporation.
- Secretary of State acceptance does not create federal or state tax exemption or complete DOJ charity registration.
- No Oregon nonprofit corporation exists until the filing is accepted; defective articles may be rejected.
- California articles of incorporation required
- Washington articles of incorporation required
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 5 more
View official sources (6)
A public-benefit corporation is organized for public or charitable purposes, is subject to charitable-asset restrictions and ordinarily must direct remaining assets on dissolution to qualifying public, charitable, religious or governmental recipients. Public-benefit status also brings Attorney General standing and transaction-notice consequences.
- Deadline
- At formation and continuously while operating under the classification.
- Fee
- No separate fee beyond the applicable corporate filing.
- Filing agency
- Oregon Secretary of State (Oregon SOS)
- Responsible party
- Oregon Secretary of State; Oregon Attorney General
- Frequency
- Continuous.
- How to comply
- Choose public benefit in the articles; preserve charitable-purpose, governance and dissolution provisions in articles, bylaws and transaction records.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation; https://sos.oregon.gov/business/register/pages/domestic-nonprofit-corporation-forms.aspx
Applies to: An Oregon corporation formed for public or charitable purposes or recognized under IRC §501(c)(3), other than a religious corporation.
- A religious corporation is separately classified even if federally recognized under §501(c)(3). A mutual-benefit corporation can still hold particular assets in charitable trust.
- Improper distributions or fundamental transactions can be enjoined or challenged, and directors may face fiduciary remedies.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
A mutual-benefit corporation is neither a public-benefit nor religious corporation. Its membership, distributions and dissolution may be structured for member interests, but charitable-trust assets remain restricted and cannot be diverted merely because the corporation is mutual-benefit.
- Deadline
- At formation and before accepting restricted charitable property or approving distributions.
- Fee
- No separate classification fee.
- Filing agency
- Oregon Secretary of State (Oregon SOS)
- Responsible party
- Oregon Secretary of State; Oregon Attorney General when charitable assets are held
- Frequency
- Continuous and event-triggered.
- How to comply
- Choose mutual benefit in the articles and adopt member/distribution provisions consistent with Chapter 65.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation; https://sos.oregon.gov/business/register/pages/domestic-nonprofit-corporation-forms.aspx
Applies to: An organization organized primarily to serve the mutual interests of a defined group and not fitting the public-benefit or religious definitions.
- A mutual-benefit corporation is not automatically eligible for §501(c)(3). Particular gifts may remain subject to charitable trust restrictions.
- Misclassification can invalidate distribution assumptions and expose restricted assets to Attorney General or court enforcement.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
A religious corporation is separately classified from a public-benefit corporation. Oregon law provides religion-specific governance deference in some disputes, while charitable-asset, merger, sale and dissolution rules still apply and federal recognition remains separate.
- Deadline
- At formation and before major governance or asset transactions.
- Fee
- No separate classification fee.
- Filing agency
- Oregon Secretary of State (Oregon SOS)
- Responsible party
- Oregon Secretary of State; Oregon Attorney General; Oregon courts
- Frequency
- Continuous and event-triggered.
- How to comply
- Choose religious in the articles and maintain governing documents that identify the religious structure and asset disposition.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation; https://sos.oregon.gov/business/register/pages/domestic-nonprofit-corporation-forms.aspx
Applies to: A corporation organized primarily or exclusively for religious purposes.
- The DOJ reporting exemption for property held for religious purposes is narrower than a universal exemption from all Attorney General or corporate-law authority.
- Incorrect classification or asset treatment can lead to rejected filings, court disputes or Attorney General action.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
One or more individuals or entities may act as incorporators. After incorporation, the incorporators or initial board must complete organizational action, including adopting bylaws and appointing the initial directors or officers as applicable.
- Deadline
- Incorporator disclosures at formation; bylaws and organization promptly after filing.
- Fee
- Included in the $50 formation fee; no separate state fee for bylaws.
- Filing agency
- Oregon Secretary of State (Oregon SOS)
- Responsible party
- Oregon Secretary of State; incorporators and board
- Frequency
- One time, then amend bylaws as authorized.
- How to comply
- List incorporators in the articles; adopt bylaws and organizational resolutions internally.
- Official form or portal
- Articles of Incorporation — Nonprofit Corporation; internal bylaws and organizational consent; https://sos.oregon.gov/business/register/pages/domestic-nonprofit-corporation-forms.aspx
Applies to: A new domestic Oregon nonprofit corporation.
- Bylaws are not routinely filed with the Secretary of State but RF-C generally requires a signed copy when DOJ registration applies.
- A corporation without valid organizational action may lack clear authority for governance, banking, contracts or exemption applications.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
Directors must be natural persons. A public-benefit corporation must have at least three directors; a mutual-benefit or religious corporation must have at least one. The articles or bylaws may require more.
- Deadline
- At organization and continuously.
- Fee
- No state fee for internal appointment or election.
- Responsible party
- Internal corporate governance; Oregon Secretary of State for filed changes where applicable
- Frequency
- Continuous.
- How to comply
- Elect or appoint directors under the articles and bylaws; retain minutes and consents.
- Official form or portal
- Internal board records; no routine director appointment form.
Applies to: Every Oregon nonprofit corporation with a board.
- Special statutes or governing documents can impose additional composition requirements.
- Board action can be invalid or challengeable if the statutory or governing-document minimum is not maintained.
- California minimum number of directors required
- Washington minimum number of directors required
Last verified: 2026-07-28
View official source
The corporation must have a president, secretary and treasurer, or officers with equivalent functions. One person may hold multiple offices, but a public-benefit corporation may not have one person simultaneously serve as president, secretary and treasurer.
- Deadline
- At initial organization and continuously.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous; terms follow the bylaws or board action.
- How to comply
- Appoint officers by board or authorized governing action and retain minutes.
- Official form or portal
- Internal officer records; annual SOS renewal updates public officer/contact data when requested by the form.
Applies to: Oregon nonprofit corporations.
- Religious or member-governed structures may use different titles if equivalent functions are assigned.
- Failure to maintain required functions can impair signing authority, records and valid governance.
- California required officers required
- Washington required officers required
Last verified: 2026-07-28
View official source
Continuously maintain a registered agent with an Oregon street address. The corporation may not act as its own agent; the agent must be an eligible Oregon resident or qualifying entity, and the registered office must be a physical location for service rather than only a mailbox or virtual office.
- Deadline
- At formation or foreign authority and continuously thereafter.
- Fee
- No fee for the standard registered-agent/address change filing shown on the current fee schedule.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- Continuous; update promptly after change.
- How to comply
- File agent information in articles or foreign application; use the online update or current statement-of-change form after a change.
- Official form or portal
- Registered Agent/Address Change through Oregon Business Registry; purpose: update statutory service contact; https://secure.sos.state.or.us/cbrmanager/
Applies to: Domestic Oregon nonprofit corporations and authorized foreign nonprofit corporations.
- The principal office and mailing address may differ from the registered office.
- Missing or inaccurate agent information can cause missed service and administrative dissolution or revocation.
- California registered agent required
- Washington registered agent required
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 4 more
View official sources (5)
Register the assumed business name with the Corporation Division. The registration is public and renews every two years.
- Deadline
- Before conducting business under the assumed name; renew on the two-year cycle shown in the registry.
- Fee
- $50 new registration; $50 renewal.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- Initial and every two years.
- How to comply
- File or renew online through Oregon Business Registry or use the current ABN form.
- Official form or portal
- Assumed Business Name Registration; purpose: register a DBA; https://sos.oregon.gov/business/register/pages/assumed-business-name-registration-dba.aspx
Applies to: A nonprofit using a business name that does not disclose its real and true legal name.
- An ABN does not create trademark rights, change the corporation’s legal name or replace licenses issued to the legal entity.
- Failure to register can impair compliance and public identification and may expose the organization to enforcement under the assumed-name statutes.
Last verified: 2026-07-28
Official sources: Oregon Secretary of State, Corporation Division and 3 more
View official sources (4)
Corporate Maintenance, Foreign Authority, and Dissolution
Keeping the Oregon corporate record current, qualifying or withdrawing as a foreign nonprofit, and closing the corporation. The Secretary of State annual renewal is a separate filing from the DOJ annual financial report, and corporate dissolution or withdrawal does not close the DOJ charity file.
Renew the business registry record every year on the anniversary date of the original Oregon filing. Review and update permitted public information and pay the nonprofit renewal fee; use a separate amendment for changes not available on the renewal.
- Deadline
- Every year on the anniversary date; SOS sends notice about 45 days before.
- Fee
- $50.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- Annual.
- How to comply
- File online through Oregon Business Registry; paper alternatives may be available through the forms page.
- Official form or portal
- Annual Report/Renewal through Oregon Business Registry; purpose: maintain active registry status; https://secure.sos.state.or.us/cbrmanager/
Applies to: Domestic and authorized foreign Oregon nonprofit corporations.
- The SOS corporate renewal is separate from DOJ Forms CT-12, CT-12F or CT-12S, which use fiscal-year deadlines and financial data.
- Failure to renew can lead to administrative dissolution or revocation after notice and cure procedures.
- California annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 4 more
View official sources (5)
The Secretary of State may administratively dissolve the corporation for statutory defaults. Before dissolution, the Secretary sends written notice identifying the ground; the corporation generally has 45 days after notice to cure.
- Deadline
- Within 45 days after the statutory notice, unless the notice or governing law states otherwise.
- Fee
- Outstanding filing fees and renewal amounts; no separate cure amount stated apart from the applicable filings until reinstatement is required.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- Event-triggered.
- How to comply
- File the missing annual report, pay fees or correct agent information through the registry.
- Official form or portal
- Oregon Business Registry; https://secure.sos.state.or.us/cbrmanager/
Applies to: A domestic nonprofit that fails to file its annual report, pay required fees or maintain an agent/office.
- Dissolution for DOJ or tax noncompliance follows separate processes; corporate dissolution does not erase liabilities.
- Administrative dissolution ends active corporate status and can impair authority, contracts, banking and litigation posture.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
A dissolved corporation may apply for reinstatement within five years, correct the grounds, file missing renewals and pay required amounts. Reinstatement ordinarily relates back to the dissolution date, subject to intervening rights; an active-concern waiver path may be available after five years.
- Deadline
- Within five years after administrative dissolution for the ordinary reinstatement path.
- Fee
- $50 reinstatement filing plus outstanding annual-renewal fees and other required filings; the waiver request itself is listed at $0.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- One time per dissolution event.
- How to comply
- Use the online reinstatement workflow or current reinstatement/waiver forms.
- Official form or portal
- Reinstate a Business; purpose: restore active registry status; https://sos.oregon.gov/business/register/pages/reinstate-a-business.aspx
Applies to: A domestic nonprofit administratively dissolved by the Secretary of State.
- Reinstatement does not automatically cure DOJ charity, tax, employment, gaming or local-account delinquencies.
- Without reinstatement, the corporation remains dissolved and can lose name priority or encounter authority problems.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
Obtain the approvals required by Chapter 65 and the governing documents, then file Articles of Amendment or a Restated Articles document. Changes that the annual renewal cannot accept require a separate filing.
- Deadline
- Before treating the charter change as effective.
- Fee
- $50 for amendment; $50 for restated articles under the current nonprofit fee rows.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- Event-triggered.
- How to comply
- File online where available or submit the current paper form.
- Official form or portal
- Articles of Amendment — Nonprofit Corporation; Restated Articles of Incorporation — Nonprofit Corporation; purpose: change or consolidate filed articles; https://sos.oregon.gov/business/register/pages/domestic-nonprofit-corporation-forms.aspx
Applies to: A nonprofit changing filed articles provisions, including name, classification, membership status, purpose or dissolution language.
- Changing classification can have substantive member, director and charitable-asset consequences; DOJ notice or consent may be required for related transactions.
- An unfiled charter change may be ineffective and can create inconsistent governance, tax or asset-distribution records.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
File the foreign nonprofit Application for Authority, choose the Oregon-equivalent classification, appoint an Oregon registered agent and provide current home-jurisdiction evidence. Maintain annual Oregon renewal while authorized.
- Deadline
- Before transacting business in Oregon; home-jurisdiction evidence should satisfy the current form’s recency requirement.
- Fee
- $50 authority application; $50 annual renewal.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- Initial plus annual renewal.
- How to comply
- File online or submit the current foreign nonprofit form with required evidence.
- Official form or portal
- Application for Authority to Transact Business — Foreign Nonprofit Corporation; purpose: authorize a foreign nonprofit; https://sos.oregon.gov/business/Documents/business-registry-forms/fnp-authority.pdf
Applies to: A nonprofit corporation formed outside Oregon that will transact business in Oregon beyond statutory exclusions.
- ORS 65.704 lists activities that do not by themselves constitute transacting business; DOJ registration can still be triggered by solicitation or charitable property.
- An unauthorized foreign corporation may be barred from maintaining an Oregon proceeding until compliant and may owe fees or face injunctions.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
File the Application for Amendment/Withdrawal — Foreign Nonprofit. The withdrawal states that the corporation is no longer transacting business, surrenders Oregon authority, revokes the registered agent, appoints the Secretary of State for service on causes arising while authorized, and commits to update the service mailing address for five years.
- Deadline
- After Oregon business has ceased and before treating the foreign authority as closed.
- Fee
- $50.
- Filing agency
- Oregon Secretary of State, Corporation Division
- Frequency
- One time, with address updates for five years after withdrawal.
- How to comply
- Complete the current withdrawal fields and submit the signed filing by the current SOS method; the foreign-nonprofit forms page directs paper submission when an online transaction is unavailable.
- Official form or portal
- Application for Amendment/Withdrawal — Foreign Nonprofit; https://sos.oregon.gov/business/Documents/business-registry-forms/fnp-amend-withdraw.pdf
Applies to: A foreign nonprofit corporation authorized to transact business in Oregon that has stopped Oregon business and wants to surrender that authority.
- Withdrawal does not close Oregon DOJ charity registration, corporation/CAT accounts, payroll accounts, workers’ compensation coverage, Paid Leave, OregonSaves or local tax/license accounts; those require separate closure steps.
- Until the filing is accepted, Oregon authority and annual-renewal exposure continue. After filing, authority ceases, and service for prior Oregon causes may be made through the Secretary of State using the stated mailing address.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
Major transactions involving public-benefit or religious corporations require Attorney General notice and may require conditions protecting charitable assets. A sale or other disposition outside the ordinary course generally requires at least 30 days’ notice unless waived; a merger has its own statutory notice and approval rules.
- Deadline
- Before consummating or filing the covered transaction; use the exact statutory lead time for the transaction type.
- Fee
- No universal DOJ notice fee identified; SOS merger filing fees vary by filing type.
- Filing agency
- Oregon Attorney General
- Responsible party
- Oregon Attorney General; Oregon Secretary of State for the corporate filing
- Frequency
- Event-triggered.
- How to comply
- Deliver the proposed transaction materials to DOJ and file the applicable SOS merger or transaction document after required approvals.
- Official form or portal
- Transaction-specific notice to Oregon DOJ; applicable merger form from Business Registration Forms; https://sos.oregon.gov/business/register/pages/business-registration-forms.aspx
Applies to: A public-benefit or religious corporation proposing a merger or disposition of all or substantially all property outside the usual course.
