Fill - Free fillable Form 2020: Oregon Department of Justice (Columbia Gorge Community College) PDF form

Form

CT-12F

For Foreign Charities

For Accounting Periods Beginning in:

2020

Charitable Activities Section

Oregon Department of Justice

0 SW Market Street VOICE (971) 673-1880

Portland, OR 97201-5702 TTY (800) 735-2900

Email: charitable@doj.state.or.us FAX (971) 673-1882

Website: https://www.doj.state.or.us

Line-by-line instructions for completing the annual

report form can be found on our website.

ou can now file reports and

pay by credit card using our

online form at

https://justice.oregon.gov/

paymentportal/Account/L

ogin

Section I. General Information

Cross Through Incorrect Items and Correct Here:

(See instructions for change of name or accounting period.)

egistration #:

rganization Name:

ddress:

ity, State, Zip:

Phone: Fax: Amended

Email: Report?

Period Beginning: / / Period Ending: / /

Did a certified public accountant audit your financial records? - If yes, attach a copy of the auditor’s report, financial statements,

accompanying notes, schedules, or other documents supplementing the report or financial statements.

Yes No

3. Is the organization a party to a contract with a fundraising firm that relates to solicitations in Oregon? If yes, check the type of

solicitations;

 in-person; direct mail; advertising;  vending machine;  telephone; or  other solicitations.

If yes, also write the name of the fundraising firm(s) here: __________________________________________ (If you checked

“other solicitations”, attach an explanation.)

Yes No

4. Has the organization or any of its officers, directors, trustees, or key employees ever signed a voluntary agreement with any

government agency or been a party to legal action in any court or administrative agency regarding charitable solicitation,

administration, management, or fiduciary practices? If yes, attach explanation of each such agreement or action. See

instructions.

Yes No

5. During this reporting period, did the organization amend its articles of incorporation, bylaws, or trust documents, OR did the

organization receive a determination or revocation letter from the Internal Revenue Service relating to its tax-exempt status?

If yes, attach a copy of the amended document or letter.

Yes No

6. Is the organization ceasing operations in Oregon and is this the final report? (If yes, see instructions on how to close your

registration.)

Yes No

7. Provide contact information for the person responsible for retaining the organization’s records.

Name

Position

Phone

Mailing Address & Email Address

8. List of Officers, Directors, Trustees and Key Employees – List each person who held one of these positions at any time during the year even if they did

not

receive compensation. Attach additional sheets if necessary. If an attached IRS form includes substantially the same compensation information,

the phrase “See IRS Form” may be entered in lieu of completing this section.

(A) Name, mailing address, daytime phone number

and email address

(B) Title &

average weekly

hours devoted to

position

(C)

Compensation

(enter $0 if

position unpaid)

Name:

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

(_ _ _) _ _ _ _ _ _ _ _ _

Email:

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

Address:

Phone:

Name:

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

(_ _ _) _ _ _ _ _ _ _ _ _ Email: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

Address:

Phone:

Name:

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

(_ _ _) _ _ _ _ _ _ _ _ _ Email: _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

Address:

Phone:

Form Continued on Reverse Side

Reset

Section II. Fee Calculation

9. Total Oregon Revenue .................................................................................................................

10.

Revenue Fee ................................................................................................................................................................................

(See chart below. Minimum fee is $20, even if total revenue is a $0 or negative amount.) The revenue fee is determined by the amount on line 9.

10.

Amount on Line 9 Revenue Fee

$0 - $24,999 $20

$25,000 - $49,999 $50

$50,000 - $99,999 $90

$100,000 - $249,999 $150

$250,000 - $499,999 $200

$500,000 - $999,999 $300

$1,000,000 or more $400

11. Oregon Net Assets or Fund Balances at the End of the

eporting Period ............................................................................

(If the Oregon amount is unknown, write the total net assets or fund balances from

Part I, Line 22 (end of year) on Form 990; Line 21 on Form 990-EZ; or Part III, Line 6

on Form 990-PF.)

11.

12. Oregon Net Fixed Assets Used to Conduct Charitable Activities .

(If the Oregon amount is unknown, write $0.)

12.

13. Amount Subject to Net Assets or Fund Balances Fee.................................................................

(Line 11 minus line 12. If Line 11 minus Line 12 is less than $50,000, write $0.)

13.

14. Net Assets or Fund Balances Fee ...............................................................................................................................................

(Line 13 multiplied by .0001. If the fee is less than $5, enter $0. Not to exceed $2,000. Round cents to the nearest whole dollar.)

14.

15.

Are you filing this report late? Yes No .....................................................................................................................

