Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 4 database migrations and 34 fact changes affecting OR.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026OR deadline rule: extension quote added; extension source url none → https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/request-filing-extension-annual-reports/
Source: doj.state.or.us · send source
“An organization may apply to our office for an extension of time to file their annual report. Extension requests must be received on or before the due date of the report to avoid a delinquency fee. The extension period is limited to 180 days from the initial due date of the report.”
Made by: CharityFile operator - Oct 14, 2026OR deadline rule: display form name CT-12 → CT-12, or CT-12F if organized and headquartered outside Oregon
Source: doj.state.or.us · send source
“An organization’s annual financial report is due within four months and 15 days after the end of the organization’s fiscal year. An organization may apply to our office for an extension of time to file their annual report. Extension requests must be received on or before the due date of the report to avoid a delinquency fee. The extension period is limited to 180 days from the initial due date of the report.”
Made by: CharityFile operator - Oct 14, 2026OR deadline rule: source quote replaced
Source: doj.state.or.us · send source
“An organization’s annual financial report is due within four months and 15 days after the end of the organization’s fiscal year. An organization may apply to our office for an extension of time to file their annual report. Extension requests must be received on or before the due date of the report to avoid a delinquency fee. The extension period is limited to 180 days from the initial due date of the report.”
Made by: CharityFile operator - Oct 14, 2026OR fee schedule: fee calculation notes Tier 7 of 7 revenue fee ($400) per Form CT-12 (2025) Section 10 for total revenue $1,000,000 or more (schedule caps the revenue fee at $400). The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $400 when line 9 of the annual report is $1,000,000 or more; $400 is the maximum revenue fee. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
Source: doj.state.or.us · send source
“The maximum amount subject to a revenue fee is $1,000,000. The maximum revenue fee is $400.”
Made by: CharityFile operator - Oct 14, 2026OR fee schedule: fee calculation notes Tier 6 of 7 revenue fee ($300) per Form CT-12 (2025) Section 10 for total revenue $500,000-$999,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $300 when line 9 of the annual report is $500,000 to $999,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
Source: doj.state.or.us · send source
“Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
Made by: CharityFile operator - Oct 14, 2026OR fee schedule: fee calculation notes Tier 5 of 7 revenue fee ($200) per Form CT-12 (2025) Section 10 for total revenue $250,000-$499,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $200 when line 9 of the annual report is $250,000 to $499,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
Source: doj.state.or.us · send source
“Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
Made by: CharityFile operator - Oct 14, 2026OR fee schedule: fee calculation notes Tier 4 of 7 revenue fee ($150) per Form CT-12 (2025) Section 10 for total revenue $100,000-$249,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $150 when line 9 of the annual report is $100,000 to $249,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
Source: doj.state.or.us · send source
“Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
Made by: CharityFile operator - Oct 14, 2026OR fee schedule: fee calculation notes Tier 3 of 7 revenue fee ($90) per Form CT-12 (2025) Section 10 for total revenue $50,000-$99,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $90 when line 9 of the annual report is $50,000 to $99,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
Source: doj.state.or.us · send source
“Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
Made by: CharityFile operator - Oct 14, 2026OR fee schedule: fee calculation notes Tier 2 of 7 revenue fee ($50) per Form CT-12 (2025) Section 10 for total revenue $25,000-$49,999. The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $50 when line 9 of the annual report is $25,000 to $49,999. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
Source: doj.state.or.us · send source
“Amount on Line 9 Revenue Fee $0 $24,999 $20 $25,000 $49,999 $50 $50,000 $99,999 $90 $100,000 $249,999 $150 $250,000 $499,999 $200 $500,000 $999,999 $300 $1,000,000 or more $400 11.”