- Ordinary-course transfers and Attorney General waivers can alter the notice rule; mutual-benefit corporations are separately analyzed unless charitable-trust assets are involved.
- Failure to notify or protect charitable assets can lead to injunction, delayed filing, unwinding or fiduciary remedies.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
Approve dissolution under Chapter 65 and the governing documents, adopt a plan for liabilities and assets, wind up affairs and file Articles of Dissolution. Public-benefit and religious corporations must preserve charitable assets and complete Attorney General procedures before distribution.
- Deadline
- After valid authorization and before representing the entity as dissolved; DOJ notice should precede charitable-asset distribution.
- Fee
- $50 Articles of Dissolution filing.
- Filing agency
- Oregon Secretary of State (Oregon SOS)
- Responsible party
- Oregon Secretary of State; Oregon Attorney General when charitable assets or covered classifications are involved
- Frequency
- One time.
- How to comply
- File the nonprofit dissolution form through the Corporation Division after required approvals; submit DOJ materials separately.
- Official form or portal
- Articles of Dissolution — Nonprofit Corporation; purpose: terminate a domestic nonprofit; https://sos.oregon.gov/business/register/pages/domestic-nonprofit-corporation-forms.aspx
Applies to: A domestic Oregon nonprofit corporation voluntarily ending corporate existence.
- Articles of Dissolution can be revoked within 120 days under ORS 65.634 if statutory conditions are met. Administrative dissolution is a separate path.
- Premature or incomplete dissolution can leave debts, restricted assets, reports and fiduciary duties unresolved.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
Corporate Articles of Dissolution do not close the DOJ charity file. Submit the required advance charitable-asset information, final CT report and closure documentation; a foreign charity must also confirm it has stopped Oregon solicitation/activity and no longer holds Oregon charitable assets.
- Deadline
- Before distributing charitable assets and promptly after final operations; final annual report covers the closing period.
- Fee
- Normal final CT filing fees and any late fees; no separate closure fee identified.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- One time at closure.
- How to comply
- Follow the DOJ closing workflow and submit final reporting; then complete SOS dissolution or foreign withdrawal separately.
- Official form or portal
- Closing and Dissolving a Charity; purpose: close DOJ registration and review charitable assets; https://www.doj.state.or.us/charitable-activities/starting-or-closing-a-charity/closing-and-dissolving-a-charity/
Applies to: A DOJ-registered charity ending Oregon operations, dissolving, merging or withdrawing.
- Donor restrictions, trust instruments, grant terms, creditors, gaming accounts and local taxes can require additional closure actions.
- Failure to close both systems can leave annual reporting, fees and Attorney General oversight open after corporate termination.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 4 more
View official sources (5)
Oregon DOJ Charity Registration and Annual Compliance
Registering with the Oregon Department of Justice and filing the annual financial report. RF-C and RF-T are different registrations, CT-12, CT-12F, and CT-12S are different annual reports, and the revenue fee, the form-specific net-assets or charitable-distribution fee, and the late fee are calculated separately.
Oregon’s Charitable Trust and Corporation Act applies to charitable organizations holding charitable property within the State’s supervisory authority. Registration and reporting are operational duties within that broader system; an exemption from selected filings does not necessarily remove fiduciary duties, Attorney General enforcement or charitable-asset restrictions.
- Deadline
- When the organization receives or controls charitable property and continuously thereafter.
- Fee
- No general oversight fee; filing fees arise through annual reports and other specific processes.
- Filing agency
- Oregon Attorney General, Charitable Activities Section
- Frequency
- Continuous and event-triggered.
- How to comply
- Register and report when applicable; preserve gift restrictions, board records and transaction documentation.
- Official form or portal
- RF-C or RF-T when registration applies; https://www.doj.state.or.us/charitable-activities/starting-or-closing-a-charity/registering-a-new-charity/
Applies to: Charitable organizations and trustees holding property for charitable purposes subject to Oregon or Attorney General supervision.
- Governmental entities are outside ORS 128.610–128.769; religious, cemetery and narrow split-interest exemptions remove only specified sections.
- Diversion or misadministration of charitable property can result in investigation, injunction, restitution, removal or other fiduciary remedies.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 1 more
View official sources (2)
File Form RF-C with the Oregon DOJ. Domestic charitable corporations generally register immediately after incorporation; foreign organizations must evaluate registration when they solicit, conduct activities or hold charitable assets in Oregon. Attach articles or organizing documents, signed bylaws and tax-status information.
- Deadline
- Upon receiving possession or control of charitable property; operational instructions direct filing before charitable activities, holding assets or solicitation in Oregon.
- Fee
- $0 initial registration fee.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- One-time registration, followed by annual reporting.
- How to comply
- Submit the completed RF-C and attachments by the method stated on the current form.
- Official form or portal
- Form RF-C — Registration for Charitable Organizations; purpose: create the Oregon charity-registration record; https://www.doj.state.or.us/wp-content/uploads/2026/01/Form-RF-C-Registration-for-Charitable-Organizations.pdf
Applies to: A domestic or foreign charitable corporation or association subject to ORS 128.610–128.769.
- Mere grants into Oregon or investigation of grant recipients do not by themselves constitute doing business under ORS 128.620; solicitation is expressly treated as doing business for covered foreign charities.
- Failure to register can lead to enforcement, civil penalties, suspension of fundraising and inability to obtain gaming authority.
- California charitable solicitation registration required
- Arizona charitable solicitation registration required in some cases
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
File Form RF-T and provide the trust instrument, governing information, trustees and tax-status data. Trust registration is distinct from corporate RF-C registration and from later split-interest reporting on CT-12S.
- Deadline
- Upon receiving possession or control of charitable property subject to the Act.
- Fee
- $0 initial registration fee.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- One-time registration, followed by the applicable annual report.
- How to comply
- Submit RF-T with the trust instrument and required attachments using the current form instructions.
- Official form or portal
- Form RF-T — Registration for Trusts; purpose: register a charitable trust or trustee; https://www.doj.state.or.us/wp-content/uploads/2026/01/Form-RF-T-Registration-for-Trusts.pdf
Applies to: A trustee or trust subject to Oregon charitable-property supervision and not within a statutory exemption.
- A sole noncharitable beneficiary serving as trustee of a charitable remainder trust has a narrow exemption from specified registration/reporting sections under ORS 128.640(2)(c).
- Unregistered trusts can be investigated and compelled to register and report; false filings can carry criminal consequences.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
Governmental entities are fully outside ORS 128.610–128.769. Religious organizations holding property for religious purposes, specified cemeteries and the sole-beneficiary trustee situation are exempt only from ORS 128.650–128.670 and 128.720. They can remain subject to other charitable-property, fiduciary, investigation and enforcement provisions.
- Deadline
- Before claiming that registration, annual reporting or notice is not required.
- Fee
- No exemption application fee identified; DOJ may request facts supporting the claim.
- Filing agency
- Oregon Attorney General
- Frequency
- Continuous eligibility review.
- How to comply
- Document the exact statutory branch and retain organizing, use and trust records; contact DOJ when facts are uncertain.
- Official form or portal
- No universal exemption form; RF-C/RF-T and DOJ correspondence are used when registration is required.
Applies to: Governmental entities, qualifying religious organizations, specified cemeteries and a narrow split-interest trustee situation.
- A church’s federal status alone does not prove that all property is held for religious purposes or eliminate corporate transaction rules.
- An overbroad exemption claim can produce delinquent reports, fees and enforcement.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
File CT-12 with all required schedules, federal return or Oregon-purpose return, prepared financial statements and fees. CT-12 is a DOJ financial report and is not the SOS corporate anniversary renewal.
- Deadline
- Received within four months and 15 days after fiscal-year end, subject to an approved extension.
- Fee
- Revenue fee $20–$400 plus possible net-asset fee up to $2,000 and late fees.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual.
- How to comply
- File through the Charitable Activities Online Portal or mail the signed paper report and payment.
- Official form or portal
- Form CT-12 — Annual Report for Domestic Charities; purpose: annual Oregon charity financial reporting; https://www.doj.state.or.us/wp-content/uploads/2026/01/2025_web_ct-12.pdf
Applies to: A registered charity incorporated, organized or headquartered in Oregon, unless DOJ specifically exempts it.
- The form year matches the fiscal period’s starting year; a foreign organization headquartered in Oregon still uses CT-12.
- Late or incomplete reporting can produce escalating fees, civil penalties, suspension or revocation of fundraising authority.
- California charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 4 more
View official sources (5)
File the Oregon-specific CT-12F; Oregon does not accept the multistate annual report in its place. Include required federal returns, schedules, financial statements and Oregon activity information.
- Deadline
- Received within four months and 15 days after fiscal-year end, subject to an approved extension.
- Fee
- Revenue fee $20–$400 plus possible net-asset fee up to $2,000 and late fees.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual.
- How to comply
- File online or submit the paper CT-12F with attachments and payment.
- Official form or portal
- Form CT-12F — Annual Report for Foreign Charities; purpose: Oregon annual report for outside-organized and outside-headquartered charities; https://www.doj.state.or.us/wp-content/uploads/2026/01/2025_web_ct-12f.pdf
Applies to: A registered charity both organized and headquartered outside Oregon.
- A foreign corporation with Oregon headquarters uses CT-12, not CT-12F. SOS foreign-corporation renewal remains separate.
- Failure to file can make the charity delinquent and subject to fees and fundraising enforcement.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 4 more
View official sources (5)
Use CT-12S rather than CT-12 or CT-12F and report trust assets, charitable distributions and the applicable federal trust-return information. The current CT-12S instructions state that the report is not accepted electronically.
- Deadline
- Received within four months and 15 days after fiscal-year end, subject to an approved extension.
- Fee
- Charitable-distribution fee $20–$400; net-assets fee equals 0.0001 of ending net assets, with a calculated amount under $5 treated as $0 and a $2,000 cap; applicable late fees.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual.
- How to comply
- Mail the signed paper CT-12S with all required attachments and payment to DOJ; do not use the CT-12/CT-12F online-report portal for this form.
- Official form or portal
- Form CT-12S — Annual Report for Split-Interest Trusts; purpose: annual reporting for charitable/noncharitable beneficiary trusts; https://www.doj.state.or.us/wp-content/uploads/2026/01/2025-web-ct-12s.pdf
Applies to: A registered split-interest trust holding assets for charitable and noncharitable beneficiaries.
- A charitable trust without split interests generally uses the form assigned by DOJ; the narrow ORS 128.640 trustee exception must be separately established.
- Incorrect form selection, electronic submission or omitted trust information can leave the filing incomplete and delinquent.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 2 more
View official sources (3)
The complete report, attachments and fees must be received—not merely postmarked—within four months and 15 days after fiscal-year end. If the date falls on a weekend or legal holiday, use the next business day. A DOJ extension may be up to 180 days and must be received by the original due date.
- Deadline
- Four months plus 15 days after fiscal-year end; maximum extension 180 days from original due date.
- Fee
- No separate extension fee identified; filing fees are due with the extended report.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual.
- How to comply
- Request the extension through the DOJ extension portal or submit the federal/state extension copy or DOJ request by the original due date.
- Official form or portal
- DOJ Annual Report Extension workflow; purpose: extend CT report and fee due date; https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/request-filing-extension-annual-reports/
Applies to: All registered CT-12, CT-12F and CT-12S filers.
- An IRS or Oregon DOR extension is not automatically effective for DOJ unless a copy is submitted to DOJ by the due date. After denial, the page provides a limited ten-day/original-date-later cure.
- A late extension request does not prevent delinquency fees; delinquent prior years can cause denial.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 4 more
View official sources (5)
Apply the current graduated fee: $20 for $0–$24,999; $50 for $25,000–$49,999; $90 for $50,000–$99,999; $150 for $100,000–$249,999; $200 for $250,000–$499,999; $300 for $500,000–$999,999; and $400 for $1,000,000 or more.
- Deadline
- Due with the annual report or approved extended report.
- Fee
- $20–$400 under the exact brackets.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual.
- How to comply
- CT-12 and CT-12F filers may calculate and pay through the online portal or file on paper; CT-12S filers calculate the fee on the form and submit the paper filing with payment.
- Official form or portal
- CT-12, CT-12F or CT-12S fee section; https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/file-your-annual-report/
Applies to: CT-12, CT-12F and CT-12S filers with reportable revenue or charitable distributions.
- Use the form-specific definition of total revenue or charitable distributions; do not substitute net income.
- Underpayment can leave the report incomplete and trigger delinquency consequences.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 2 more
View official sources (3)
For CT-12 and CT-12F, subtract qualifying net fixed assets used to conduct charitable activities from the applicable net-assets amount; if the result is less than $50,000, enter $0, and cap the amount subject to the fee at $20,000,000. For CT-12S, use ending net assets without that fixed-asset subtraction or an express less-than-$50,000 zero threshold. Each form applies the 0.0001 rate, treats a calculated fee under $5 as $0 and caps the fee at $2,000.
- Deadline
- Due with the annual report or approved extended report.
- Fee
- $0–$2,000, calculated under the form-specific rules.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual when applicable.
- How to comply
- Complete the net-assets lines on the assigned CT form and pay with the report.
- Official form or portal
- CT-12, CT-12F or CT-12S net-assets fee section.
Applies to: A CT filer with assets subject to the applicable form’s net-assets calculation.
- Short-year proration rules apply when the shortened period results from a change in accounting period; initial and final short periods are treated differently. CT-12F uses Oregon amounts or specified fallback amounts.
- Using the wrong form’s subtraction or threshold can underpay the fee and leave the filing incomplete.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 2 more
View official sources (3)
The current forms impose a $20 initial late fee; the late fee increases to $50 when the report remains unfiled more than 13 months after fiscal-year end and to $100 when not corrected by 16 months after fiscal-year end. Additional civil penalties and enforcement remain possible.
- Deadline
- Immediately after delinquency; higher levels at more than 13 months and at 16 months after fiscal-year end as stated by the forms.
- Fee
- $20, $50 or $100 late fee, plus ordinary filing fees and possible civil penalties.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Event-triggered per delinquent report.
- How to comply
- Submit the complete delinquent report, attachments and all calculated fees.
- Official form or portal
- Applicable CT form, Instruction 15 — Late Fees.
Applies to: A registered charity whose complete annual report and fees are not received by the due date or extension date.
- The forms describe the late fee as automatic and nonwaivable; enforcement penalties are separate from the form fee.
- Continued delinquency can lead to suspension/revocation, a cease-fundraising order and civil penalty exposure.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
CT-12 and CT-12F filers attach the complete applicable Form 990, 990-EZ, 990-PF or other federal return and supporting schedules/attachments, except Schedule B where the instructions exclude it; if a CPA audit was performed, attach the auditor’s report, financial statements, notes and supplements. CT-12S filers attach the applicable Form 5227, Form 1041-A or other required federal trust returns and schedules. This attachment duty does not create a universal Oregon audit threshold.
- Deadline
- With the annual report.
- Fee
- Included in the annual filing fee.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual.
- How to comply
- CT-12 and CT-12F may be filed through the online portal with unsecured PDF attachments or on paper; CT-12S and its attachments must be submitted on paper under the current instructions.