(If yes, the late fee is a minimum of $20. You may owe more depending on how late the report is. See Instruction 15 for additional information or contact the

Charitable Activities Section at (971) 673-1880 to obtain late fee amount.)

15.

16. Total Amount Due .......................................................................................................................................................................

(Add Lines 10, 14, and 15. Make check payable to the Oregon Department of Justice.)

16.

17. Attach a copy of the organization’s federal 990 or other return and all supporting schedules and attachments that were filed with the IRS, except that

Form 990 & 990EZ filers do not need to attach a copy of their Schedule B. Also, if the organization did not file with the IRS or filed a 990-N, but ha

otal Revenue of $50,000 or more, or Net Assets or Fund Balances of $100,000 or more, see the instructions. Such organizations may be required to

complete certain IRS forms for Oregon purposes only. If the attached return was not filed with the IRS, then mark any such return as “For Oregon

Purposes Only." If your organization files IRS Form 990-N (e-Postcard) please attach a copy if available.

Please

Sign

Here

Under penalties of perjury, I declare that I am an officer/director of the organization. I have examined this return, including all

accompanying forms, schedules, and attachments, and to the best of my knowledge and belief, it is true, correct, and complete.

⇒

_______________________________________ _____________________ _________________________

Signature of officer Date Title

_______________________________________ _______________________________________________________

Officer’s name (printed) Address

_______________________________________________________

Phone

Paid

Preparer’s

Use Only

⇒

_______________________________________ _____________________ _________________________

Preparer’s signature Date Phone

_______________________________________ _______________________________________________________

Preparer’s name (printed) Address

Line-by-line instructions for completing the annual report form can be found at https://www.doj.state.or.us/charitable-

activities/annual-reporting-for-charities/file-your-annual-report. If you click the appropriate link for this year’s form, the

instructions are included in that document. If you would like us to send a copy of the instructions, please call us at 971-673-

1880 or send an email to charitable@doj.state.or.us.

(If Oregon revenue is unknown or cannot be reasonably estimated, write the total revenue from Part I, Line 12 (current

year) on Form 990; Line 9 on Form 990-EZ; or Part I, Line 12a on Form 990-PF.) (If estimated, or if organization

claims no Oregon revenue, attach explanation.)

Charitable Activities Section, Oregon Department of Justice

2020 Form CT-12F Instructions

General

Instructions

Purpose

Oregon law charges the Attorney General with

the duty and responsibility to represent the

public’s interest in charitable organizations and

in assets held or received for charitable purposes.

The Attorney General carries out this

responsibility by requiring charitable

organizations 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 an annual report of a charitable organization

by contacting the Charitable Activities Section.

Reports can also be viewed on our website at

https://justice.oregon.gov/Charities.

Who Must File

All organizations registered with the Charitable

Activities Section of the Oregon Department of

Justice must annually file Form CT-12, CT-12F,

or CT-12S unless the office has specifically

exempted the organization from the reporting

requirements.

What Form to File

File Form CT-12 if the organization is either

incorporated, organized, or headquartered in

Oregon.

File Form CT-12F if the organization is

organized and headquartered outside of Oregon.

The Charitable Activities Section does not

accept multi-state annual report forms in lieu of

a completed Form CT-12F.

File Form CT-12S if the organization is a split-

interest trust that holds assets for the benefit of

both charitable and non-charitable beneficiaries.

If the organization does not fit within any of the

above categories, file Form CT-12.

The form year should match the starting year

of the fiscal period covered by the report.

Due Date

The form, all required attachments and

schedules, and payment of fees are due in the

Charitable Activities Section’s office no later

than 4 months and 15 days after the end of the

organization’s fiscal year. If the due date falls on

a weekend or legal holiday, the due date is the

next business day.

The Charitable Activities Section does not use

the postmark date to determine whether an

organization has filed timely. Instead, filings are

considered timely if they are physically received

within 5 business days after the due date. All

filings received more than 5 business days after

the due date will be assessed a late charge. See

Instruction 15 Late Fees.

Extensions for Filing

An organization may apply for an extension of

time to file. Extension requests must be received

on or before the due date of the report to avoid a

late fee. The maximum available extension

period is 180 days. An extension to file is also

an extension to pay any associated fees.

Therefore, estimated payments should not be

included with extension requests.

Please do not submit an incomplete CT-12/CT-

12F/CT-12S if you intend to later supplement or

amend your report with a copy of your IRS

return. Instead, file an extension request so that

you can submit a complete report by the

extended due date with a copy of the appropriate

IRS form attached.

