Ch
aritable Activities Section, Oregon Department of Justice
Registration Form Instructions_________________
Pu
rpose
Oregon law charges the Attorney General with
the duty and responsibility to represent the
public’s interest in connection with assets held
for charitable purposes. The Attorney General
carries out this responsibility by requiring
organizations holding such assets and/or
soliciting in Oregon to register and file periodic
financial reports.
Once submitted, this Form and all attachments
become a part of the public record. Any
interested person may examine or obtain a copy
of a Registration Form or an annual report for a
charitable organization by contacting the
Charitable Activities Section.
Who Must Register
Generally, corporations, trusts or other
organizations which hold assets, solicit
donations or conduct activities on behalf of a
charitable purpose in the state of Oregon will be
required to register with the Charitable
Activities Section of the Department of Justice.
A charitable purpose means any purpose to
promote the well-being of the public at large, or
for the benefit of an indefinite number of
persons including, but not limited to,
educational, literary or scientific purposes or for
the prevention of cruelty to children or animals
or for the benefit of religious, rehabilitation
services, public recreation, civic improvement
or services which lessen the burden of
government.
An organization or trust granted tax-exempt
status by the Internal Revenue Service under
§501(c)(3), (4), or (19) of the Internal Revenue
Code is presumed to be organized for a
charitable purpose. More specifically, the
following organizations must register:
• All organizations organized under the laws
of the state of Oregon for charitable
purposes must register. This includes, but
is not limited to, any corporation registered
with the Oregon Secretary of State as a
nonprofit, public benefit corporation.
• All organizations organized under the laws
of any state jurisdiction other than Oregon
and doing business, holding assets or
soliciting in the state of Oregon.
• All trustees which hold property or an
interest in property in trust for a charitable
purpose. Such trusts include charitable
remainder trusts and lead trusts.
Rev. 3/2011
Organizations Exempt
from Registration
Certain charitable organizations are not required
to register with the Charitable Activities
Section.
The following list includes the types of
organizations exempt from registration
requirements and the documentation required to
support the exemption. Organizations which fail
to provide this documentation will not be
exempted from registration.
Exempt
Organizations
Required
Documentation
Child-caring agencies
re
gulated by the
Department of Human
Services
Certificate from the
Dept. of Human
Services, Children,
Adults & Families
Division
Foreign corporations
or
foundations merely
making grants or
donations within the
state of Oregon
Letter certifying the
scope of activities
Government agencies
or
subdivisions
Letter verifying
government affiliation
from the governing
body of the
governmental entity
Educational
ins
titutions which
hold no property in
Oregon and limit
solicitations in Oregon
to alumni
Letter certifying the
limited scope of
activities
Religious
or
ganizations holding
property solely for
religious purposes
Articles of
Incorporation or trust
documents and a letter
of explanation
Trustees of a
cha
ritable remainder
trust where the trustee
is also the sole
charitable beneficiary
of the trust estate
Trust documents
When to Register
Or
ganizations required to register must do so
before conducting activities, holding assets, or
soliciting contributions for a charitable purpose.
Corporations organized under the laws of
Oregon should register immediately following
incorporation.
Registration is a one-time event. However, all
charitable organizations are required to file
annual financial reports with the Charitable
Activities Section. Financial report forms will
be mailed to the organization shortly following
the end of the organization’s fiscal year.
What Form to File
File Form RF-T is the organization is a trust.
File Form RF-C if the organization is an Oregon
or foreign corporation, association or similar
entity. Foreign corporations are those
corporations incorporated outside the state of
Oregon.
For those organizations registering in multiple
states, the Charitable Activities Section accepts
the Unified Registration Statement for
Charitable Organizations in lieu of Form RF-C.
A copy of this multi-state form is available at
http://www.multistatefiling.org.
Required Attachments
Attach the following documents to the
registration form. If a document is unavailable,
attach an explanation.
For Corporations or Associations:
• Filed articles of incorporation, date
stamped by the Secretary of State; or
signed and dated articles of association or
other establishing document.
• Signed and dated bylaws.
• IRS determination letter, if applicable.
For Trusts:
• Will or trust document which created the
trust.
• IRS determination letter, if applicable.
Corporation Division
In addition to registering and filing periodic
forms with the Charitable Activities Section, the
Secretary of State also requires all Oregon
corporations, whether for-profit or nonprofit, to
register and annually file with the Corporation
Division.
Fees
Submit no fee with this Registration Form.
Please note that fees will be due with future
annual financial reports.
Blank Lines
Do not leave any line blank. Write “not
applicable” or “none” where appropriate.
Where to File
Submit the completed Registration Form and
supporting documents to:
Charitable Activities Section