- Official form or portal
- Assigned CT form and attachments; CT-12/CT-12F online portal https://justice.oregon.gov/paymentportal/Account/Login
Applies to: A CT filer that prepared or was required to prepare the federal return or financial materials identified by its assigned form.
- Schedule B is excluded for Form 990/990-EZ filers under the current CT-12/CT-12F instructions. An audit is attached only when one was prepared or otherwise required; this fact does not create an audit-production threshold.
- Missing or mismatched attachments can make the report incomplete and cause delinquency fees and enforcement.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 4 more
View official sources (5)
Prepare a federal form for Oregon reporting purposes. An organization with gross receipts under $200,000 may use Form 990-EZ; otherwise use Form 990. A written waiver may permit income-statement and balance-sheet substitutes in the circumstances allowed by the rule.
- Deadline
- With the CT annual report, unless DOJ grants a written waiver.
- Fee
- Included in the CT filing fee; private preparation cost varies.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual when thresholds apply.
- How to comply
- Prepare the designated federal form as an Oregon-purpose attachment and file it with the CT report.
- Official form or portal
- Oregon-purpose Form 990 or 990-EZ under OAR 137-010-0020; no separate Oregon form number.
Applies to: A registered charity not otherwise filing Form 990, 990-EZ, 990-PF or 5227 and having gross receipts of at least $50,000 or total assets of at least $100,000.
- The threshold uses an OR condition: either receipts or assets can trigger the requirement. Written waiver is discretionary and should be obtained before relying on substitute statements.
- An incomplete report remains delinquent even if the organization had no federal filing obligation.
Last verified: 2026-07-28
View official source
Annual reports and most attachments become public records. Retain the report and supporting records for at least five years after the due date and protect sensitive information not required by the forms.
- Deadline
- Retention through five years after the report due date.
- Fee
- No state retention fee.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual and continuous retention.
- How to comply
- Maintain electronic or paper copies of reports, returns, statements, receipts and supporting schedules.
- Official form or portal
- Internal records; DOJ charity search/records system.
Applies to: Registered charities and responsible officers.
- Schedule B donor-identifying information is excluded from the annual-report attachment requirement; other privacy laws may apply.
- Insufficient records can impair audits, investigations, amendments, grant compliance and director oversight.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 3 more
View official sources (4)
The Attorney General may investigate, seek injunctions, assess civil penalties up to $2,000 under ORS 128.675, suspend or revoke registration and order the organization to stop accepting funds until compliance is restored. Knowingly false reports can be Class A misdemeanors.
- Deadline
- Within any notice, order or hearing deadline; immediate correction is prudent.
- Fee
- Civil penalty up to $2,000, plus filing/late fees, costs and other remedies.
- Filing agency
- Oregon Attorney General
- Frequency
- Event-triggered.
- How to comply
- File missing reports, pay fees, respond to DOJ and request a contested-case hearing when available.
- Official form or portal
- DOJ correspondence and Charitable Activities filings; no single cure form.
Applies to: A charity or fiduciary that fails to register/report or violates the Charitable Trust and Corporation Act.
- Professional fundraising and gaming violations have additional statutes and penalties.
- The organization can lose lawful fundraising capacity and face fiduciary, civil or criminal consequences.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
The Attorney General may disqualify an organization from receiving Oregon tax-deductible contributions if average program-service expenses are below 30% of total annual functional expenses over the most recent three reported fiscal years. The statute provides a 60-day hearing request, mitigation grounds and categorical exceptions.
- Deadline
- Continuous monitoring; hearing request within 60 days after proposed-order notice.
- Fee
- No filing fee stated; loss of Oregon deductibility and property-tax consequences can result.
- Filing agency
- Oregon Attorney General
- Frequency
- Annual monitoring and event-triggered proceeding.
- How to comply
- Use CT/990 data to monitor the ratio and respond with affiliate payments, planned accumulations or other mitigation evidence.
- Official form or portal
- No routine standalone form; response through the contested-case process.
Applies to: A reporting charity that is old enough, receives at least half of annual revenue from contributions or grants, files Form 990-equivalent reports and is not within a statutory exclusion.
- Private foundations, community trusts/foundations, qualifying remainder trusts, nonreporting organizations, organizations receiving less than 50% of revenue from contributions/grants and organizations under four years old are excluded.
- An effective order requires solicitation disclosures, removes Oregon charitable-deduction treatment and can defeat ORS 307.130 property exemption for subsequent years.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
Professional Fundraising
Applies when a professional or commercial fundraising firm solicits in Oregon for the organization. Firm registration, campaign notice, and campaign financial reporting are separate duties with their own deadlines.
Register with the Attorney General before acting. Registration is valid one year, costs $250 and must be updated in writing within seven days after registered information changes.
- Deadline
- Before Oregon solicitation; renew every year; changes within seven days.
- Fee
- $250 annually.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual and event-triggered.
- How to comply
- Submit PF10/PF20 or the current successor registration form and fee to DOJ.
- Official form or portal
- PF10/PF20 — Fundraising Firm Annual Registration; purpose: register professional/commercial fundraising firm; current entry page https://www.doj.state.or.us/charitable-activities/for-professional-fundraisers/for-professional-fundraisers/
Applies to: A person or entity acting as a professional fundraising firm for compensation on behalf of a nonprofit in Oregon.
- Professional firm, commercial firm, commercial coventurer and charity are distinct roles with different campaign duties.
- Unregistered activity can be enjoined; registration can be denied or revoked and violations can carry criminal penalties.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
Register with the Attorney General before acting, pay $250 annually and report application changes within seven days. Commercial-firm contracts, donor disclosures, minimum-benefit statements and financial reports differ from professional-firm rules.
- Deadline
- Before Oregon solicitation; renew every year; changes within seven days.
- Fee
- $250 annually.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual and event-triggered.
- How to comply
- Submit PF10/PF20 or the current successor form and fee.
- Official form or portal
- PF10/PF20 — Fundraising Firm Annual Registration; purpose: register a commercial fundraising firm; https://www.doj.state.or.us/charitable-activities/for-professional-fundraisers/for-professional-fundraisers/
Applies to: A commercial fundraising firm conducting compensated commercial fundraising solicitations in Oregon.
- An infrequent commercial coventurer is separately defined and is not automatically a commercial fundraising firm.
- Unregistered campaigns can be enjoined and registration denied or revoked; false filings can be criminal.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
File PF11/PF21 at least ten days before the campaign and attach the written contract, financial plan and solicitation materials or scripts required for the firm type. A professional firm must provide the nonprofit beneficiary a financial plan before solicitation begins.
- Deadline
- At least 10 days before campaign solicitation begins.
- Fee
- No separate campaign-notice fee identified in the statute/form.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Per campaign and amendment.
- How to comply
- Submit PF11/PF21 and attachments to DOJ and retain proof of delivery.
- Official form or portal
- PF11/PF21 — Fundraising Firm Solicitation Campaign Notice; purpose: disclose campaign, beneficiary, contract, plan and solicitation; https://www.doj.state.or.us/wp-content/uploads/2017/06/Fund-Raising_Firm_Solicitation_Campaign_Notice_PF-11_PF-21.pdf
Applies to: A registered professional or commercial fundraising firm beginning a covered solicitation campaign.
- The exact attachments differ between professional and commercial firms; contract amendments can require updated notice.
- Starting without notice or required documents can lead to injunction, registration sanctions and campaign liability.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
File the required campaign financial report within 90 days after completion; for an ongoing campaign, file the applicable interim report after one year. Commercial firms must maintain required campaign records for at least three years.
- Deadline
- Within 90 days after campaign end; interim report at one year for ongoing campaigns; records three years.
- Fee
- No separate report fee identified.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Per campaign and continuous retention.
- How to comply
- Submit the statutory financial report and retain books, donor/payment records and beneficiary accountings.
- Official form or portal
- Campaign financial report under ORS 128.812 or 128.841; current forms available through DOJ professional fundraiser page.
Applies to: Professional and commercial fundraising firms completing or continuing a covered campaign.
- The statute provides a limited no-report condition when contributions are controlled and collected solely by the nonprofit beneficiary; analyze the exact campaign structure.
- Late or inaccurate reporting can support injunction, revocation and criminal penalties for false filings.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 1 more
View official sources (2)
State and Local Tax Systems
Oregon corporation tax, unrelated business income, the Corporate Activity Tax, and the Portland-area local taxes are separate systems, and none follows automatically from federal recognition. Oregon has no general statewide retail sales tax, which is not the same as having no tax obligations.
Oregon generally recognizes a qualifying federal exempt determination for corporation excise and income tax without a separate ordinary Oregon exemption application. If the organization files only federal Form 990 and has no unrelated business taxable income, it ordinarily does not file an Oregon corporation return.
- Deadline
- After federal recognition and continuously while qualification is maintained.
- Fee
- No state exemption-application fee for ordinary federally exempt organizations.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Frequency
- Continuous; no routine Oregon return without UBTI.
- How to comply
- Retain the IRS determination letter; do not file an Oregon corporation return solely because Form 990 is filed.
- Official form or portal
- No ordinary Oregon exemption application; DOR nonprofit guidance: https://www.oregon.gov/dor/programs/businesses/pages/corp-nonprofit.aspx
Applies to: An organization recognized by the IRS under a qualifying federal exemption provision.
- Nonprofit homes for the elderly and people’s utility districts identified by ORS 317.080 have separate Oregon application rules; other state taxes remain separate.
- Loss of federal qualification or unreported taxable activity can create Oregon return, tax, penalty and interest obligations.
- Washington state income tax exemption required
- New Jersey state income tax exemption required
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
Nonprofit organizations, including §501(c)(3) entities, are excluded from CAT unless the organization has unrelated business taxable income under federal law. Federal exemption therefore controls the starting exclusion, but unrelated or commercial activity can enter the CAT system independently of Oregon corporation-tax reporting.
- Deadline
- Evaluate annually and when a new commercial activity begins.
- Fee
- No tax if all activity remains excluded; CAT applies only if taxable thresholds are met.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Frequency
- Annual and event-triggered.
- How to comply
- Classify receipts under ORS 317A and retain federal UBTI workpapers; register/file if taxable Oregon commercial activity meets the exact thresholds.
- Official form or portal
- Corporate Activity Tax program; https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx
Applies to: A nonprofit organization with Oregon commercial activity.
- CAT is not the corporation excise/income tax and is not a retail sales tax. Excluded receipts and unitary-group rules may materially affect the calculation.
- Misclassifying unrelated receipts can cause registration penalties, tax, interest and return penalties.
Last verified: 2026-07-28
Official sources: Oregon Department of Revenue and 2 more
View official sources (3)
Register within 30 days after Oregon commercial activity exceeds $750,000. File Form OR-CAT at $1,000,000 or more of Oregon commercial activity. Tax is payable only on taxable Oregon commercial activity over $1,000,000 and equals $250 plus 0.57% of the excess. Estimated payments apply if expected CAT liability is at least $5,000.
- Deadline
- Registration within 30 days after exceeding $750,000; annual return due the 15th day of the fourth month after tax-year end.
- Fee
- Tax $250 + 0.57% of taxable activity over $1,000,000; failure-to-register penalty $100 per month up to $1,000 per year.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Frequency
- Annual after threshold plus registration once.
- How to comply
- Register through Revenue Online; file Form OR-CAT using the current DOR filing method and make estimated payments when required.
- Official form or portal
- Form OR-CAT — Oregon Corporate Activity Tax Return; Revenue Online registration; https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx
Applies to: A nonprofit whose UBTI-related Oregon commercial activity is not excluded from CAT.
- Registration is required at Oregon commercial activity of at least $750,000, so exactly $750,000 already triggers it.
- Filing and payment turn on taxable Oregon commercial activity of more than $1,000,000, so exactly $1,000,000 is not above the boundary.
- The DOR webpage’s summary table uses inconsistent shorthand at exactly $750,000 and $1,000,000. This fact follows the statute/current instructions: exceed $750,000 to register; $1,000,000 or more to file; more than $1,000,000 taxable activity to owe tax.
- Late registration, return or payment can produce penalties, interest and collection action.
Last verified: 2026-07-28
Official sources: Oregon Department of Revenue and 2 more
View official sources (3)
Oregon has no general statewide retail sales or use/transaction tax and does not issue an Oregon sales-tax exemption certificate. An Oregon nonprofit should not create or request a nonexistent statewide purchase-exemption number, while still screening other taxes and out-of-state sales duties.
- Deadline
- Not applicable for a general statewide sales-tax certificate.
- Fee
- $0; no general exemption application exists.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Frequency
- Not applicable.
- How to comply
- No state sales-tax application or certificate. Analyze out-of-state sales separately.
- Official form or portal
- No Oregon Sales Tax Exempt Certificate; official explanation: https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx
Applies to: Oregon nonprofits buying or selling ordinary goods or services within Oregon.
- Vehicle taxes, lodging taxes, payroll taxes, excises, CAT, property tax and local taxes can still apply. Sales into other states may create those states’ collection duties.
- Creating or presenting a fictitious certificate can confuse vendors and does not affect another state’s tax rules.
- California sales tax when you buy required
- Colorado sales tax when you buy required
Last verified: 2026-07-28
Official source: Oregon Department of Revenue — Sales Tax in Oregon
View official source
The absence of a general Oregon sales tax does not exempt the activity from CAT, UBTI, lodging, vehicle, alcohol, fuel, payroll, local or another state’s sales-tax rules. Determine tax by activity, location, customer and nexus rather than by nonprofit status alone.
- Deadline
- Before beginning a taxable activity or selling into another jurisdiction.
- Fee
- Varies by tax and jurisdiction.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Responsible party
- Oregon Department of Revenue; activity-specific and out-of-state tax agencies
- Frequency
- Continuous and event-triggered.
- How to comply
- Register with each applicable tax or licensing program and retain sourcing/nexus records.
- Official form or portal
- Revenue Online and activity-specific forms; general tax entry point https://www.oregon.gov/dor/programs/businesses/pages/default.aspx
Applies to: A nonprofit selling goods, admissions, lodging, alcohol, vehicles, fuel, telecommunications or services, or selling to customers outside Oregon.
- This report does not inventory every specialized excise or every other state’s sales tax; Tier 3 and multistate activity requires separate review.
- Failure to register or collect can create tax, penalties, interest and personal-responsibility exposure under some programs.
Last verified: 2026-07-28
Official sources: Oregon Department of Revenue and 3 more
View official sources (4)
Collect the current 1.5% state transient lodging tax, file quarterly returns even for zero-activity periods while registered, and remit tax by the last day of the month following each calendar quarter.
- Deadline
- Quarterly: April 30, July 31, October 31 and January 31 for the preceding calendar quarter.
- Fee
- No registration fee stated. Providers may retain the statutory 5% administrative allowance; tax, penalty and interest depend on activity and lateness.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Frequency
- Quarterly.
- How to comply
- Register and file through Revenue Online using the current Oregon transient lodging tax forms.
- Official form or portal
- Revenue Online; current transient lodging tax return and Schedule OR-TLT-2.
Applies to: A nonprofit that is a transient-lodging provider or intermediary for taxable Oregon lodging before January 1, 2027.
- Local lodging taxes can also apply. The future 2.75% state rate is a separate future-effective fact and must not be used for 2026 transactions.
- Failure to collect, file or pay can produce tax assessments, a 5% late-payment penalty, an additional 20% penalty for a return more than 30 days late, and interest.