Extensions may be requested through the

Department of Justice website at

https://justice.oregon.gov/Charities/Extensions.

Follow the instructions carefully to ensure that

we receive your request. Please contact our

office if you have any questions or difficulties

with your online request.

You should print and retain a copy of the online

Confirmation of Extension Request. You should

also expect to receive a confirmation of receipt

of your online request.

You may also submit a written request or a copy

of the organization’s federal extension request

(IRS Form 8868) so long as the Charitable

Activities Section receives the request or copy

before the due date of the report. The

organization’s 4 or 5-digit registration number

should be noted on the top of all extension

requests. If you would like acknowledgement

that your extension request has been received,

you should enclose an additional copy of the

request and a self-addressed, stamped envelope.

In the event your request is denied, to avoid a

late fee, the annual report must be submitted by

the later of the due date or within 10 days after

the organization receives notice of denial of the

requested extension.

Important Note—An extension request filed

with the IRS or the Oregon Department of

Revenue does NOT act as an extension with

the Charitable Activities Section unless a copy

is submitted to the Charitable Activities

Section by the due date.

Record Keeping

Please retain a copy of this report and all

supporting documentation for at least five years

after the due date.

Rounding and Blank Lines

Round all amounts on the report to the nearest

whole dollar. Drop amounts under 50 cents and

increase amounts from 50 to 99 cents to the next

whole dollar. If the amount is zero write “$0.”

Do not leave any line blank. Your report may

be treated as incomplete if you leave blank lines.

Important Reminders

Don’t lose your tax-exempt status. Most tax-

exempt organizations other than churches must

file a yearly return with the IRS. Very small

organizations are required to file IRS Form 990-

N, also known as the e-Postcard. The IRS is

required by law to revoke the tax-exempt status

of any organization that has failed to file a

required return for three consecutive years.

Please refer to https://www.irs.gov/charities-and-

nonprofits for more information about these

requirements.

Important information regarding Social

Security numbers (SSNs) – Forms submitted

to this office become a public record. In

order to protect the privacy of named

individuals, you should redact any SSNs (if

used) from copies of any IRS forms

submitted. Although we endeavor to redact

SSNs from any forms we receive, we request

your assistance in safeguarding this

information by not including it in your

submission.

You can now complete and file reports online at https://justice.oregon.gov/paymentportal/Account/Login

Online Filing Option

The Department has an online filing option if

you would like to complete and file your report

electronically and pay via credit card. For

additional information, visit

https://www.doj.state.or.us/charitable-

activities/annual-reporting-for-charities/file-

your-annual-report/

How to Contact the

Charitable Activities

Section

To obtain blank forms, mailed instructions,

technical assistance or information about a

charitable organization, contact the Charitable

Activities Section or visit our website at:

Charitable Activities Section

Oregon Department of Justice

100 SW Market Street

Portland, OR 97201-5702

Phone: (971)673-1880

TTY: (800)735-2900

Fax: (971)673-1882

Email: charitable@doj.state.or.us

Website: https://www.doj.state.or.us

Where to File

Send completed forms and corresponding fees to

the above address. Do not send cash.

Line Instructions

Section I.

General Information

1. Missing or Incorrect

Information

The Charitable Activities Section sends a form

preprinted with name, address contact

information and registration number to all

registered organizations. If the organization is

returning one of these preprinted forms, provide

any missing or corrected information. If the

organization is completing a blank form, provide

the requested information in this section.

Name Changes

If applicable, write the organization’s new legal

name. Attach a copy of the filed amended

articles of incorporation that changed the

organization’s name.

Address, Email and Phone

Number Changes

If applicable, write the new address where mail

for the organization should be directed in the

future. If applicable, write the new daytime

phone number, fax number and email address for

the organization.

Accounting Year Changes

If applicable, write the organization’s new or

short reporting period. Preprinted forms are

based upon the accounting period we have on

record for the organization. If the organization

has changed its fiscal year or is filing a final

report for a period less than 12 months, the

shortened period covered by the report must be

noted here. If the organization is filing a final

report, also see the instructions for line 6 for

closing requirements.

Short Year Report—If the organization is

filing a shortened report due to a change in fiscal

year, see the instructions for line 13 for

calculation of prorated Net Assets or Fund

Balances fee.

Amended Reports

If amending previously submitted information

for the same accounting period, check the

amended report box. Either complete a blank

form that includes the amended information or

provide a copy of the previously submitted form

that clearly shows what information is being

amended. Submit any additional fee due with the

amended report.

2. Independent Audit

Check yes if the organization had an

independent audit of its financial records

performed by a certified public accountant.