Made by: CharityFile operator - Oct 14, 2026OR fee schedule: fee calculation notes Tier 1 of 7 revenue fee ($20) per Form CT-12 (2025) Section 10 for total revenue $0-$24,999 (minimum $20 even if revenue is zero or negative). The payable CT-12 fee also includes a fund-balance fee under OAR 137-010-0030(1)(b) (0.01% of net assets between $50,000 and $20,000,000, excluding fixed assets used in operations). Total fee cannot be quoted from revenue alone. → Revenue fee of $20 when line 9 of the annual report is $0 to $24,999. The minimum revenue fee is $20, even when revenue is zero or negative. Line 9 is total revenue on Form CT-12. On Form CT-12F, filed by a charity organized and headquartered outside Oregon, line 9 is revenue earned from persons or businesses located in Oregon, or total revenue when the Oregon portion cannot be identified or reasonably estimated. A net assets fee is added: 0.0001 times net assets less net fixed assets used for charitable activities (Oregon amounts on CT-12F), $0 when that base is under $50,000 or the fee is under $5, at most $2,000. The total fee cannot be quoted from revenue alone.
Source: doj.state.or.us · send source
“The maximum amount subject to a revenue fee is $1,000,000. The maximum revenue fee is $400. The minimum revenue fee is $20, even if total revenue is zero or a negative amount.”
Made by: CharityFile operator
Sep 24, 2026
- Sep 24, 2026OR deadline rule: source quote replaced
Source: doj.state.or.us · send source
“Organizations required to register must do so before conducting activities, holding assets, or soliciting contributions for a charitable purpose.”
Made by: CharityFile operator - Sep 24, 2026OR penalty: risk class unclassified → misdemeanor; grade quote added; grade source url none → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html; grade source cite none → ORS 128.992Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026OR exemption: source url https://oregon.public.law/statutes/ors_128.640 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html
Source: oregonlegislature.gov · send source
“A trustee that holds property for charitable purposes in the event that the sole beneficiary of a charitable remainder trust serves as trustee.”
Made by: CharityFile operator - Sep 23, 2026OR exemption: source url https://oregon.public.law/statutes/ors_128.640 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html
Source: oregonlegislature.gov · send source
“United States, any state, territory or possession of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or to any of their agencies or governmental subdivisions”
Made by: CharityFile operator - Sep 23, 2026OR exemption: source url https://oregon.public.law/statutes/ors_128.640 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html
Source: oregonlegislature.gov · send source
“Any religious corporation sole or other religious corporation or organization which holds property for religious purposes”
Made by: CharityFile operator - Sep 23, 2026OR penalty: source url https://oregon.public.law/statutes/ors_128.675 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html; risk class misdemeanor → unclassified; source quote replacedMade by: CharityFile operator
Sep 16, 2026
- Sep 16, 2026OR penalty: source cite ORS 128.675, 128.992 → ORS 128.675Made by: not recorded
- Sep 16, 2026OR exemption: source url https://oregon.public.law/statutes/ors_128.640 → https://www.oregonlegislature.gov/bills_laws/ors/ors128.html; source quote replaced
Source: oregonlegislature.gov · send source
“A cemetery that is registered with the State Mortuary and Cemetery Board under ORS 692.275 or a historic cemetery listed with the Oregon Commission on Historic Cemeteries under ORS 97.782”
Made by: not recorded - Sep 16, 2026OR deadline rule: source url https://oregon.public.law/statutes/ors_128.670 → https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/request-filing-extension-annual-reports/
Source: doj.state.or.us · send source
“The extension period is limited to 180 days from the initial due date of the report.”
Made by: not recorded
Sep 15, 2026
- Sep 15, 2026OR required attachment: source url none → https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0020; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026OR required attachment: source url none → https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0020; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026OR required attachment: source url none → https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0005; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026OR deadline rule: due event none → before conducting activities, holding assets, or soliciting contributions for a charitable purpose
Source: doj.state.or.us · send source
“Registration is a one-time event.”
Made by: not recorded - Sep 15, 2026OR conditional duty added: condition kind dissolution; source url https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0015; verification status verifiedMade by: not recorded
- Sep 15, 2026OR exemption added: exemption type educational_institution; description An educational institution that does not hold property in Oregon and that confines solicitations of individuals residing in Oregon to alumni of the institution is not required to register. OAR 137-010-0005(2)(c).; requires filing 0; source url https://secure.sos.state.or.us/oard/view.action?ruleNumber=137-010-0005; verification status verified
Source: secure.sos.state.or.us · send source
“The organization is an educational institution which does not hold property in this state and solicitations of individuals residing in this state are confined to alumni of the institution”
Made by: not recorded - Sep 15, 2026OR deadline rule: display form name none → CT-12
Source: oregon.public.law · send source
“The extension period is limited to 180 days from the initial due date of the report.”