Last verified: 2026-07-28
Official source: Oregon Department of Revenue — Transient Lodging Tax
View official source
Apply the enacted 2.75% state transient lodging tax rate only to transactions governed by the law beginning January 1, 2027. Do not operationalize the future rate for 2026 lodging.
- Deadline
- Effective January 1, 2027; ordinary quarterly filing continues under the then-current DOR forms and instructions.
- Fee
- No separate transition fee. Tax and penalties follow the state lodging-tax system.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Frequency
- Quarterly after the effective date.
- How to comply
- Use Revenue Online and the final 2027 DOR return/schedule once issued.
- Official form or portal
- Future 2027 Oregon transient lodging tax return and instructions; not yet posted as final operational forms on the correction date.
Applies to: A transient-lodging provider or intermediary with taxable Oregon lodging on or after January 1, 2027.
- HB 4134 is enacted, but final 2027 transition forms or portal instructions had not been posted on the correction date; recheck the DOR forms before the first 2027 filing.
- Using the old rate after the effective date can understate tax; using the future rate before the effective date can overcharge customers.
Last verified: 2026-07-28
Official sources: Oregon Department of Revenue and 2 more
View official sources (3)
Register for a Portland Revenue Division account within 60 days of beginning business. A corporation exempt under ORS 317.080 is generally exempt except to the extent it has unrelated business income, but the exemption must be claimed on the annual business tax return with supporting federal/Oregon tax pages.
- Deadline
- Registration within 60 days after beginning business; calendar-year returns are generally due April 15, subject to the federal/state extension framework.
- Fee
- Current tax rate: 2.6% of net business income allocated to Portland when taxable. No separate exemption-claim fee stated.
- Filing agency
- City of Portland Revenue Division
- Frequency
- Annual while registered, plus event-triggered registration/closure.
- How to comply
- Register and file through Portland Revenue Online; attach the supporting tax pages required for an exemption claim.
- Official form or portal
- Portland Revenue Online; Portland Business Tax Return.
Applies to: A nonprofit doing business in the City of Portland, including one with unrelated business income.
- The current 2026 Portland general gross-receipts exemption is strictly less than $75,000, so exactly $75,000 is outside it.
- This is local, not statewide. The 2026 gross-receipts exemption uses a strict less-than $75,000 boundary; the enacted/announced 2027 Portland threshold is modeled separately.
- Failure to register or file can produce estimated assessments, civil penalties and collection even when the organization believes an exemption applies.
Last verified: 2026-07-28
Official sources: City of Portland Revenue Division and 1 more
View official sources (2)
Beginning with tax year 2027, use the Portland Business License Tax gross-receipts exemption only when total gross receipts are strictly less than $100,000. Keep this future threshold separate from the current 2026 less-than-$75,000 threshold and from the nonprofit/UBTI exemption.
- Deadline
- Tax years beginning January 1, 2027.
- Fee
- No separate exemption fee stated.
- Filing agency
- City of Portland Revenue Division
- Frequency
- Annual after the effective tax year.
- How to comply
- Apply the future threshold on the then-current Portland business return or exemption workflow.
- Official form or portal
- Future Portland Business Tax Return and instructions.
Applies to: A business, including a nonprofit with taxable unrelated activity, testing Portland’s general gross-receipts exemption for tax years beginning in 2027.
- Beginning with the 2027 tax year the Portland threshold is strictly less than $100,000, so exactly $100,000 is outside it.
- This threshold does not replace the separate ORS 317.080 nonprofit exemption and UBTI treatment.
- Using the future threshold for 2026 could produce an unsupported exemption claim; failing to use it in 2027 could create an unnecessary filing or tax calculation.
Last verified: 2026-07-28
Official source: City of Portland Revenue Division — Business Tax Filing and Payment Information
View official source
Register for the Revenue Division account within 60 days of beginning business. A qualifying exempt nonprofit is generally exempt except for unrelated business income, but must claim the exemption on the annual business tax return and provide supporting tax pages.
- Deadline
- Registration within 60 days; calendar-year return generally due April 15.
- Fee
- Tax rate: 2% of net business income allocated to Multnomah County when taxable. No separate exemption fee stated.
- Filing agency
- Multnomah County
- Responsible party
- Multnomah County; administered by City of Portland Revenue Division
- Frequency
- Annual while registered.
- How to comply
- Register and file through Portland Revenue Online.
- Official form or portal
- Multnomah County Business Income Tax return through Portland Revenue Online.
Applies to: A nonprofit doing business in Multnomah County, including one with unrelated business income.
- The Multnomah County gross-receipts exemption is strictly less than $100,000, so exactly $100,000 is outside it.
- This county tax is distinct from Portland and Metro. The general gross-receipts exemption uses a strict less-than $100,000 boundary.
- Failure to file an annual exemption claim can produce notices, civil penalties and collection.
Last verified: 2026-07-28
Official sources: City of Portland Revenue Division and 1 more
View official sources (2)
The Metro Supportive Housing Services business-income tax is 1% of apportioned net business income for businesses whose gross receipts everywhere exceed $5 million. Qualifying exempt nonprofits are generally exempt except for unrelated business income. A taxpayer qualifying for the Metro exemption does not file a Metro return solely to claim it.
- Deadline
- Register when the organization is doing business in Metro and has total gross receipts greater than $5 million or otherwise has taxable Metro activity; calendar-year taxable returns generally due April 15.
- Fee
- No separate exemption fee stated.
- Filing agency
- Metro
- Responsible party
- Metro; administered by City of Portland Revenue Division
- Frequency
- Annual when taxable.
- How to comply
- Register and file taxable returns through Portland Revenue Online; retain exemption support when no return is required.
- Official form or portal
- Metro SHS Business Income Tax return through Portland Revenue Online.
Applies to: A nonprofit doing business in the Metro district.
- The Metro Supportive Housing Services business-income tax applies above gross receipts of more than $5,000,000; $5,000,000 or less is exempt.
- Metro is a regional jurisdiction, not a state or county tax. Its no-return exemption workflow differs from Portland and Multnomah County annual exemption returns.
- An organization that exceeds the boundary or has taxable UBTI and fails to register/file can face assessment, penalties and collection.
Last verified: 2026-07-28
Official sources: City of Portland Revenue Division and 1 more
View official sources (2)
Property-Tax Exemption
Applies when the organization owns, leases, or lets another exempt body use Oregon property. Owned property, property leased from a taxable owner, and exempt-owner/exempt-user property each use a different claim, and the exemption is county-assessor administered rather than automatic.
Property-tax exemption is not automatic. File Form OR-AP-RPPTE with the county assessor and prove qualifying organization, ownership or purchase, actual and exclusive exempt use and reasonable necessity. Schools and other specialized categories use their governing sections and forms.
- Deadline
- Ordinarily by April 1 preceding the tax year beginning July 1; acquired-property rule may allow 30 days.
- Fee
- No uniform statewide application fee. County-adopted fees may apply; Josephine County is an example, not a statewide rule.
- Filing agency
- County assessor
- Responsible party
- County assessor; Oregon Department of Revenue provides statewide form and guidance
- Frequency
- Initial and when reapplication is triggered.
- How to comply
- Submit OR-AP-RPPTE and organizing/use evidence to the assessor in the county where the property is located.
- Official form or portal
- Form OR-AP-RPPTE — Application for Real and Personal Property Tax Exemption; purpose: claim exemption for property owned/purchased by qualifying organizations; https://www.oregon.gov/dor/forms/FormsPubs/form-or-ap-rppte_310-088.pdf
Applies to: A qualifying religious, fraternal, literary, benevolent, charitable or scientific organization, or another qualifying statutory category, that owns or is purchasing Oregon real or personal property.
- Federal §501(c)(3), DOJ registration and nonprofit corporate ownership alone do not establish actual/exclusive use. Some categories have special statutes and forms.
- Untimely or unsupported claims leave the property taxable; late relief can require substantial fees.
- Washington property tax exemption required
- Virginia property tax exemption required
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 4 more
View official sources (5)
The property must be actively occupied and used exclusively in a way that directly furthers the exempt purpose and is reasonably necessary. Mixed-use or income-producing portions that do not satisfy the test remain taxable; a qualifying portion can receive partial exemption.
- Deadline
- Continuously during each tax year for which exemption is claimed.
- Fee
- No separate fee beyond the application or local process.
- Filing agency
- County assessor
- Frequency
- Continuous.
- How to comply
- Maintain floor plans, leases, program schedules, income/use records and supporting organizational documents for assessor review.
- Official form or portal
- Form OR-AP-RPPTE and county assessor records.
Applies to: Owned or purchased property claimed under the principal nonprofit exemption statutes.
- Incidental income or shared use is fact-specific; do not assume all revenue-producing activity defeats or preserves exemption.
- Nonqualifying use can cause denial, partial assessment, disqualification and back taxes or interest.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
Claim exemption under ORS 307.112 using Form OR-AP-RPPTE-L. The lease generally must be at least one year, the exempt organization must use the property in a qualifying way and the property-tax savings must inure solely to the lessee. Attach the current signed lease and proof of the savings mechanism.
- Deadline
- Ordinarily by April 1; apply within 30 days for qualifying property acquired after March 1 and before July 1; late relief may apply.
- Fee
- No uniform statewide fee; statutory late fees and local charges may apply.
- Filing agency
- County assessor
- Frequency
- Initial and when lease/use changes require a new claim.
- How to comply
- Submit OR-AP-RPPTE-L, lease and supporting proof to the county assessor.
- Official form or portal
- Form OR-AP-RPPTE-L — Application for Property Tax Exemption for Property Leased from a Taxable Owner; purpose: ORS 307.112 claim; https://www.oregon.gov/dor/forms/formspubs/property-tax-exemption_310-087.pdf
Applies to: A qualifying exempt organization leasing property from a taxable owner.
- The State of Oregon and United States government do not use this claim route; specialized leased-property statutes may differ.
- A month-to-month arrangement, inadequate lease or failure to pass tax savings can cause denial.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
File the ORS 307.166 claim using Form OR-AP-RPPTE-EB. The user must independently qualify, use the property for an exempt purpose and receive the benefit of the property-tax savings.
- Deadline
- Ordinarily by April 1; repeat when occupancy, use, lease or qualifying status changes.
- Fee
- No uniform statewide application fee; local charges and statutory late fees may apply.
- Filing agency
- County assessor
- Frequency
- Initial and event-triggered.
- How to comply
- Submit OR-AP-RPPTE-EB and the agreement/use evidence to the county assessor.
- Official form or portal
- Form OR-AP-RPPTE-EB — Application for Property Owned by an Exempt Body and Used by Another Exempt Body; purpose: ORS 307.166 claim; https://www.oregon.gov/dor/forms/formspubs/property-tax-exemption_310-085.pdf
Applies to: Property owned or purchased by an exempt institution, organization or public body and possessed or used by another qualifying exempt body.
- This route is not interchangeable with ORS 307.112 taxable-owner leasing; identify the owner’s status first.
- Failure of either entity or the use arrangement to qualify can terminate the exemption.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
File by April 1 for the tax year beginning July 1. If property is acquired after March 1 and before July 1, file within 30 days. Late relief includes: by December 31 of the current tax year, the greater of $200 or 0.1% of real market value; by April 1 for the current year under first-time, good-cause or government conditions, $200; and specified current-plus-up-to-five-prior-year relief with the greater of $200 or 0.1% of value multiplied by prior years.
- Deadline
- April 1; acquired-property 30-day rule; statutory late windows as applicable.
- Fee
- Timely filing: no statewide fee. Late filing: statutory amounts above; local fees can also exist if authorized.
- Filing agency
- County assessor
- Frequency
- Initial and event-triggered.
- How to comply
- File the claim and late-fee payment with the county assessor and document first-time/good-cause facts.
- Official form or portal
- Applicable OR-AP-RPPTE form and county assessor submission process.
Applies to: Organizations filing the ordinary nonprofit property-exemption claims.
- The five-prior-year route has notice and eligibility conditions; do not treat it as an automatic five-year correction.
- Missing the late-relief requirements can leave the property taxable for the year(s) claimed.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 4 more
View official sources (5)
Monitor continued eligibility and notify the assessor of a disqualifying change. Ownership, occupancy, use, lease terms, square footage, new construction or material modification can require a new application. A nonexempt use change generally must be reported within 30 days.
- Deadline
- Within 30 days after a disqualifying use change; new application by the applicable claim deadline.
- Fee
- No uniform statewide change fee; local renewal/application fees can apply.
- Filing agency
- County assessor
- Frequency
- Continuous and event-triggered.
- How to comply
- Notify the assessor in writing and submit a new form and supporting documents when required.
- Official form or portal
- Current OR-AP-RPPTE form and county assessor workflow.
Applies to: An organization with an approved property-tax exemption.
- If ownership and qualifying use remain unchanged, the exemption may continue without annual reapplication; county requests and statutory exceptions control.
- Unreported change can produce cancellation, additional tax, penalties and interest.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 5 more
View official sources (6)
The ordinary exemption requires active occupation and actual/exclusive qualifying use. Oregon has special statutes for certain future-development uses, such as qualifying low-income housing, but no broad official rule was found that makes all preparatory or development-stage property exempt.
- Deadline
- Before acquisition and by the April 1 claim deadline.
- Fee
- Varies; property remains taxable unless the assessor approves a statutory exemption.
- Filing agency
- County assessor
- Responsible party
- County assessor; Oregon Department of Revenue
- Frequency
- Annual eligibility review.
- How to comply
- Present development plans, permits, financing, construction timeline and the exact statutory basis to the assessor.
- Official form or portal
- Applicable property-exemption form or special-use form; county assessor decision.
Applies to: A nonprofit holding vacant land, construction-stage property or property not yet actively occupied for the claimed exempt purpose.
- ORS 307.513 expressly addresses certain vacant low-income-housing land; it should not be generalized to ordinary charitable development.
- Assuming exemption before active use can lead to tax, penalties and financing surprises.
Verification in progress: Vacant or developing property requires county-assessor review; do not assume future intended use qualifies unless a specific statute and facts support exemption. No current statewide official authority was found that resolves every vacant or development-stage nonprofit property scenario. Confirmation needed from: Oregon Department of Revenue or the property’s county assessor applying the exact property type and development facts, plus any controlling Oregon Tax Court authority.
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
Review the assessor’s notice immediately and use the appeal route stated by law. Exemption denials and disqualifications commonly proceed to the Oregon Tax Court Magistrate Division within 90 days, while valuation disputes may use the Property Value Appeals Board process.
- Deadline
- Generally within 90 days after the qualifying notice for direct Tax Court appeals; follow the exact notice.
- Fee
- Court filing fee or board fee may apply; amounts depend on forum.
- Filing agency
- County assessor
- Responsible party
- County assessor; Oregon Tax Court; Property Value Appeals Board as applicable
- Frequency
- Event-triggered.
- How to comply
- File the petition or appeal with the forum identified in the notice and include the assessor record and legal basis.
- Official form or portal
- Oregon Tax Court/Property Tax Appeals resources; https://www.oregon.gov/dor/pages/appeals.aspx
Applies to: An applicant denied exemption or an exempt property disqualified by the assessor.