Attach a copy of the auditor’s report, the

financial statements, the accompanying notes,

schedules, or other documents supplementing

the report or financial statements. Do not

submit copies that are professionally bound. If

the audit has not been completed prior to the

report due date, please note that and the

estimated completion date on the CT-12F.

3. Fundraising Contracts

Check yes if the organization entered into a

contract with a fundraising firm that relates to

solicitations in Oregon, including in-person,

direct mail, advertising, vending machine,

telephone, or other solicitations made in Oregon.

Check the type(s) of campaign to which the

contract(s) relates and write the name(s) of the

fundraising firm(s) in the space provided. If you

checked “other solicitations” as the type of

campaign, attach an explanation.

4. Disclosure of Legal Action

Check yes if the organization or any of its

officers, directors, trustees or key employees

ever signed a voluntary agreement with any

government agency, such as a state attorney

general, secretary of state, or local district

attorney, or been a party to legal action in any

court or administrative agency regarding

charitable solicitation, administration,

management, or fiduciary practices. This

includes assurances of voluntary compliance or

discontinuance involving the organization or any

other proceeding in which the organization or

any current officer, director, trustee, or key

employee is subject to any injunction, order, or

pending action relating to the solicitation of

contributions, or administration of charitable

assets. Attach a written explanation of each

such action or agreement, including the

agency involved and the allegations. Also,

attach a copy of any agreements or actions

that occurred in the current reporting period.

5. Amendments to Articles of

Incorporation, Bylaws, or Tax-

Exempt Status

Check yes if during the reporting period the

organization amended its articles or bylaws, or if

the IRS issued a new tax-exempt status ruling for

the organization, including revocation.

Important Note—Attach copies of

amendments to articles of incorporation bearing

the Secretary of State’s file stamp, signed and

dated copies of amended bylaws, and/or IRS

determination letters.

6. Final Report

Check yes if this is the final report for the

organization.

If the foreign organization is dissolving,

discontinuing solicitations of Oregon residents,

no longer receiving other payments from persons

in Oregon, or no longer holding assets or

conducting charitable activities in Oregon and

would like to close its registration file, the

organization must provide written notice to this

office in addition to a final report. The notice

may be provided through a letter, but the letter

must confirm that the organization does not

intend to conduct further solicitations or

activities in Oregon, or receive other payments

from persons in Oregon and holds no assets in

the state.

Organizations are required to file reports

covering all fiscal periods in which the

organization was registered. Accordingly, a

final report must cover the fiscal period in which

the written notice requesting closure of the

registration was received.

Important Note—Foreign organizations which

intermittently conduct solicitations or charitable

activities in Oregon may wish to remain

registered during periods of inactivity.

7. Who Keeps the Books?

Indicate the person to be contacted if the

organization’s books need to be accessed for

information or review. Either a business or

personal phone number, email, and mailing

address are acceptable. If the person does not

have an email address, please note that on the

form.

8. Officers, Directors, and

Other Key Employees

List each person who was an officer, director,

trustee, or key employee (defined below) of the

organization at any time during the year even if

they are a volunteer and do not receive any

compensation from the organization. Give the

daytime phone number and preferred mailing

address at which officers, etc., want the

Charitable Activities Section to contact them.

Use an attachment if there are more persons to

list than there are lines available.

A failure to fully complete this part can subject

the organization to late fees or civil penalties for

filing an incomplete form.

Officers include those officers required by

applicable state law, such as president, secretary,

or treasurer, and also includes the person(s)

elected or appointed to implement the decisions

of the governing body or for supervising the

management, administration, or operation of the

organization, regardless of title or the amount of

compensation received. The CEO or Executive

Director is an officer for purposes of this form.

The top financial official may also be an officer

if they are responsible for managing the

organization’s finances.

A "key employee" is any person, other than an

officer, director, or trustee, who has

responsibilities over the organization that are

similar to those of its officers, directors, or

trustees. If the organization attaches a 990 or

990EZ, it may rely on the IRS definition of key

employee in the corresponding IRS instructions

for purposes of this form.

Column (C)

If an IRS form is attached that includes complete

and accurate compensation information, the

phrase “See IRS Form” may be entered in lieu of

completing this section.

Otherwise, for each person listed, report the total

amount of compensation paid or deferred for

payment to a later date, including salary, fees,

bonuses, benefits, taxable allowances or

reimbursements, the value of noncash

compensation, and severance payments.

Enter a zero in column (C) if the person was a

volunteer and was not paid or did not accrue any

compensation during the reporting year.