Made by: not recorded - Sep 15, 2026OR deadline rule: display form name none → RF-C
Source: doj.state.or.us · send source
“Registration is a one-time event.”
Made by: not recorded - Sep 15, 2026OR required attachment: registration type both → renewal; description 990, 990-EZ, or 990-PF → Year-end federal reporting forms for the same period as the CT-12.; is conditional 0 → 1; condition description none → IRS 990/990EZ/990PF/5227 or 990-N confirmation for the report year; if receipts are below the IRS filing threshold, the confirmation of 990-N filing.Made by: not recorded
- Sep 15, 2026OR required attachment: attachment name Annual Financial Report → IRS year-end reporting forms; description Oregon annual financial report form → A complete annual report includes IRS 990/990EZ/990PF/5227 (or 990-N confirmation) for the same period, not Form CT-12 as an attachment to itself.Made by: not recorded
- Sep 15, 2026OR required attachment: attachment name Form RF-C → Filed articles or signed articles of association; description Registration for Charitable Organizations → Filed articles (or signed articles of association) with RF-C. Also signed bylaws and IRS determination letter if applicable.Made by: not recorded
- Sep 15, 2026OR fee schedule: fee calculation notes $0 initial registration fee — Oregon does NOT charge for Form CT-12 / CT-12F initial registration per ORS 128.670 + DOJ policy. Annual reports carry tiered fees (see renewal rows). → $0 with Form RF-C / RF-T initial registration. Submit no fee with the Registration Form. Annual CT-12 fees are separate.; source quote replaced
Source: doj.state.or.us · send source
“Submit no fee with this Registration Form.”
Made by: not recorded - Sep 15, 2026OR penalty: criminal scope organization → bothMade by: not recorded
- Sep 15, 2026OR deadline rule: extension notes Oregon DOJ AUTO-HONORS IRS Form 8868 extensions per official policy: "Organizations may submit a copy of the organization's federal extension request (Form 8868), and Oregon will treat that as an extension request for the annual report as long as it is received by or before the initial due date. Additionally, the extension period is limited to 180 days from the initial due date." Mirrors FL/OH/MD/CO IRS-conditional auto-extension pattern. → Written request or a copy of IRS Form 8868. The current DOJ extension page and CT-12 allow 180 days from the initial due date. OAR 137-010-0025(5) says no more than six months. Not automatic.; extension auto granted 1 → 0; extension conditional on irs 1 → 0; source quote replaced
Source: oregon.public.law · send source
“The extension period is limited to 180 days from the initial due date of the report.”
Made by: not recorded - Sep 15, 2026OR deadline rule: calculation notes Initial registration (Form CT-12 for OR domestic / CT-12F for foreign) must be filed before soliciting or holding charitable assets in Oregon per ORS 128.620. NO universal small-org exemption — only government, religious, certain cemeteries, and charitable-remainder-trust-with-sole-trustee-beneficiary are exempt. → Initial registration is Form RF-C (Oregon or foreign corporation, association or similar) or RF-T (trust), one-time, upon receiving possession or control of property (ORS 128.660) and before conducting activities, holding assets, or soliciting. Submit no fee with RF-C. The annual clock is CT-12 / CT-12F / CT-12S, not a re-registration.; source url https://oregon.public.law/statutes/ors_128.620 → https://www.doj.state.or.us/wp-content/uploads/2026/01/Form-RF-C-Registration-for-Charitable-Organizations.pdf; source quote replaced
Source: doj.state.or.us · send source
“Registration is a one-time event.”
Made by: not recorded
Applied migrations
August 2026
- Aug 13, 2026OR ct12 incomplete fund balance notes
May 2026
- May 2, 2026
April 2026
- Apr 30, 2026
- Apr 29, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.