- The correct forum varies by whether the dispute is exemption eligibility, omitted property, value or another assessor action.
- Missing the appeal deadline can make the assessment final for the year.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 1 more
View official sources (2)
File with the assessor for the county where the property is located and follow that county’s submission, documentation and fee instructions. Multnomah County illustrates email-preferred filing and change-triggered reapplication; Josephine County currently charges $200 for first-time and $100 for renewal applications under a county order. Those local procedures are not statewide rules.
- Deadline
- County workflow plus statewide April 1/acquisition deadlines.
- Fee
- Varies locally; Josephine County example $200 first-time/$100 renewal.
- Filing agency
- County assessor
- Responsible party
- Applicable county assessor
- Frequency
- Initial and event-triggered.
- How to comply
- Use the county assessor’s current portal, email, mail or in-person process.
- Official form or portal
- County-specific nonprofit property-exemption page and statewide OR-AP-RPPTE forms.
Applies to: Any nonprofit applying for property exemption in Oregon.
- State law and DOR forms control eligibility and statutory deadlines; county instructions control local administration only.
- Using another county’s fee or method can cause rejected or late filing.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
Employer Registration, Payroll, and Benefits
Applies when the organization has Oregon employees. Registration and the BIN, withholding, quarterly combined payroll, year-end iWire, new-hire reporting, unemployment insurance, workers’ compensation, Paid Leave Oregon, and OregonSaves are separate systems with separate triggers, and account closure is separate from corporate dissolution.
Register before issuing any paychecks. Use Revenue Online or Form OR-CER, Combined Employer’s Registration, to obtain a Business Identification Number and establish the applicable Department of Revenue, Employment Department, workers’ compensation and Paid Leave Oregon records.
- Deadline
- Before the first Oregon paycheck.
- Fee
- No registration fee stated.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Responsible party
- Oregon Department of Revenue; Oregon Employment Department; Department of Consumer and Business Services; Paid Leave Oregon
- Frequency
- Initial, with event-triggered updates.
- How to comply
- Register electronically in Revenue Online or submit current Form OR-CER.
- Official form or portal
- Revenue Online; Form OR-CER — Combined Employer’s Registration.
Applies to: An Oregon nonprofit that will pay employees or otherwise become an Oregon payroll-tax employer.
- A BIN is not the federal EIN. Registering the corporation with the Secretary of State does not by itself open payroll accounts. Coverage under each payroll program still follows its own substantive trigger.
- Paying wages before registration can create withholding, UI, Paid Leave, workers’ compensation, reporting, penalty and interest exposure.
Last verified: 2026-07-28
Official sources: Oregon Department of Revenue and 1 more
View official sources (2)
Withhold Oregon personal income tax from subject wages, deposit the withheld amounts on the assigned schedule and keep the withholding account current. Nonprofit status does not create a general withholding exemption.
- Deadline
- Begin with the first subject payroll; deposit frequency is assigned under the payroll-tax rules and account history.
- Fee
- No separate withholding-account fee; tax, penalty and interest vary.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Frequency
- Each payroll, with periodic deposits and returns.
- How to comply
- Use the BIN and Revenue Online/combined payroll system for deposits and reporting.
- Official form or portal
- Revenue Online; Form OR-CER; Oregon withholding tables and payroll instructions.
Applies to: An Oregon nonprofit paying wages subject to Oregon withholding.
- Worker classification and specific statutory exclusions remain fact-dependent. Federal withholding is separate.
- Failure to withhold, deposit or report can produce assessments, penalties, interest and responsible-person exposure.
Last verified: 2026-07-28
Official sources: Oregon Department of Revenue and 2 more
View official sources (3)
File Form OQ, Oregon Quarterly Tax Report, and Form 132 employee detail each quarter. Active employers file Form OQ even when there was no payroll; Form 132 reports the employee-level wages, hours and program data required for unemployment, withholding, statewide transit tax and Paid Leave.
- Deadline
- April 30, July 31, October 31 and January 31, with next-business-day treatment when applicable.
- Fee
- No filing fee; tax, penalty and interest vary.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Responsible party
- Oregon Department of Revenue; Oregon Employment Department; Paid Leave Oregon
- Frequency
- Quarterly.
- How to comply
- File electronically through Frances Online/Revenue Online as directed by the current combined payroll instructions; paper only where permitted.
- Official form or portal
- Form OQ; Form 132; Frances Online; Revenue Online.
Applies to: A registered Oregon employer with an open combined payroll account.
- Reimbursing UI employers still report wages and Paid Leave information even though UI benefit financing differs.
- Late or missing returns can produce program-specific penalties, interest, estimated assessments and delinquency.
Last verified: 2026-07-28
Official sources: Oregon Employment Department and 2 more
View official sources (3)
File the annual withholding reconciliation Form OR-WR, including a zero reconciliation when the withholding account remained open, and submit W-2s and covered information returns electronically through iWire.
- Deadline
- Form OR-WR and W-2/1099-NEC: January 31 after the calendar year; other covered 1099s listed by DOR: March 31.
- Fee
- No filing fee; penalties can apply for late or incorrect information returns.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Frequency
- Annual.
- How to comply
- File Form OR-WR through Revenue Online and W-2/1099 files through iWire.
- Official form or portal
- Form OR-WR; iWire.
Applies to: An Oregon nonprofit that withheld Oregon tax or issued reportable W-2 or covered 1099 information returns.
- Federal W-2/1099 filing is separate. Confirm whether a particular information-return type is on DOR’s current iWire list.
- Late or missing reconciliation and information returns can produce penalties and prevent account closure.
Last verified: 2026-07-28
View official sources (2)
A general subject employer is one that pays $1,000 or more in payroll in a calendar quarter or employs one or more individuals in each of 18 separate weeks in a calendar year, subject to statutory exclusions. Register the payroll account and begin reporting when liable.
- Deadline
- When either coverage test is met or before payroll if the combined registration process requires earlier setup.
- Fee
- No registration fee; contribution rate varies unless reimbursement is elected.
- Filing agency
- Oregon Employment Department
- Responsible party
- Oregon Employment Department; Oregon Department of Revenue for combined payroll registration
- Frequency
- Initial registration plus quarterly reports.
- How to comply
- Register for a BIN through Revenue Online or submit Form OR-CER, Oregon Combined Employer’s Registration, before issuing paychecks; use the Employment Department account for UI reporting.
- Official form or portal
- Combined Employer’s Registration; payroll account; current employer resources https://www.oregon.gov/employ/businesses/pages/default.aspx
Applies to: A nonprofit employer with subject employment.
- First independent branch: payroll of $1,000 or more in a calendar quarter.
- Second independent branch: one or more employees in each of 18 separate weeks. The two branches are joined by “or”, so either one alone creates coverage.
- Certain services and workers are excluded; agricultural, domestic and governmental tests differ.
- Failure to register/report can generate assessments, penalties, interest and collection.
- Washington unemployment insurance required
- California unemployment insurance required
Last verified: 2026-07-28
Official sources: Oregon Employment Department and 2 more
View official sources (3)
A qualifying nonprofit may pay regular UI contributions or elect to reimburse the Employment Department for benefits charged. File a written reimbursement election within 30 days after the close of the quarter in which liability arose. The election continues until canceled and must remain in effect for at least two calendar years; a later election or cancellation is generally due by January 31. Within 30 days after the election becomes effective, provide a surety bond, money, letter of credit or other approved security. The statutory amount is 2% of covered wages paid during the four immediately preceding calendar quarters; if wages were not paid in all four quarters, the Director determines the amount.
- Deadline
- Election within 30 days after the close of the liability quarter; security within 30 days after the election effective date; January 31 for qualifying later election or cancellation.
- Fee
- No election fee identified; statutory security is generally 2% of covered wages for the four preceding quarters, subject to the Director’s calculation and statutory cap; reimbursements equal charged benefits under the statute.
- Filing agency
- Oregon Employment Department
- Frequency
- Initial election, security maintenance and later permitted changes.
- How to comply
- Submit the written election and Department-approved security documentation. UI Pub 206 identifies Form 601 and Form 483, but current form availability should be confirmed with the Department.
- Official form or portal
- Written reimbursement election; Department-approved surety bond, deposit, letter of credit or other security; legacy UI Pub 206 identifies Form 601 and Form 483; https://www.oregon.gov/employ/Businesses/Documents/Tax/uipub206.pdf
Applies to: A qualifying §501(c)(3) nonprofit that becomes subject to Oregon unemployment insurance.
- The current statute controls the timing and amount. UI Pub 206 remains on the official site but is old, so do not assume its form numbers or mailing instructions remain operational without confirmation.
- Reimbursing employers can face substantial benefit charges; untimely election leaves contribution financing in place, and failure to maintain security can terminate the reimbursement election.
Last verified: 2026-07-28
Official sources: Oregon Employment Department and 1 more
View official sources (2)
An employer with one or more subject workers must maintain an Oregon workers’ compensation policy. Determine employee status and the specific ORS 656.027 exclusions before treating a worker, officer, volunteer or contractor as exempt.
- Deadline
- Before the first subject worker begins work and continuously thereafter.
- Fee
- Premium varies by payroll and classification; no state application fee stated.
- Filing agency
- Oregon Department of Consumer and Business Services, Workers’ Compensation Division
- Responsible party
- Oregon Department of Consumer and Business Services; Workers’ Compensation Division
- Frequency
- Continuous while subject workers are employed.
- How to comply
- Purchase coverage from an authorized insurer or qualify for self-insurance if eligible.
- Official form or portal
- Workers’ compensation insurance policy; DCBS coverage guidance https://www.oregon.gov/dcbs/sbo/pages/do-i-need-coverage.aspx
Applies to: A private Oregon nonprofit with one or more subject workers.
- ORS 656.027 contains specific exemptions; a volunteer label or independent-contractor agreement is not conclusive.
- Uninsured employers can face civil penalties and responsibility for claim costs plus administrative fees.
- Washington workers compensation required
- Texas workers compensation required in some cases
Last verified: 2026-07-28
View official sources (2)
Report the person to the Oregon Child Support Program within 20 calendar days. Use the Employer Services Portal, or the current Oregon New Hire Reporting Form by an allowed alternative method. Electronic filers may transmit two monthly batches if the batches are 12 to 16 days apart.
- Deadline
- Within 20 calendar days after hire, rehire, engagement or reengagement.
- Fee
- No filing fee.
- Filing agency
- Oregon Department of Justice, Division of Child Support
- Frequency
- Event-triggered for each covered worker.
- How to comply
- File through the Oregon DOJ Employer Services Portal or submit the current form by an allowed mail/fax method.
- Official form or portal
- Oregon DOJ Employer Services Portal; Oregon New Hire Reporting Form.
Applies to: An Oregon employer hiring or rehiring an employee, or engaging/reengaging an individual independent contractor covered by Oregon’s reporting law.
- The independent-contractor rule applies to an individual, not every vendor entity. Worker classification for payroll and employment law remains separate.
- The Department may pursue statutory enforcement and penalties for failure to report; delayed reporting also impairs child-support enforcement.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Division of Child Support and 2 more
View official sources (3)
Protect the employee’s job after the statutory 90-consecutive-calendar-day employment period and follow the reinstatement rules. An employer may apply in Frances Online for an equivalent plan, but the plan must be approved and provide benefits equal to or greater than the state plan before it replaces the ordinary state-plan method.
- Deadline
- Job protection applies after the statutory service period; equivalent-plan approval must precede reliance on the private plan.
- Fee
- Equivalent-plan application: $250 initial and $150 reapproval under current guidance; no separate job-protection fee.
- Filing agency
- Paid Leave Oregon, Oregon Employment Department (Paid Leave Oregon)
- Frequency
- Leave-event triggered; equivalent-plan approval and renewal as required.
- How to comply
- Manage leave and equivalent-plan applications in Frances Online.
- Official form or portal
- Frances Online; Paid Leave equivalent-plan application.
Applies to: An Oregon nonprofit employee taking approved Paid Leave, and an employer considering a private equivalent plan.
- Employers with fewer than 25 employees remain subject to job protection even though they generally do not pay the employer contribution. Position-restoration details depend on employer size and whether the position still exists.
- Failure to restore a protected employee or administering an unapproved/inadequate plan can lead to agency enforcement and employee remedies.
Last verified: 2026-07-28
Official sources: Paid Leave Oregon, Oregon Employment Department and 2 more
View official sources (3)
Register for OregonSaves and facilitate employee payroll deductions unless the employer sponsors a qualified retirement plan and certifies the exemption in the employer portal. Newly subject employers in the annual registration wave must register or certify exemption by July 31; an employer ending a qualified plan generally has the later of the ordinary applicable date or 90 days after the plan ends.
- Deadline
- New-employer annual deadline: July 31; after a qualified plan ends: later of the normal deadline or 90 days after termination.
- Fee
- No employer registration fee and no employer contribution; employees own and fund their accounts.
- Filing agency
- Oregon State Treasury; Oregon Retirement Savings Board
- Frequency
- Initial registration/exemption certification, payroll-by-payroll facilitation and updates.
- How to comply
- Register or certify exemption in the OregonSaves employer portal, provide employee data and transmit payroll deductions.
- Official form or portal
- OregonSaves employer portal; Certificate of Exemption workflow.
Applies to: An Oregon employer meeting the OregonSaves employer definition and not sponsoring a qualified employer retirement plan.
- A nonprofit employer is not exempt merely because it is tax-exempt. The duty depends on employer status and whether a qualified plan exists.
- The Board may impose up to $100 per eligible employee, capped at $5,000 per calendar year, for failure to provide the payroll-deduction opportunity.
Last verified: 2026-07-28
Official sources: Oregon Secretary of State, Administrative Rules and 1 more
View official sources (2)
File the Business Change in Status process and final payroll reports to close or update Department of Revenue and Employment Department accounts. If the employer ceases operations, discontinues the business or disposes of substantially all assets, Paid Leave contributions become immediately due and must be paid within 10 calendar days. Separately cancel or update workers’ compensation, OregonSaves and any local payroll/tax accounts as applicable; corporate dissolution alone does not complete these closures.
- Deadline
- Event-triggered when payroll stops, ownership/entity status changes or the organization closes. Paid Leave contributions are due within 10 calendar days after the statutory cessation, discontinuance or disposition trigger; other final returns follow their applicable program schedules.
- Fee
- No general closure fee stated; final tax, benefit and premium balances may remain due.
- Filing agency
- Oregon Department of Revenue (Oregon DOR)
- Responsible party
- Oregon Department of Revenue; Oregon Employment Department; Department of Consumer and Business Services; Paid Leave Oregon; OregonSaves; local tax authorities
- Frequency
- One time per closure or status change, with final returns.
- How to comply
- Use the Business Change in Status form/current online process, file final combined payroll reports and separately notify each remaining program or local authority.
- Official form or portal
- Business Change in Status; Revenue Online; Frances Online; program-specific closure workflows.
Applies to: An Oregon nonprofit that stops employing workers, changes ownership/entity structure, sells the operation or closes.
- A structural change can require a new OR-CER rather than only an account update. DOJ charity closure and SOS corporate dissolution remain separate facts.
- Open accounts can continue to generate zero-return duties, estimated assessments, premiums, notices and penalties after operations stop.
