Change log

OK deadline rule: extension quote added; extension source url none → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf

Source: oklegislature.gov · send source

“Each charitable organization that is required to register under this act shall register annually with the Secretary of State by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first.”

OK deadline rule: due event none → by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first

Source: oklegislature.gov · send source

“Each charitable organization that is required to register under this act shall register annually with the Secretary of State by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first.”

OK deadline rule: extension days 180 → none; extension months none → 6; extension notes OK statute verbatim: "by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first." IRS Form 8868 extension effectively extends OK deadline. Mirrors KY pattern. → No separate Oklahoma extension request. The annual date moves with IRS Form 990 extensions because §552.3(A) uses the Form 990 required date plus extensions, unless the organization files Form 990 earlier. Form 8868 is six months.; extension auto granted 1 → 0; calculation notes Annual renewal due by Form 990 due date (typically 15th day of 5th month after FYE) OR Form 990 due date + extensions, whichever comes first. Per Okla. Stat. tit. 18, §552.3. Encoded as the federal Form 990 due date, the 15th day of the 5th month after fiscal year end, from the verification quote. → Register annually by the earlier of the date the organization files its Form 990 and the date, plus IRS extensions, that it is required to file Form 990 (18 O.S. §552.3(A)). Form 990 includes Form 990, 990-N, 990-PF and similar federal returns (§552.2(8)). Encoded as the typical IRS required date, the 15th day of the 5th month after fiscal year end. Current Form 101 instructions still say renew on the anniversary of filing; the statute controls.; source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-3/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced

Source: oklegislature.gov · send source

“Each charitable organization that is required to register under this act shall register annually with the Secretary of State by the date that the charitable organization files its Form 990 or by the date, plus extensions, that it is required to file its Form 990, whichever occurs first.”

OK deadline rule: calculation notes Initial registration must be filed BEFORE soliciting in Oklahoma per §552.2. OK does NOT accept URS — must use Oklahoma SOS state form. → File SOS Form 101 (Registration Statement of Charitable Organization) before soliciting contributions in Oklahoma (18 O.S. §552.3(A)).; source url https://law.justia.com/codes/oklahoma/title-18/section-18-552-2/ → https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os18.pdf; source quote replaced

Source: oklegislature.gov · send source

“shall solicit contributions until the charitable organization shall have registered with the Office of the Secretary of State”