Nonprofit Regulation In Oregon
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Nonprofit regulation in the states
Nonprofit organization IRS code, section 501 |
Nonprofit regulation in Oregon involves a complex set of rules that govern nonprofit organizations and charitable giving throughout the state. Major issues surrounding nonprofit regulation nationwide include the following:
- contribution limits,
- donor disclosure, and
- the redefinition of issue advocacy.
Oregon is one of 39 states that require charitable organizations, and those intending to solicit on their behalf, to register with the state in order to solicit contributions, whether they are an Oregon organization or based out-of-state. There a number of groups and organizations, however, that are exempt from registration.[1]
Oregon is one of 32 states that allows registrants to use either the Unified Registration Statement (URS) (if they are registering in more than one state) or the state registration form.[2] Only seven states requiring registration do not accept the URS.
- Note: The following is not a how-to guide in managing an organization's registration and reporting requirements, but rather an attempt to share information about the relative degree of regulation governing nonprofit charitable activity at the individual state level. The information on this page was last updated in early 2015.
Background[edit]
According to the Foundation Center, there are over 1.5 million nonprofit organizations in the United States.[5] Section 501 of the U.S. tax code outlines which types of nonprofit organizations may be granted tax exempt status by the Internal Revenue Service. The section of this code that provides for exemption is section 501(a), which states that organizations are exempt from some federal income taxes if they fall under sections 501(c) or 501(d), or under section 401(a).[6]
Organizations classified as 501(c)(3) are nonprofit charitable, religious and educational organizations. These include organizations like the Red Cross and Habitat for Humanity as well as the American Civil Liberties Union and the Lucy Burns Institute, which provide, as defined in the federal code, “instruction of the public on subjects useful to the individual and beneficial to the community.”[7] Organizations granted 501(c)(4) status are political education organizations, and can engage in political lobbying. This includes donations to political committees that support or oppose ballot measures, bond issues, recalls or referenda. 501(c)(4) organizations can thus engage in issue advocacy, but they are not allowed to expressly advocate for the election or defeat of a particular candidate.
While the Internal Revenue Service designates eligible nonprofit charitable organizations with a federal tax exempt status, individual states require their own level of regulation and reporting, particularly when organizations attempt to solicit fundraising contributions. The amount of regulation required differs by state, as does the degree to which state regulations protect the privacy of individual donors. Three states, for instance, require annual copies of IRS Form 990 (schedule B), which lists individual contributors who contribute over a specified amount. Research shows that attempts to make contributions more transparent has an unintended negative effect on the number of contributors who give, as well as the amount.[4]
Governing agencies[edit]
The Oregon Attorney General's Charitable Activities Section is the agency in the state governing rules concerning donor solicitation and registration.
See law: Oregon Revised Statutues, Volume 3, sections 128.610 through 128.891
Registration requirements[edit]
Any nonprofit group or organization located in Oregon, unless exempt, must register with the Oregon Attorney General's Charitable Activities Section. Any non-exempt nonprofit, in any state, intending to solicit in Oregon must also register, along with anyone intending to solicit in Oregon on behalf of a nonprofit. Non-exempt nonprofits might include traditional charitable organizations like the Red Cross or Habitat for Humanity, educational or policy organizations like the American Civil Liberties Union, or issue advocacy groups like the League of Conservation Voters.
Exemptions[edit]
A number of groups are exempt from registering in Oregon. Unlike most states, in which states exempt nonprofits with revenue below a certain threshold, there are no exemptions for small nonprofits in Oregon. The following groups are exempt:[1]
- Religious groups
- Educational institutions (if they have no Oregon property and they solicit no Oregon residents other than alumni)
- Mutual benefit corporations (i.e. homeowners' associations, labor unions, etc.)
- Oregon child care agencies
- Federal and state government agencies
- Trustees of a charitable remainder trust where the "trustee if also the sole charitable beneficiary of the trust estate"
- Cemetery corporations
Procedures[edit]
Nonprofits registering in Oregon can use either the Unified Registration Statement (URS) form (if they are registering in more than one state) or the state form.[1]
Documents[edit]
The following documents are required along with your registration form:[1]
- Articles of incorporation
- Bylaws
- IRS determination letter
Signature and fee[edit]
A signature of any officer or authorized person is required. No notarization is required.
There is no fee to register.[1]
Filing procedures[edit]
Registration materials must be mailed to:[1]
Charitable Activities Section
Oregon Department of Justice
1515 SW 5th Avenue, Suite 410
Portland, OR 97201
Renewal[edit]
No registration renewal is required.[1]
Financial reporting[edit]
Organizations must annually file a financial report. It must be filed no later than four and a half months after the close of an organization's fiscal year, or by May 15th if using the calendar year. Filing requirements vary depending on where an organization is located. If an organization is incorporated in Oregon, it must use Form CT-12; if an organization is located out-of-state, it must use Form CT-12F; the Unified Registration Statement (URS) is not accepted. Organizations must include an IRS Form 990 and a copy of an auditor's report if they had an independent audit.
If an organization is not required to file an IRS Form 990 and its revenue was at least $25,000, or if it possesses assets valued more than $50,000, it may have to complete IRS Form 990-EZ or Form 990 for Oregon only. If an organization filed an IRS Form 990-N because its revenue and assets were less than $50,000, then it may submit an IRS Form 990-N in lieu of an IRS Form 990. If an organization filed an IRS Form 990-N because its revenue was less than $50,000 but its assets are more than $50,000, then it can request in writing that it would like an exemption from filing IRS Form 990. It should send a balance sheet along with the request.[1]
Extensions[edit]
Organizations may receive up to an 180-day extension to file, and can request extension through the Oregon Attorney General website.[1]
Fee[edit]
The fee to file the annual financial report is based on a sliding scale, depending on an organization's revenue, and ranges from $10 to $200.[1]
Recent news[edit]
This section links to a Google news search for the term "Oregon + donor + privacy"
Oregon Donor Privacy News Feed
See also[edit]
- Oregon
- Oregon Attorney General
- IRS code, section 501
- Nonprofit organization
External links[edit]
- Oregon Attorney General, Charitable Activities Section
Footnotes[edit]
- ↑ 1.0 1.1 1.2 1.3 1.4 1.5 1.6 1.7 1.8 1.9 Fishman, S. & Barrett, R. (2012). Nonprofit Fundraising Registration: The 50 State Guide. NOLO.
- ↑ "Multistate Filing Form," accessed December 17, 2014
- ↑ Guidestar, Fundraising: What Laws Apply?" accessed February 18, 2015
- ↑ 4.0 4.1 London School of Economics, "Campaign finance laws that make small donations public may lead to fewer people contributing and to smaller donations," January 7, 2015
- ↑ Foundation Center, "Frequently Asked Questions," accessed December 17, 2014
- ↑ Cornell University Law School, "26 U.S. Code § 501 - Exemption from tax on corporations, certain trusts, etc," accessed January 13, 2015
- ↑ Cornell University Law School, "26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals," accessed January 13, 2014
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