Last verified: 2026-07-28
View official sources (4)
Charitable Gaming
Applies when the organization runs bingo, raffles, or Monte Carlo events. Each game type has its own exact no-license limits and its own licence class, and gaming authority never carries alcohol authority with it.
Only federally tax-exempt organizations, public agencies and public schools within the statutory framework may conduct charitable gaming. A private organization generally must have held federal tax-exempt status for at least one year and actively pursued its charitable, fraternal or religious purpose during that period.
- Deadline
- Before applying for a license or using a no-license exemption.
- Fee
- No eligibility filing fee apart from the applicable license.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Before each licensing or exemption decision.
- How to comply
- Maintain IRS determination, organizing documents, activity history and current DOJ/SOS status; submit with the license application when required.
- Official form or portal
- Applicable bingo, raffle or Monte Carlo license application; https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
Applies to: A nonprofit seeking to conduct bingo, raffle or Monte Carlo gaming in Oregon.
- Public agencies and public schools follow the statutory eligibility route even though they may not have an IRS determination letter in the same form as a private charity.
- Ineligible gaming can be unlawful gambling and can trigger denial, penalties, injunction or criminal enforcement.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
A bingo license is not required only when handle is no more than $2,000 per session and total bingo handle is no more than $5,000 per calendar year. Both conditions must be satisfied; reaching a higher amount on either branch defeats the exemption.
- Deadline
- Monitor each session and cumulative calendar-year handle before and during play.
- Fee
- $0 license fee only while both exemption conditions are met.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Per session and annual.
- How to comply
- Maintain session and annual handle records; apply for the proper license before exceeding either limit.
- Official form or portal
- No-license bingo exemption under OAR 137-025-0040(2)(b); current forms page https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
Applies to: An eligible nonprofit operating low-volume bingo without a DOJ license.
- First bingo exemption condition: handle of $2,000 or less per session.
- Second bingo exemption condition: annual handle of $5,000 or less. Both conditions must hold at once; exceeding either one ends the no-license treatment.
- The current DOJ FAQ summarizes only the $5,000 annual ceiling; the official handbook reproduces the controlling per-session and annual rule.
- Exceeding either limit without a license can make the gaming unlawful and expose the organization to enforcement.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 2 more
View official sources (3)
Apply for the applicable bingo class before play. Current operational forms identify Class A ($200), Class B ($100), Class C ($40) and Class D ($20) structures by anticipated handle, plus a $40 game-manager permit. Higher classes have quarterly or annual financial reporting as specified by the forms and rules.
- Deadline
- Allow up to 60 days after a complete application; no bingo before approval. Renew/report by the license-specific schedule.
- Fee
- Class A $200; Class B $100; Class C $40; Class D $20; manager permit $40 under current operational forms.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual license plus quarterly or annual reports by class.
- How to comply
- Submit the correct bingo application, responsible-official certifications and fee; file quarterly or annual reports through DOJ’s current forms process.
- Official form or portal
- Bingo Class A/B and C/D License Applications; bingo quarterly/annual reports; https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
Applies to: An eligible nonprofit whose bingo exceeds the no-license limits.
- The linked bingo forms retain older revision dates. Confirm the current class, handle projection, reporting form and submission address with DOJ before filing.
- Operating before approval or failing to report can lead to license sanctions, penalties and unlawful-gambling exposure.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 4 more
View official sources (5)
A raffle license is not required only when cumulative raffle handle is less than $10,000 during the calendar year. Exactly $10,000 does not satisfy the rule’s strict less-than operator, even though the current FAQ and older application use simplified ‘no more than’ language.
- Deadline
- Track cumulative calendar-year handle before ticket sales and every drawing.
- Fee
- $0 license fee only below $10,000 annual cumulative handle.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Per raffle and annual cumulative monitoring.
- How to comply
- Maintain ticket, sales, prize and drawing records; obtain a license before reaching the nonexempt boundary.
- Official form or portal
- No-license raffle exemption under OAR 137-025-0040(2)(c); current forms page https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
Applies to: An eligible nonprofit conducting one or more raffles without a DOJ license.
- The raffle exemption is strictly less than $10,000 cumulative annual handle, so exactly $10,000 is outside it and a license is required.
- The rule operator controls over FAQ shorthand. Exactly $10,000 should be treated as license-required unless DOJ issues current contrary authority.
- Conducting a nonexempt raffle without a license can constitute unlawful gambling and trigger DOJ action.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 3 more
View official sources (4)
Class A authorizes raffles without a handle ceiling and costs $100. Class B costs $40 and limits handle to no more than $10,000 per raffle. File the required annual raffle report no later than 60 days after the license year ends and provide any required raffle notice or drawing information.
- Deadline
- License before ticket sales; annual report within 60 days after license-year end.
- Fee
- Class A $100; Class B $40.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual license and report; drawing-specific notices as required.
- How to comply
- Submit the raffle application/renewal and fee, then file the annual raffle report and maintain records.
- Official form or portal
- Raffle Class A/B License Application and Annual Raffle Report; https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
Applies to: An eligible nonprofit whose raffle activity is not exempt from licensing.
- Class B’s per-raffle ceiling is distinct from the no-license annual cumulative threshold; do not merge them.
- Unlicensed sales or missing reports can produce sanctions and gambling enforcement.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
Alternative raffle formats require DOJ review and approval before operation; submit the request at least 30 days before ticket sales. The organization must own or have enforceable control of the advertised prize and comply with format-specific prize, drawing and disclosure conditions.
- Deadline
- At least 30 days before ticket sales or implementation of the alternative format.
- Fee
- No separate approval fee identified beyond the raffle license.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Per format/campaign.
- How to comply
- Submit the alternative-format request and full game rules, ticket, prize and drawing plan to DOJ.
- Official form or portal
- Alternative Raffle Format approval request; current entry through Charitable Gaming forms and resources.
Applies to: A licensed organization proposing a progressive, Queen of Hearts, ticket-by-chance or another alternative raffle format, or offering significant prizes.
- Ordinary door-prize drawings at organization meetings have a separate narrow exemption when sale and drawing occur at the meeting and total prizes do not exceed $600.
- Operating an unapproved format can cause license sanctions, ticket refunds and unlawful-gambling exposure.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
A Monte Carlo license is not required only when handle is no more than $2,000 per event and total Monte Carlo handle is no more than $5,000 per calendar year. Both conditions apply.
- Deadline
- Monitor every event and cumulative calendar-year handle.
- Fee
- $0 license fee only while both conditions are met.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Per event and annual.
- How to comply
- Maintain event and annual handle records and obtain a license before exceeding either limit.
- Official form or portal
- No-license Monte Carlo exemption under OAR 137-025-0040(2)(d); current forms page https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
Applies to: An eligible nonprofit holding low-volume Monte Carlo events without a license.
- First Monte Carlo exemption condition: handle of $2,000 or less per event.
- Second Monte Carlo exemption condition: annual handle of $5,000 or less. Both conditions must hold at once.
- The current FAQ summarizes only the $5,000 annual total; the governing rule also imposes the $2,000 per-event ceiling.
- Exceeding either boundary without a license can make the event unlawful.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 2 more
View official sources (3)
Class A costs $100 and authorizes up to seven events per license year with handle above $10,000 per event. Class B costs $40 and authorizes up to seven events with handle no more than $5,000 each or up to two events with handle no more than $10,000 each. Give DOJ at least ten days’ notice before an event expected to exceed $5,000 handle and file the required annual/event reports.
- Deadline
- License before event; notice at least 10 days before an event expected to exceed $5,000; reports by form schedule.
- Fee
- Class A $100; Class B $40; licensed contractor $300; equipment supplier $50 under current operational forms.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Annual license plus event notice/reporting.
- How to comply
- Submit the Monte Carlo application/renewal and fee, event notice and annual/event reports; use licensed contractors/suppliers when required.
- Official form or portal
- Monte Carlo Class A/B Application, Event Notice and Annual Report; https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
Applies to: An eligible nonprofit whose Monte Carlo activity exceeds the no-license limits.
- The Class A and B event structures are different and cannot be reduced to a single annual-handle threshold.
- Noncompliant events can produce sanctions, loss of proceeds and criminal gambling exposure.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 4 more
View official sources (5)
Deposit, account for and use net proceeds only for the organization’s lawful charitable, fraternal or religious purposes and permitted gaming expenses. Maintain tickets, sales, prizes, workers, expenses, bank and report records for at least three years. Compensation is restricted and varies by gaming activity and licensed role.
- Deadline
- Continuously; retain records at least three years.
- Fee
- No separate recordkeeping fee; unlawful compensation or diversion can generate repayment and penalties.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Per event/session and annual.
- How to comply
- Use dedicated accounting controls, preserve source documents and file required reports.
- Official form or portal
- Gaming books and records; applicable annual/quarterly report forms.
Applies to: Organizations conducting licensed or exempt charitable gaming.
- Volunteer and employee rules differ by bingo, raffle, Monte Carlo, manager, supplier and contractor role; confirm the exact license rule.
- Improper use, compensation or missing records can support license revocation, restitution, civil penalties and criminal enforcement.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 3 more
View official sources (4)
Current official materials require approval of alternative raffle formats and preserve criminal gambling boundaries, but the sources reviewed do not directly resolve every internet, electronic-ticket, geolocation, payment-card or third-party platform configuration. Obtain written DOJ confirmation before launch.
- Deadline
- Before advertising, accepting payment or issuing electronic participation rights.
- Fee
- Varies; ordinary license and approval fees still apply.
- Filing agency
- Oregon Department of Justice, Charitable Activities Section
- Frequency
- Per proposed technology or platform.
- How to comply
- Submit the complete technology, payment, ticket, drawing, location and records workflow to DOJ for written determination or approval.
- Official form or portal
- Alternative-format approval and charitable-gaming licensing process; https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
Applies to: An organization proposing online ticket sales, electronic drawing systems, remote participation, payment cards or another technology-enabled gaming method.
- A website used only for information is different from selling tickets or permitting remote play; payment-card acceptance does not itself resolve legality.
- An unsupported online method can create gambling, consumer, payment and license violations.
Verification in progress: Confirm internet, electronic-ticket and payment-card methods with Oregon DOJ before use; the ordinary gaming license or exemption does not by itself resolve the method. Current Oregon official authority did not directly resolve every internet/electronic ticket and payment-card configuration. Confirmation needed from: Current written Oregon DOJ Charitable Activities guidance or a controlling current rule that directly addresses the proposed electronic method for the specific game.
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Oregon Legislative Assembly and 5 more
View official sources (6)
A DOJ gaming license or exemption does not authorize the sale, service, auction or raffle of alcohol. Determine separately whether the event needs an OLCC Special Event License or nonprofit Exempt Event approval and whether a raffle license is also required for an alcohol prize.
- Deadline
- Before advertising the prize or serving/selling alcohol at the event.
- Fee
- OLCC license or permit fees vary; no universal gaming-alcohol fee.
- Filing agency
- Oregon Department of Justice (Oregon DOJ)
- Responsible party
- Oregon Department of Justice; Oregon Liquor and Cannabis Commission
- Frequency
- Per event or prize.
- How to comply
- Obtain the applicable OLCC approval and preserve it with the gaming file.
- Official form or portal
- Activity-specific OLCC permit plus charitable-gaming license/notice.
Applies to: A gaming event that sells, serves or awards alcoholic beverages.
- This report does not inventory every OLCC event permit; alcohol is included only because DOJ gaming materials flag the issue.
- Unlicensed alcohol activity can result in denial, confiscation, civil penalties and gaming-license consequences.
Last verified: 2026-07-28
Official sources: Oregon Department of Justice, Charitable Activities Section and 4 more
View official sources (5)
Alcohol Special Events and General Licensing
Applies when alcohol is served or sold at an event, and to activity and local licences generally. Free events, nonprofit Exempt Events, Temporary Sales Licence — Nonprofit Type 1 and Type 2, and individual Alcohol Service Permits are not interchangeable, and OLCC takes special-event applications only through CAMP.
OLCC approval is required when alcohol is sold, or when alcohol is available and the organization charges or accepts donations for admission or otherwise requires payment to attend. A registered Oregon nonprofit may qualify for prior Exempt Event approval for up to 45 event days per calendar year; a truly free event with no required payment, purchase or monetary donation for alcohol, admission, goods or services does not need a special-event liquor license under the current OLCC page.
- Deadline
- Submit sufficiently early; OLCC states that applications received less than two weeks before the event may not be processed in time. Exempt Event approval must be received before each event date.
- Fee
- Exempt Event approval: no OLCC fee. Local government may charge a separate fee.
- Filing agency
- Oregon Liquor and Cannabis Commission (OLCC)
- Frequency
- Per event/date; 45-day annual cap for Exempt Events.
- How to comply
- Complete the current local-government step when required and submit through CAMP; paper applications are no longer accepted.
- Official form or portal
- CAMP; nonprofit Exempt Event approval; Special Event Licensing page.
Applies to: An Oregon nonprofit making alcohol available at a special event.
- Donated alcohol does not by itself remove licensing. Auctioning or raffling alcohol is treated as a sale, and a charitable raffle may also need DOJ authority. The current-linked Exempt Event guide contains an old paper workflow; CAMP controls filing mechanics.
- Unlicensed alcohol sale or admission-linked service can produce denial, sanctions and criminal/civil alcohol-law exposure.
Last verified: 2026-07-28
Official sources: Oregon Liquor and Cannabis Commission and 2 more
View official sources (3)
Obtain the local-government recommendation and apply in CAMP for TSL-NP Type 1 when a registered nonprofit uses the licensed special-event route. Oregon law allows this temporary license for a registered nonprofit; the current-linked instructions specifically direct nonprofits that have exhausted their 45 Exempt Event days to Type 1 and also cover specified government entities. The license authorizes retail alcohol sales and auctions within its privileges but not alcohol raffles under the TSL privilege.
- Deadline
- OLCC recommends at least two weeks before an event with 1,000 or fewer expected attendees and at least 30 days before an event with 1,001 or more.
- Fee
- $50 per license day; local recommendation fee may apply.
- Filing agency
- Oregon Liquor and Cannabis Commission (OLCC)
- Responsible party
- Oregon Liquor and Cannabis Commission; applicable city or county
- Frequency
- Per application/event; up to 30 nonconsecutive event days per application under the current-linked guide.
- How to comply
- Obtain the local recommendation, then file through CAMP and pay the fee when required by the current CAMP workflow.
- Official form or portal
- CAMP; TSL-NP Type 1; Special Events Local Government Recommendation.
Applies to: An Oregon-registered nonprofit or charitable organization selling alcohol, including admission/ticket/donation arrangements, when it uses the TSL-NP Type 1 route.
- Donated alcohol may be accepted under the stated supplier rules. Auctions are permitted within the stated privileges; raffles require the separate Exempt Event/DOJ analysis. Old paper-payment directions are superseded by CAMP.
- Operating outside an issued license or its privileges can cause sanctions and denial of future applications.
Last verified: 2026-07-28
Official sources: Oregon Liquor and Cannabis Commission and 5 more
View official sources (6)
Obtain the local-government recommendation and apply in CAMP for TSL-NP Type 2. This route is for the qualifying political committee, not an ordinary public charity merely because it is nonprofit.
- Deadline
- At least two weeks before events with 1,000 or fewer expected attendees and at least 30 days before events with 1,001 or more.
