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Oregon DOJ Charity Registration and CT-12 Annual Report

Oregon at a glance

Registration
Required, unless an exemption applies. Attorney General, Charitable Activities Section handles it. Source
Filing
CT-12, or CT-12F if organized and headquartered outside Oregon. Source
Renewal
Your renewal is due the 15th day of the 5th month after your fiscal year end. Source
Renewal fee
$20 to $400, by band. Source
Extension
Available; the deadline section says how. Source
Exemptions
5 listed, each quoted. Source

Every deadline, fee and exemption quotes its source and links to it.

Overview

Regulatory Agency
Attorney General, Charitable Activities Section
Registration Required
Yes

Track your Oregon deadlines automatically

Your Oregon renewal is due the 15th day of the 5th month after your fiscal year end. CharityFile emails reminders before that date. Reminders need a paid plan or a live trial. Initial registration is due before conducting activities, holding assets, or soliciting contributions for a charitable purpose.

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Fee Schedule

Revenue rangeFee
$0 to $24,999.99$20
Source: doj.state.or.us · verified October 14, 2026 (2 days ago) · 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.”
$25,000 to $49,999.99$50
Source: doj.state.or.us · verified October 14, 2026 (2 days ago) · 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.”
$50,000 to $99,999.99$90
Source: doj.state.or.us · verified October 14, 2026 (2 days ago) · 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.”
$100,000 to $249,999.99$150
Source: doj.state.or.us · verified October 14, 2026 (2 days ago) · 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.”
$250,000 to $499,999.99$200
Source: doj.state.or.us · verified October 14, 2026 (2 days ago) · 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.”
$500,000 to $999,999.99$300
Source: doj.state.or.us · verified October 14, 2026 (2 days ago) · 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.”
$1,000,000 or more$400
Source: doj.state.or.us · verified October 14, 2026 (2 days ago) · send source
“The maximum amount subject to a revenue fee is $1,000,000. The maximum revenue fee is $400.”

These are revenue fees. OAR 137-010-0030(1)(b) adds a fee on the organization's fund balance (net assets), so the total fee can be higher.

Annual filing

Your renewal is due the 15th day of the 5th month after your fiscal year end

Extension. 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.

Source: doj.state.or.us · verified October 14, 2026 (2 days ago) · 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.”

Required Documents

CT-12, or CT-12F if organized and headquartered outside Oregon. Forms and instructions: Agency page

  • Filed articles or signed articles of association

    For the initial registration

    Source: secure.sos.state.or.us · verified September 15, 2026 (1 mo ago) · send source
    “Registration shall be on forms provided or accepted by the Attorney General and shall be accompanied by a copy of the articles of incorporation and bylaws, trust agreement, or other instruments governing the charitable organization.”
  • IRS year-end reporting forms

    For the renewal

    Source: secure.sos.state.or.us · verified September 15, 2026 (1 mo ago) · send source
    “A copy of all year-end, federal reporting forms, schedules and attachments filed with the Internal Revenue Service for the same period, such as a form 990, 990EZ, 990PF, or 5227.”
  • IRS Form 990

    For the renewal

    When: 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.

    Source: secure.sos.state.or.us · verified September 15, 2026 (1 mo ago) · send source
    “A copy of all year-end, federal reporting forms, schedules and attachments filed with the Internal Revenue Service for the same period, such as a form 990, 990EZ, 990PF, or 5227. Organizations are not required to provide copies of a 990N (epostcard) filing if they otherwise provide confirmation that a 990N return was filed with the IRS.”

Exemptions

  • Cemetery

    A cemetery that is registered with the State Mortuary and Cemetery Board under…

    Source: oregonlegislature.gov · verified September 16, 2026 (1 mo ago) · 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”
  • Charitable remainder trust

    A trustee that holds property for charitable purposes in the event that the…

    Source: oregonlegislature.gov · verified September 23, 2026 (23 days ago) · 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.”
  • Educational institution

    The organization is an educational institution which does not hold property in…

    Source: secure.sos.state.or.us · verified September 15, 2026 (1 mo ago) · 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”
  • Governmental
    Source: oregonlegislature.gov · verified September 23, 2026 (23 days ago) · 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”
  • Religious

    Any religious corporation sole or other religious corporation or organization…

    Source: oregonlegislature.gov · verified September 23, 2026 (23 days ago) · send source
    “Any religious corporation sole or other religious corporation or organization which holds property for religious purposes”

Duties that apply only to some organizations

  • If the organization dissolves, merges, converts or transfers its charitable assets

    “When a charitable organization is terminated or dissolved, a final report shall be filed with the Attorney General showing the disposition of all remaining assets.”

    Source: secure.sos.state.or.us · verified September 15, 2026 (1 mo ago) · send source

Enforcement in Oregon

Penalties

Impose a civil penalty of not more than $2,000 on the charitable organization or upon a charitable fiduciary responsible for the violation

Source: ORS 128.675 · verified September 23, 2026 (23 days ago) · send source
“Impose a civil penalty of not more than $2,000 on the charitable organization or upon a charitable fiduciary responsible for the violation”

Criminal grade

Filing or assisting in preparing or filing a statement or report required by the Charitable Trust and Corporation Act, ORS 128.610 to 128.769, that is false or fraudulent is a Class A misdemeanor.

Source: ORS 128.992 · verified September 24, 2026 (22 days ago) · send source
“Filing or assisting in preparing or filing a statement or report required by the Charitable Trust and Corporation Act, ORS 128.610 to 128.769, that is false or fraudulent is a Class A misdemeanor.”

Frequently Asked Questions

Does Oregon require charitable solicitation registration?

Yes. Oregon requires charitable organizations, as its statute defines them, to register. The Attorney General, Charitable Activities Section handles registration.

Source: doj.state.or.us · verified September 24, 2026 (22 days ago) · send source
“Organizations required to register must do so before conducting activities, holding assets, or soliciting contributions for a charitable purpose.”

How much does Oregon charitable registration cost?

Revenue fees in Oregon range from $20 to $400. Fee depends on annual revenue. Specifically: $20 for organizations with revenue $0 to $24,999.99; $50 for organizations with revenue $25,000 to $49,999.99; $90 for organizations with revenue $50,000 to $99,999.99; $150 for organizations with revenue $100,000 to $249,999.99; $200 for organizations with revenue $250,000 to $499,999.99; $300 for organizations with revenue $500,000 to $999,999.99; $400 for organizations with revenue $1,000,000 or more. These are revenue fees. OAR 137-010-0030(1)(b) adds a fee on the organization's fund balance (net assets), so the total fee can be higher.

When is the Oregon charitable registration filing deadline?

In Oregon, your renewal is due the 15th day of the 5th month after your fiscal year end. Initial registration is due before conducting activities, holding assets, or soliciting contributions for a charitable purpose. Extension. 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.

What documents are required for Oregon charitable registration renewal?

The primary form is CT-12, or CT-12F if organized and headquartered outside Oregon. Forms and instructions: https://www.doj.state.or.us/charitable-activities/

Are there any exemptions from Oregon charitable registration?

Yes. This guide cites these Oregon exemptions:

  • Cemetery
  • Charitable remainder trust
  • Educational institution
  • Governmental
  • Religious
  • Whether an exemption applies depends on your facts. Read the quoted source above.

Where do I file Oregon charitable registration?

Filings go to the Attorney General, Charitable Activities Section; the agency page names the current method.

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