Contact the Following Agencies for Assistance
Charitable Activities
Internal Revenue Service
Corporation Division
Section
phone:
(877)829-5500 & (800)829-1040
Public Service Building
Oregon Department of Justice
TTY:
(800)829-4059
255 Capitol Street NE, Suite 151
th
1515 SW 5
Avenue, Suite 410
web site:
Salem, OR 97310
Portland, Oregon 97201-5451
phone:
(503)986-2200
phone:
(503)229-5725
TTY:
(503)986-2328
Issues
TTY:
(503)378-5938
fax:
(503)378-4381
•
Obtaining federal tax-exempt status
fax:
(503)229-5120
web site:
•
e-mail:
charitable.activities@doj.state.or.us
Completing federal tax forms
web site: http:
Forms
Issues
Issues
•
SS-4, Application for Employer
•
Forming a new corporation
•
Questions about annual reports for
Identification Number
•
Obtaining state and federal tax
•
charitable organizations-Forms CT-12,
990, Return of Organization Exempt
identification numbers
CT-12F, and CT-12S
From Income Tax
•
Merging nonprofit corporations
•
Registration of charitable corporations or
•
990-EZ, Short Form - Return of
•
Dissolving nonprofit corporations
trusts
Organization Exempt From Income Tax
•
Amending articles of incorporation
•
Merging nonprofit organizations
•
Schedule A, for Form 990 and 990-EZ
•
Obtaining copies of filed articles of
•
Dissolving nonprofit organizations
•
990-PF, Return of Private Foundation
incorporation and amendments
•
•
Reporting illegal activity by nonprofit
990-T, Exempt Organization Business
organizations
Income Tax Return
Forms
•
Serving as a board member of a nonprofit
•
990-W, Estimated Tax on Unrelated
•
Articles of Incorporation
organization
Business Taxable Income for Tax-Exempt
•
•
Assumed Business Name Registration
Information about charitable
Organizations
•
•
Articles of Amendment
organizations and copies of annual reports
1023, Application for Recognition of
•
Articles of Correction
Exemption
•
•
1024, Application for Recognition of
Restated Articles of Incorporation
Forms
•
Exemption Under §501(a)
Articles of Merger
•
RF-C, Registration Form for Charitable
•
•
1041, U.S. Income Tax Return for Estates
Articles of Dissolution
Corporations
and Trusts
•
Articles of Revocation or Dissolution
•
RF-T, Registration Form for Trusts
•
1041-A, U.S. Information Return - Trust
•
CT-12, Annual Report Form for Domestic
Accumulation of Charitable Amounts
Publications
Operating Charities
•
1128, Application to Adopt, Change, or
•
•
CT-12F, Annual Report Form for Foreign
Oregon Business Guide
Retain a Tax Year
Charities
•
2758, Application for Extension of Time
•
CT-12S, Annual Report Form for
Oregon Department
To File Certain Excise, Income,
Domestic Trusts with Non-Charitable
Information, and Other Returns
of Revenue
Beneficiaries
•
4506-A, Request for Public Inspection or
•
Closing Form
Copy of Exempt Organization Tax Form
•
4720, Return of Certain Excise Taxes on
Revenue Building, Room #135
Publications
Charities and Other Persons
955 Center St. NE
•
5227, Split-Interest Trust Return
•
Oregon Wise Giving Guide
Salem, OR 97310
•
8282, Donee Information Return
•
Oregon Business Giving Guide
phone:
(503)378-4988 and (800)356-4222
•
8718, User Fee for Exempt Organization
•
A Guide to Non-Profit Board Service in
TTY:
(503)945-8617 and (800)886-7204
Determination Letter Request
Oregon
web site:
•
8868, Application for Extension of Time
to File an Exempt Organization Return
Issues
Oregon Revised Statutes
•
State taxation and filing requirements
Chapter #65, Nonprofit Corporations
Publications
•
Chapter #128, Trusts; Charitable
•
Pub. 520, Scholarships and Fellowships
Activities
Forms
•
Pub. 526, Charitable Contributions
•
Chapter #464, Games
20, Oregon Corporation Excise Tax Return
•
Pub. 538, Accounting Periods and
•
Chapter #646, Trade Regulations &
41, Oregon Fiduciary Income Tax Return
Methods
Practice
IT-1, Oregon Inheritance Tax Return
•
Pub. 557, Tax-Exempt Status for Your
Organization
Oregon Administrative Rules
•
Pub. 578 Tax Information for Private
•
Foundations and Foundation Managers
Chapter #137-010-005 et seq.
•
Pub. 583 Starting a Business and Keeping
Records
•
Pub. 598 Tax on Unrelated Business
Income of Exempt Organizations
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