- Fee
- $50 per license day; local recommendation fee may apply.
- Filing agency
- Oregon Liquor and Cannabis Commission (OLCC)
- Responsible party
- Oregon Liquor and Cannabis Commission; applicable city or county
- Frequency
- Per application/event; up to seven nonconsecutive event days per application under the current-linked instructions.
- How to comply
- Obtain the local recommendation and submit the CAMP application.
- Official form or portal
- CAMP; TSL-NP Type 2; Special Events Local Government Recommendation.
Applies to: A political committee that filed a statement of organization under ORS 260.039 or 260.042 and will sell alcohol or tie alcohol to tickets, admission or donations.
- Federal §501(c)(3) organizations cannot treat state political-committee or liquor licensing as permission to intervene in candidate campaigns.
- Using the wrong nonprofit license type can cause rejection, delay or unlicensed-event enforcement.
Last verified: 2026-07-28
Official sources: Oregon Liquor and Cannabis Commission and 6 more
View official sources (7)
Generally, a person serving alcohol or managing servers in a TSL area must hold a valid Alcohol Service Permit. A registered nonprofit or charitable TSL licensee may use servers/managers without permits if they complete the organization’s training and read, sign and date OLCC’s volunteer-server brochure. Servers at an approved nonprofit Exempt Event do not need service permits under the current-linked guide.
- Deadline
- Before serving or managing alcohol at the event; permit renewal every five years.
- Fee
- $23 for an Alcohol Service Permit; nonprofit training alternative has no OLCC permit fee stated.
- Filing agency
- Oregon Liquor and Cannabis Commission (OLCC)
- Frequency
- Per event/continuous permit term.
- How to comply
- Apply for individual permits through CAMP or document the qualifying nonprofit training/brochure alternative.
- Official form or portal
- CAMP Alcohol Service Permit; What Every Volunteer Alcohol Server Needs to Know.
Applies to: Individuals serving or managing alcohol at an Oregon special event.
- Manufacturer/wholesaler representatives have narrower alternatives. The training exception does not eliminate the nonprofit organization’s event-license or Exempt Event approval duty.
- Unauthorized service and service to minors or visibly intoxicated persons can produce individual and licensee sanctions.
Last verified: 2026-07-28
Official sources: Oregon Liquor and Cannabis Commission and 3 more
View official sources (4)
Register the entity with the Secretary of State, then identify activity-specific and local approvals. Oregon does not issue one universal statewide business license. Cities and counties may require business registration, zoning, occupancy, fire, food, event or other permits, and state agencies license regulated programs.
- Deadline
- Before beginning the regulated activity or occupying the facility.
- Fee
- No universal statewide license fee; local and activity-specific fees vary.
- Filing agency
- Oregon Secretary of State (Oregon SOS)
- Responsible party
- Oregon Secretary of State; applicable state agency, city and county
- Frequency
- Initial, renewal and event-based as the license requires.
- How to comply
- Use the Oregon Business Xpress/license directory and the actual city, county and program regulator.
- Official form or portal
- No universal form; Oregon Secretary of State Starting a Business page https://sos.oregon.gov/business/information-center/pages/starting-business.aspx
Applies to: Any Oregon nonprofit operating programs, facilities, events, employment or regulated activities.
- Portland business-tax registration is a local tax account, not proof of zoning, occupancy or program authorization. Tier 3 specialized licensing was screened but not expanded into placeholder facts.
- Operating without a required permit can cause stop-work, closure, fines or license sanctions.
- Washington local business license required in some cases
- Florida local business license varies by locality
Last verified: 2026-07-28
Official sources: City of Portland Revenue Division and 1 more
View official sources (2)
Lobbying and Campaign Finance
Applies when the organization lobbies Oregon officials or spends on Oregon elections. The lobbyist and the client/employer file separately, political committees, independent-expenditure filers, and political-communication payers have separate duties, and the January 1, 2027 contribution-limit phase is not yet in force.
Register in OGEC’s Electronic Filing System within three business days after agreeing to lobby for compensation or after exceeding the uncompensated-person exception. The statutory exception applies only when there is no compensation agreement and the person does not exceed 24 lobbying hours or $100 in lobbying expenses in a calendar quarter. File a separate registration for each client, obtain client acceptance and file quarterly expenditure reports, including zero-activity reports, until termination.
- Deadline
- Registration within three business days after the trigger; client authorization/acceptance within 10 calendar days; quarterly reports due April 15, July 15, October 15 and January 15; termination within three business days after lobbying ceases.
- Fee
- No registration fee stated. Late reports: $10 per day for the first 14 days, then $50 per day, up to $5,000.
- Filing agency
- Oregon Government Ethics Commission (OGEC)
- Frequency
- Registration per client; quarterly reporting; event-triggered termination.
- How to comply
- Register, report and terminate in OGEC EFS.
- Official form or portal
- OGEC Electronic Filing System.
Applies to: A person lobbying Oregon legislative or executive officials for a nonprofit client or employer.
- First exception condition: there is no agreement to be compensated for lobbying.
- Second exception condition: no more than 24 hours of lobbying activity during the quarter.
- Third exception condition: spending not in excess of $100 during the quarter. All three conditions must hold, and the operators are the statutory ones.
- Not every communication is lobbying. The statute excludes specified activities and preserves the uncompensated low-time/low-expense exception. The OGEC summary page abbreviates the threshold; the statutory operators control.
- Late or missing registration/reports can produce automatic late penalties and civil penalties up to $5,000.
Last verified: 2026-07-28
Official sources: Oregon Government Ethics Commission and 3 more
View official sources (4)
Accept or authorize the lobbyist’s registration in OGEC EFS and file the nonprofit client/employer quarterly expenditure report, including a zero report when there was no reportable activity. File termination and final reports when the lobbying relationship ends.
- Deadline
- Accept within 10 calendar days of the lobbyist registration invitation; reports due April 15, July 15, October 15 and January 15; terminate promptly and complete reports through the termination quarter.
- Fee
- No filing fee stated. Late-report penalties follow the OGEC $10/$50 daily schedule up to $5,000.
- Filing agency
- Oregon Government Ethics Commission (OGEC)
- Frequency
- Per lobbyist relationship and quarterly.
- How to comply
- Use OGEC EFS for acceptance, reports and termination.
- Official form or portal
- OGEC Electronic Filing System — client/employer account.
Applies to: A nonprofit that employs or retains an Oregon lobbyist.
- The client/employer report is separate from the lobbyist’s personal report. Volunteer advocacy that never creates a registrable lobbyist may not create this workflow.
- Failure to accept, report or terminate accurately can produce penalties and incomplete public lobbying records.
Last verified: 2026-07-28
Official sources: Oregon Legislative Assembly and 2 more
View official sources (3)
Establish a dedicated campaign account at an Oregon financial institution and file a Statement of Organization in ORESTAR no later than three business days after first receiving a contribution or making an expenditure for the political purpose. Keep records current within seven business days and file transactions or, if eligible, a limited-contributions-and-expenditures certificate.
- Deadline
- Statement of Organization within three business days after the first contribution or expenditure; amendments within 10 calendar days; transaction deadlines depend on election timing.
- Fee
- No registration fee stated.
- Filing agency
- Oregon Secretary of State, Elections Division
- Frequency
- Initial registration, continuous records and election-calendar transaction reporting.
- How to comply
- Register and report through ORESTAR; use current SEL forms only when the manual permits paper filing.
- Official form or portal
- ORESTAR; SEL 221 Statement of Organization for Political Action Committee.
Applies to: A nonprofit or affiliated group that becomes a political action committee under Oregon law, including organized support or opposition to a ballot measure.
- A group supporting or opposing a petition before it becomes a certified measure may follow a petition-committee or pre-measure rule. Oregon registration does not override federal §501(c)(3)’s prohibition on candidate campaign intervention.
- Late or insufficient registration/transactions can produce civil penalties and treasurer or designated-penalty liability.
Last verified: 2026-07-28
Official sources: Oregon Secretary of State, Elections Division and 3 more
View official sources (4)
Register in ORESTAR when aggregate independent expenditures exceed $250 in a calendar year to support or oppose a candidate or measure, or when an expenditure is $250 or more for a covered electioneering communication within the statutory election window. Report the current-year activity and later transactions on the applicable expedited or ordinary schedule.
- Deadline
- Initial registration/reporting promptly after the threshold; the manual requires current-year expenditures within seven days after exceeding the threshold, with later transactions generally due within seven or 30 calendar days depending on the election schedule.
- Fee
- No registration fee stated.
- Filing agency
- Oregon Secretary of State, Elections Division
- Frequency
- Event-triggered registration and transaction reporting.
- How to comply
- Register and report in ORESTAR as an independent-expenditure filer.
- Official form or portal
- ORESTAR independent-expenditure filer account.
Applies to: A nonprofit making political communications independently of a candidate or measure committee rather than through its own PAC.
- Independent advocacy uses more than $250 in a calendar year.
- A covered electioneering communication uses $250 or more. The two operators are deliberately different and must not be merged.
- The communication must be independent; coordination can change the classification. The manual contains exceptions, including qualifying nonpartisan voter guides. Federal tax restrictions remain separate.
- Failure to register or report can produce civil penalties and public-disclosure violations.
Last verified: 2026-07-28
Official sources: Oregon Secretary of State, Elections Division and 3 more
View official sources (4)
Include the required paid-for-by identification and, when applicable, the current top-five contributor disclosure. The Elections Division currently states that state disclosure rules generally apply to communications supporting or opposing a clearly identified candidate; current state law does not generally require the same disclaimer for measure communications, although federal or local rules may.
- Deadline
- At publication or distribution of each regulated communication.
- Fee
- No filing fee; a violation may carry a civil penalty up to 150% of the total cost of the communication.
- Filing agency
- Oregon Secretary of State, Elections Division
- Frequency
- Per communication.
- How to comply
- Place the disclosure directly on/in the communication using the current format guidance and retain contributor support.
- Official form or portal
- Political Communication Disclosures guidance.
Applies to: A nonprofit paying for a communication that currently falls within Oregon’s political-communication disclosure law.
- Exceptions apply to specified small/limited committees and independent-expenditure filers below the applicable threshold. Local ordinances and federal rules may impose additional disclosures.
- Missing or insufficient disclosures can produce a cost-based civil penalty and correction obligations.
Last verified: 2026-07-28
Official sources: Oregon Secretary of State, Elections Division and 1 more
View official sources (2)
Treat the Phase 1 contribution limits, revised committee/disclosure rules for certain independent expenditures, new penalties and carryover-fund rules as future-effective on January 1, 2027. Continue using current ORESTAR law and current disclosure guidance until the relevant provisions become operative.
- Deadline
- Future effective date: January 1, 2027 for the identified Phase 1 systems; later provisions follow their enacted dates.
- Fee
- No separate implementation fee stated.
- Filing agency
- Oregon Secretary of State, Elections Division
- Frequency
- Transition-based.
- How to comply
- Use current ORESTAR rules through 2026 and recheck the final rulemaking, manual and portal before 2027 activity.
- Official form or portal
- Campaign Finance Reform Implementation page; future ORESTAR/manual updates.
Applies to: A nonprofit, PAC, donor or independent-expenditure filer planning Oregon political activity across the 2026–2027 transition.
- Rulemaking and system work were scheduled after the correction date. Do not infer final 2027 portal fields from the enacted bills alone.
- Applying future limits too early can misstate current legality; ignoring them after the operative date can create contribution, disclosure and penalty exposure.
