Nonprofit organizations must register with the Secretary of State. The
Department of Justice regulates charitable activities in Oregon. You may also need to register with them.
Getting Started
State
Nonprofits must register and renew annually with the Corporation Division. To register, use the Articles of Incorporation form or register online.
The Department of Justice regulates charitable activities in Oregon, so Public Benefit nonprofits also must register with them.
Local
Many cities and a few counties require licensing for operating in their area. Contact your city or county for “business license” requirements; start with their website.
Internal Revenue Service forms and information:
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See Tax Information for Charities and Nonprofits.
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Call 877-829-5500 for technical assistance, 800-829-1040 for forms.
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How to apply to the IRS for tax-exempt status.
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Candid - Collects information about IRS-registered nonprofit organizations and offers nonprofit resource guides.
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Nonprofit does not mean tax exempt.
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Charitable Organizations Regulations
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Compliance Guide for 501c(3) Public Charities IRS Pub 4221NC
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Compliance Guide for 501c(3) Private Foundations IRS Pub 4221PCF
The Oregon Department of Revenue has tax information for nonprofit and tax-exempt organizations. If you will have employees, be sure to get set up for payroll tax withholding.
If you operate in the Tri-County Metropolitan Transportation District (TriMet) or the Lane County Transit District, you will need to file and pay for transportation taxes.See mass transit payroll/excise tax from the Department of Revenue.
Getting Support
BoardSource is dedicated to building stronger nonprofit boards of directors.
Nonprofit organizations are both a recipient of
Small Business Administration (SBA) services and a partner with the SBA in serving the small business community.
The People’s Nonprofit Accelerator (The Accelerator), formerly Willamette Valley Development Professionals (WVDO), provides affordable and accessible, education and training for the nonprofit sector seeking support in fundraising, executive leadership, board development, and personnel management.
Guides for Charities from DOJ
Starting a Charity in Oregon
A Guide for Board Members
Statutes and Rules Governing Nonprofits
Annual reporting requirements for charities
Closing and Dissolving a Charity