STATE CHARITY REGISTRATION PROVISIONS - AS OF MAY 15, 2020
PROVIDED BY THE NATIONAL ASSOCIATION OF STATE CHARITIES OFFICIALS (NASCO) FOR INFORMATIONAL PURPOSES ONLY; SUBJECT TO CHANGE AND NOT INTENDED AS LEGAL ADVICE.
7
State/Agency
Website Statutory Citation
Requirements
Reporting/Renewal Requirements
Changes/Relief
URS
(Optional /
Required):
/Charitable Foundation
Section;
150 E. Gay Street, 23rd Floor
Columbus, OH 43215-3130
614-466-3180
CharitableRegistration@ohioattorney
general.gov
www.OhioAttorneyGeneral.gov
Charitable Registration Page:
https://www.ohioattorneygeneral.
gov/Business/Services-for-
Charities/Charitable-Registration
et seq.
Annual registration for out-of-
state charities and Ohio
charities not already registered
under the Ohio Charitable Trust
Act.
Financial report due within 4.5 months of fiscal
year end.
Attorney General's Office will
automatically extend the final
annual report filing deadline
for any organization with a
May 2019 fiscal year end from
April 15, 2020 to June 1,
2020 and any organization
with a June fiscal year end
from May 15, 2020 to July 15,
2020. No action is required to
receive this extension. Ohio’s
online registration system
assumes that charities are
seeking all IRS extensions
prior to assessing late fees.
The office previously
extended the filing deadline
for groups with a final
deadline of April 15. In light of
the IRS’s recent extensions
related to 990s, additional
changes will be made within
the online filing system.
use the online
registration system
Oklahoma/Secretary of State/
Business Filing Department;
421 N.W. 13th, Suite 210
Oklahoma City OK 73103
405-522-2520
https://www.sos.ok.gov/charity/D
efault.aspx
et seq.
Initial registration. $15 fee for
contributions under $10,000,
$65 for contributions above
$10,000.
Annual registration required. 990 not required.
Filings must be made through
mail or online.
Oregon/Department of Justice
Charitable Activities Section/
Oregon Department of Justice;
100 SW Market Street
Portland, OR 97201-5702
971-673-1880
charitable@doj.state.or.us
https://www.doj.state.or.us/charit
able-activities/
Initial registration. No fee for
initial registration. 2 page
registration form, to which
organizations should attach
articles, bylaws, and IRS
determination letter. No real
monetary threshold for
registration, except subject to
minimum contact requirements
for out of state charities. Most
significant exemption is for
churches and similar
Oregon is a register once, report annually state.
File within 4.5 months of fiscal year end, but can
request 1 six month extension. Report form
includes a 2 page cover sheet to which 990 should
be attached. Also require audited financial
statements, but only if they were prepared for
some other reason. Fees are based on both
revenue and assets and total fees can range from
$20 to $2400.
Due dates for the CT-12/CT-
12F/CT-12S annual financial
reports extended. Maximum
extension period is increased
so that all reports that were or
are due between March 15,
2020 and July 15, 2020 are
now due by August 15, 2020.
Organizations that are eligible
for a longer extension should
submit an extension request
on or before August 15, 2020.
Pennsylvania/Department of State/
Bureau of Charitable Organizations
401 North Street,
207 North Office Building
Harrisburg, PA 17120
717-783-1720
Toll-free: (800) 732-0999
ST-CHARITY@pa.gov
https://www.dos.pa.gov/Business
Charities/Charities/Pages/default.
aspx
seq.
Initial registration. $15 - $250
fee based on contributions.
File within 4.5 months of fiscal year end. Annual
financial statement and Form 990. Internally
prepared financial statement for organizations with
revenues less than $50,000; reviewed or audited
statement for organizations receiving between
$100,000 and $300,000; audited financial
statement if received over $300,000.
All deadlines for registration
extended for three months.
The National Association of State Charities Officials . www.nasconet.org