Last verified: 2026-07-28
Official sources: Oregon Secretary of State, Elections Division and 2 more
View official sources (3)
Official Sources
106 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Oregon Department of Revenue | 2025 Form OR-CAT Instructions | https://www.oregon.gov/dor/forms/FormsPubs/form-or-cat-instr_106-003-1_2025.pdf | |
| Oregon Department of Revenue; Oregon Employment Department; Paid Leave Oregon | 2026 Oregon Combined Payroll Tax Report Instructions | https://www.oregon.gov/dor/forms/FormsPubs/combined-payroll_211-155-2_2026.pdf | |
| Oregon Department of Revenue | 2026 Summary of Legislation | https://www.oregon.gov/dor/pages/2026-summary-of-legislation.aspx | |
| Oregon Liquor and Cannabis Commission | Alcohol Service Permits | https://www.oregon.gov/olcc/pages/alcohol-service-permits.aspx | |
| Oregon Secretary of State, Corporation Division | Annual Report or Renewal | https://sos.oregon.gov/business/pages/obr-annual-report-renewal.aspx | |
| Oregon Secretary of State, Corporation Division | Application for Amendment/Withdrawal — Foreign Nonprofit | https://sos.oregon.gov/business/Documents/business-registry-forms/fnp-amend-withdraw.pdf | |
| Oregon Secretary of State, Corporation Division | Application for Amendment/Withdrawal — Foreign Nonprofit Form Instructions | https://sos.oregon.gov/business/register/Pages/application-for-amendment-withdrawal-nonprofit-form-instructions.aspx | |
| Oregon Secretary of State, Corporation Division | Application for Authority to Transact Business — Foreign Nonprofit Corporation | https://sos.oregon.gov/business/Documents/business-registry-forms/fnp-authority.pdf | |
| Oregon Secretary of State, Corporation Division | Articles of Incorporation — Nonprofit Form Instructions | https://sos.oregon.gov/business/register/Pages/articles-of-incorporation-form-instructions-nonprofit.aspx | |
| Oregon Secretary of State, Corporation Division | Assumed Business Name Registration | https://sos.oregon.gov/business/pages/obr-assumed-business-name-registration.aspx | |
| Oregon Department of Justice, Charitable Activities Section | Bingo Class A/B License Application and Renewal | https://www.doj.state.or.us/wp-content/uploads/2017/06/bingo_class_ab_license_application_renewal.pdf | |
| Oregon Secretary of State, Corporation Division | Business Registration Forms | https://sos.oregon.gov/business/register/pages/business-registration-forms.aspx | |
| Oregon Secretary of State, Corporation Division | Business Registry Fee Schedule | https://sos.oregon.gov/business/Documents/business-registry-forms/br-fee-schedule.pdf | |
| City of Portland Revenue Division | Business Tax Filing and Payment Information | https://www.portland.gov/revenue/business-tax | |
| Oregon Secretary of State, Elections Division | Campaign Finance Manual | https://sos.oregon.gov/elections/documents/campaign-finance.pdf | |
| Oregon Secretary of State, Elections Division | Campaign Finance Reform Implementation | https://sos.oregon.gov/elections/campaign-finance/pages/campaign-finance-legislation.aspx | |
| Oregon Business Xpress | Change or Close a Business | https://www.oregon.gov/business/pages/change-close.aspx | |
| Oregon Department of Justice | Charitable Activities Online Portal | https://justice.oregon.gov/paymentportal/Account/Login | |
| Oregon Department of Justice, Charitable Activities Section | Charitable Gaming FAQs & Resources | https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-faqs/ | |
| Oregon Department of Justice, Charitable Activities Section | Charitable Gaming Handbook | https://www.doj.state.or.us/wp-content/uploads/2021/12/gaming_handbook.pdf | |
| Oregon Department of Justice, Charitable Activities Section | Charitable Gaming License Applications and Reports | https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/ | |
| Oregon Department of Justice, Charitable Activities Section | Charitable Gaming Statutes and Rules | https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-statutes-and-rules/ | |
| Oregon Secretary of State | Close a Business | https://sos.oregon.gov/business/information-center/pages/close-a-business.aspx | |
| Oregon Department of Justice, Charitable Activities Section | Closing and Dissolving a Charity | https://www.doj.state.or.us/charitable-activities/starting-or-closing-a-charity/closing-and-dissolving-a-charity/ | |
| Oregon Department of Revenue | Corporate Activity Tax | https://www.oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx | |
| Oregon Department of Revenue | Corporation Excise and Income Tax Requirements | https://www.oregon.gov/dor/programs/businesses/pages/corp-requirements.aspx | |
| Oregon Department of Consumer and Business Services, Small Business Ombudsman | Do I Need Workers’ Compensation Coverage? | https://www.oregon.gov/dcbs/sbo/pages/do-i-need-coverage.aspx | |
| Oregon Secretary of State, Corporation Division | Domestic Nonprofit Corporation Forms | https://sos.oregon.gov/business/register/pages/domestic-nonprofit-corporation-forms.aspx | |
| Oregon Employment Department | Employer Responsibilities | https://www.oregon.gov/employ/businesses/pages/employer-responsibilities.aspx | |
| Oregon Department of Justice, Charitable Activities Section | File Your Annual Report | https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/file-your-annual-report/ | |
| Oregon Department of Justice, Charitable Activities Section | For Professional Fundraisers | https://www.doj.state.or.us/charitable-activities/for-professional-fundraisers/for-professional-fundraisers/ | |
| Oregon Secretary of State, Corporation Division | Foreign Nonprofit Corporation Forms | https://sos.oregon.gov/business/register/pages/foreign-nonprofit-corporation-forms.aspx | |
| Oregon Department of Justice, Charitable Activities Section | Form CT-12 — Annual Report for Domestic Charities | https://www.doj.state.or.us/wp-content/uploads/2026/01/2025_web_ct-12.pdf | |
| Oregon Department of Justice, Charitable Activities Section | Form CT-12F — Annual Report for Foreign Charities | https://www.doj.state.or.us/wp-content/uploads/2026/01/2025_web_ct-12f.pdf | |
| Oregon Department of Justice, Charitable Activities Section | Form CT-12S — Annual Report for Split-Interest Trusts | https://www.doj.state.or.us/wp-content/uploads/2026/01/2025-web-ct-12s.pdf | |
| Oregon Department of Revenue | Form OR-AP-RPPTE — Application for Real and Personal Property Tax Exemption | https://www.oregon.gov/dor/forms/FormsPubs/form-or-ap-rppte_310-088.pdf | |
| Oregon Department of Revenue | Form OR-AP-RPPTE-EB — Property Owned by an Exempt Body and Used by Another Exempt Body | https://www.oregon.gov/dor/forms/formspubs/property-tax-exemption_310-085.pdf | |
| Oregon Department of Revenue | Form OR-AP-RPPTE-L — Application for Property Leased from a Taxable Owner | https://www.oregon.gov/dor/forms/formspubs/property-tax-exemption_310-087.pdf | |
| Oregon Department of Revenue; Oregon Employment Department; Department of Consumer and Business Services | Form OR-CER — Combined Employer’s Registration | https://www.oregon.gov/dor/forms/FormsPubs/form-or-cer_211-055.pdf | |
| Oregon Department of Justice, Charitable Activities Section | Form RF-C — Registration for Charitable Organizations | https://www.doj.state.or.us/wp-content/uploads/2026/01/Form-RF-C-Registration-for-Charitable-Organizations.pdf | |
| Oregon Department of Justice, Charitable Activities Section | Form RF-T — Registration for Trusts | https://www.doj.state.or.us/wp-content/uploads/2026/01/Form-RF-T-Registration-for-Trusts.pdf | |
| Oregon Legislative Assembly | HB 4018 (2026 Regular Session) | https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/HB4018 | |
| Oregon Legislative Assembly | HB 4024 (2024 Regular Session) | https://olis.oregonlegislature.gov/liz/2024R1/Measures/Overview/HB4024 | |
| Oregon Legislative Assembly | HB 4134 (2026 Regular Session) — Enrolled Measure | https://olis.oregonlegislature.gov/liz/2026R1/Measures/Overview/HB4134 | |
| Oregon Department of Revenue | iWire — Oregon Electronic W-2 and 1099 Filing | https://www.oregon.gov/dor/programs/businesses/pages/iwire.aspx | |
| Oregon Government Ethics Commission | Lobby Registrations and Expenditure Reports | https://www.oregon.gov/ogec/public-records/pages/lobby-registrations-andexpenditure-reports.aspx | |
| Oregon Government Ethics Commission | Lobbying Reporting Requirements | https://www.oregon.gov/ogec/pages/lobby-reporting-requirements.aspx | |
| Oregon Department of Justice, Charitable Activities Section | Monte Carlo Class A/B License Application and Renewal | https://www.doj.state.or.us/wp-content/uploads/2017/06/monte_carlo_application.pdf | |
| Multnomah County | Multnomah County Business Income Tax | https://multco.us/info/multnomah-county-business-income-tax-mcbit | |
| Oregon Employment Department | Nonprofit Employers — UI Pub 206 | https://www.oregon.gov/employ/Businesses/Documents/Tax/uipub206.pdf | |
| Multnomah County Assessment, Recording & Taxation | Nonprofit Exemptions | https://multco.us/info/nonprofit-exemptions | |
| Josephine County Assessor | Nonprofit Organizations | https://www.josephinecounty.gov/government/assessor/nonprofit_organizations.php | |
| Oregon Secretary of State, Corporation Division | Nonprofit Services | https://sos.oregon.gov/business/pages/nonprofit.aspx | |
| Oregon Department of Revenue | Nonprofit, Tax-Exempt, Cooperatives, HOAs and Political Organizations | https://www.oregon.gov/dor/programs/businesses/pages/corp-nonprofit.aspx | |
| Oregon Secretary of State, Oregon Administrative Rules | OAR 137-010-0020 — Annual Reports | https://secure.sos.state.or.us/oard/viewSingleRule.action?ruleVrsnRsn=303497 | |
| Oregon Government Ethics Commission | OGEC Electronic Filing System | https://apps.oregon.gov/OGEC/EFS/ | |
| Oregon Secretary of State, Administrative Rules | Oregon Administrative Rules Division 15 — Oregon Retirement Savings Program | https://secure.sos.state.or.us/oard/displayDivisionRules.action?selectedDivision=634 | |
| Oregon Secretary of State, Corporation Division | Oregon Business Registry | https://secure.sos.state.or.us/cbrmanager/ | |
| Oregon Liquor and Cannabis Commission | Oregon Liquor License Fees | https://www.oregon.gov/olcc/docs/liquor_license_and_license_process/LiquorLicFees.pdf | |
| Oregon Department of Justice, Division of Child Support | Oregon New Hire Reporting Form | https://www.doj.state.or.us/wp-content/uploads/2024/07/010580.pdf | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 128 — Trusts; Charitable Activities | https://www.oregonlegislature.gov/bills_laws/ors/ors128.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 167 — Gambling Offenses | https://www.oregonlegislature.gov/bills_laws/ors/ors167.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 171 — Legislative Service Agencies; Lobbying Regulation | https://www.oregonlegislature.gov/bills_laws/ors/ors171.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 178 — State Treasurer Programs | https://www.oregonlegislature.gov/bills_laws/ors/ors178.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 25 — Support Enforcement | https://www.oregonlegislature.gov/bills_laws/ors/ors025.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 260 — Campaign Finance Regulation; Election Offenses | https://www.oregonlegislature.gov/bills_laws/ors/ors260.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 307 — Property Tax Exemptions | https://www.oregonlegislature.gov/bills_laws/ors/ors307.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 316 — Personal Income Tax Withholding | https://www.oregonlegislature.gov/bills_laws/ors/ors316.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 317 — Corporation Taxes | https://www.oregonlegislature.gov/bills_laws/ors/ors317.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 317A — Corporate Activity Tax | https://www.oregonlegislature.gov/bills_laws/ors/ors317A.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 464 — Charitable Gaming | https://www.oregonlegislature.gov/bills_laws/ors/ors464.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 471 — Alcoholic Liquors Generally | https://www.oregonlegislature.gov/bills_laws/ors/ors471.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 65 — Nonprofit Corporations | https://www.oregonlegislature.gov/bills_laws/ors/ors065.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 656 — Workers’ Compensation | https://www.oregonlegislature.gov/bills_laws/ors/ors656.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 657 — Employment Department Law | https://www.oregonlegislature.gov/bills_laws/ors/ors657.html | |
| Oregon Legislative Assembly | Oregon Revised Statutes Chapter 657B — Paid Family and Medical Leave Insurance | https://www.oregonlegislature.gov/bills_laws/ors/ors657B.html | |
| Oregon Secretary of State | Oregon Start a Business Guide | https://sos.oregon.gov/business/documents/business-guides/start-business-guide.pdf | |
| Paid Leave Oregon, Oregon Employment Department | Paid Leave Oregon Common Questions | https://paidleave.oregon.gov/resources/common-questions.html | |
| Paid Leave Oregon, Oregon Employment Department | Paid Leave Oregon Equivalent Plans | https://paidleave.oregon.gov/employer/plans/ | |
| Oregon Employment Department | Payroll Tax Frequently Asked Questions | https://www.oregon.gov/employ/businesses/pages/frequently-asked-questions.aspx | |
| Oregon Department of Justice, Charitable Activities Section | PF10/PF20 — Fundraising Firm Annual Registration | https://www.doj.state.or.us/wp-content/uploads/2017/06/Fund-Raising_Firm_Annual_Registration_Form_PF-10_PF-20.pdf | |
| Oregon Department of Justice, Charitable Activities Section | PF11/PF21 — Fundraising Firm Solicitation Campaign Notice | https://www.doj.state.or.us/wp-content/uploads/2017/06/Fund-Raising_Firm_Solicitation_Campaign_Notice_PF-11_PF-21.pdf | |
| Oregon Secretary of State, Elections Division | Political Communication Disclosures | https://sos.oregon.gov/elections/campaign-finance/pages/political-communication-disclaimers.aspx | |
| City of Portland | Portland City Code 7.02.400 — Exemptions | https://www.portland.gov/code/7/02/400 | |
| Oregon Department of Revenue | Property Tax Appeals | https://www.oregon.gov/dor/pages/appeals.aspx | |
| Oregon Department of Revenue | Property Tax Exemptions for Specified Organizations | https://www.oregon.gov/dor/forms/FormsPubs/property-tax-exemptions_310-664.pdf | |
| Oregon Department of Justice, Charitable Activities Section | Raffle Class A/B License Application and Renewal | https://www.doj.state.or.us/wp-content/uploads/2017/06/raffle_application.pdf | |
| Oregon Secretary of State, Elections Division | Register a Committee or Independent Expenditure Filer | https://sos.oregon.gov/elections/pages/register-orestar.aspx | |
| Oregon Department of Justice, Charitable Activities Section | Registering a New Charity | https://www.doj.state.or.us/charitable-activities/starting-or-closing-a-charity/registering-a-new-charity/ | |
| Oregon Secretary of State, Corporation Division | Reinstate a Business | https://sos.oregon.gov/business/register/pages/reinstate-a-business.aspx | |
| Oregon Department of Justice, Division of Child Support | Report New Hires | https://www.doj.state.or.us/child-support/for-employers/report-new-hires/ | |
| Oregon Department of Justice, Charitable Activities Section | Request a Filing Extension for Annual Reports | https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/request-filing-extension-annual-reports/ | |
| Oregon Department of Revenue | Sales Tax in Oregon | https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx | |
| Oregon Liquor and Cannabis Commission | Special Event Licensing | https://www.oregon.gov/olcc/lic/pages/special-event-licensing.aspx | |
| Oregon Liquor and Cannabis Commission | Special Events Guide for TSLs and Exempt Events | https://www.oregon.gov/olcc/lic/Docs/Special-Events-Guide-TSLs-and-Exempt-Events.pdf | |
| Oregon Liquor and Cannabis Commission | Special Events Licensing — Local Government Recommendation Form | https://www.oregon.gov/olcc/lic/Docs/SPECIAL-EVENTS-LOCAL-GOVERNMENT-RECOMMENDATION-FORM.pdf | |
| Oregon Secretary of State | Starting a Business | https://sos.oregon.gov/business/information-center/pages/starting-business.aspx | |
| Metro | Supportive Housing Services Funding | https://www.oregonmetro.gov/what-metro-does/housing-and-homelessness/supportive-housing-services/funding | |
| Oregon Employment Department | Tax Forms and Reports | https://www.oregon.gov/employ/businesses/pages/tax-forms-and-reports.aspx | |
| Oregon Liquor and Cannabis Commission | Temporary Sales License — Nonprofit Type 1 | https://www.oregon.gov/olcc/Docs/liquor_license_and_license_process/TSL-NP-TYPE-1.pdf | |
| Oregon Liquor and Cannabis Commission | Temporary Sales License — Nonprofit Type 2 | https://www.oregon.gov/olcc/Docs/liquor_license_and_license_process/TSL-NP-TYPE-2.pdf | |
| Internal Revenue Service | The Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Oregon Liquor and Cannabis Commission | Training and Education for Liquor Licensing | https://www.oregon.gov/olcc/lic/pages/lic_training_and_education.aspx | |
| Oregon Department of Revenue | Transient Lodging Tax | https://www.oregon.gov/dor/programs/businesses/pages/lodging.aspx | |
| Paid Leave Oregon, Oregon Employment Department | What Employers Need to Do | https://paidleave.oregon.gov/employers/what-employers-need-to-do.html | |
| Oregon Department of Revenue | Withholding and Payroll Tax | https://www.oregon.gov/dor/programs/businesses/pages/withholding-and-payroll-tax.aspx |
Recent Oregon Compliance Updates
This overview walks through the systems documented in the Oregon nonprofit compliance guide: the three Oregon corporate classifications and what the $50 articles filing does and does not buy, the Secretary of State annual renewal on the anniversary date against the Department of Justice annual financial report due four months and 15 days after fiscal-year end, RF-C and RF-T registration, the separate CT-12, CT-12F, and paper CT-12S reports, Oregon corporation tax and unrelated business income, the Corporate Activity Tax and its nonprofit exclusion, why no general statewide retail sales tax does not mean no tax, property-tax exemption claimed with the county assessor, the employer systems that switch on at different triggers, and the conditional gaming, alcohol, lobbying, and campaign-finance regimes. It also explains why closing an Oregon nonprofit takes several separate filings rather than one.
Oregon has no general statewide retail sales or use tax, which is the single most repeated fact about Oregon taxes and also the most misleading one, because it answers one question and no others. An Oregon nonprofit still has to evaluate ordinary corporation-tax treatment, Form OR-20 on unrelated business income, the Corporate Activity Tax and its UBTI-limited nonprofit exclusion, activity-specific and out-of-state duties, the state transient lodging tax at its current 1.5% rate and the enacted 2.75% rate beginning January 1, 2027, property-tax exemption claimed with the county assessor by April 1 under three different claim routes, and three separate Portland-area business taxes with three different thresholds. This is the decision sequence, with the exact operators kept intact.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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