The organization may provide an attachment to

explain the entire compensation package for any

person listed in this part, including whether the

compensation includes the payment of amounts

previously deferred.

Section II.

Fee Calculation

9. Total Oregon Revenue

Enter the Total Revenue earned from persons or

businesses located in Oregon. If the organization

does not have a method for identifying or

reasonably estimating the Oregon portion, enter

the organization’s Total Revenue. If the Oregon

portion reported was calculated using a

reasonable estimate, note on the Form that an

estimate was used and identify the method that

was used. Do not use an estimate if the amount

of Total Oregon Revenue is known or readily

available.

The Charitable Activities Section has adopted

the definition for “Total Revenue” used by the

Internal Revenue Service. If the organization

completed an IRS Form for this reporting period,

the Total Revenue figure should come from the

line number listed:

• IRS Form 990, Part I, line 12 (current

year)

• IRS Form 990-EZ, Part I, line 9

• IRS Form 990-PF, Part I, line 12a

If the organization was not required to

complete one of these IRS Forms, or filed an

IRS Form 990-N, a summary of what constitutes

Total Revenue is provided within these

instructions. A more detailed definition can be

found in the IRS instructions for forms listed

above.

“Total Revenue” includes such items as:

• Contributions, gifts, grants

• donated real property

• donated thrift items

• membership dues & assessments

• program service revenue

• government fees & contracts

• interest or dividend income

• gross rental income less rental expense

• other investment income

• gain or loss on sales of assets other than

inventory

• gain or loss from special events &

activities which may include bingo,

raffles, and Monte Carlo events

• gain or loss on sale of inventory

• all other sources of revenue.

To report contributions received in a form other

than cash, use the market value as of the date of

the contribution. When market value cannot be

readily determined, use an appraised or

estimated value.

To determine the amount of any noncash

contribution that is subject to an outstanding

debt, subtract the debt from the property’s fair

market value in assigning a value to the revenue

received. “Fair market value” is the amount a

reasonable person would pay for the item at the

time it was donated to the organization.

Important Note—Do not include the value of

services donated to the organization, or items

such as the free use of materials, equipment, or

facilities in reporting Total Revenue.

Important Note—If Oregon Revenue is zero,

attach an explanation of why Oregon Revenue is

zero and indicate whether the organization plans

to continue operations in Oregon. See the

instructions for line 6 if this is the organization’s

final report.

10. Revenue Fee

Use the total Oregon revenue figure from line 9

to calculate the revenue fee according to the

following schedule.

Revenue Fee Schedule

Amount on Line 9

Revenue Fee

$ 0

$ 24,999

$ 20

25,000

49,999

50,000

99,999

100,000

249,999

150

250,000

499,999

200

500,000

999,999

300

1,000,000

400

The maximum amount subject to a revenue fee is

$1,000,000. The maximum revenue fee is $400.

The minimum revenue fee is $20, even if total

revenue is a zero or negative amount.

11. Oregon Net Assets or

Fund Balances at the End of

the Reporting Period

Enter the amount of Net Assets or Fund

Balances at the end of the reporting period which

were held in Oregon. If the organization does not

have a method for identifying or reasonably

estimating Oregon Net Assets or Fund Balances

at end of year, enter the organization’s total Net

Assets or Fund Balances. If the Oregon portion

reported was calculated using a reasonable

estimate, note on the form that an estimate was

used and identify the method that was used.

The Charitable Activities Section has adopted

the definitions for “Net Assets” and “Fund

Balances” used by the Internal Revenue Service.

If the organization completed one of the

following IRS forms for this reporting period,

the Net Assets or Fund Balances figure should

come from the line number listed:

• IRS Form 990, Part I, line 22 (end of

year)

• IRS Form 990-EZ, Part I, line 21

• IRS Form 990-PF, Part III, line 6

If the organization was not required to complete

one of these IRS forms, or filed an IRS Form

990-N, a summary of what constitutes Net

Assets or Fund Balances is provided below. A

more detailed definition can be found in the IRS

instructions for the forms listed above.

Net Assets and Fund Balances refer to the

organization’s assets minus liabilities.

“Assets” are items of value to the organization,

such as cash, receivables less any allowance for

doubtful accounts, inventory, prepaid expenses,

investments, land, buildings & equipment less

any accumulated depreciation if the organization

records depreciation.

“Liabilities” are the amount of debts and

obligations owed by the organization, such as

accounts payable, accrued expenses, deferred

revenue, loans, and mortgages.

12. Oregon Net Fixed Assets

Used to Conduct Charitable

Activities

Enter the amount of the organization’s Net Fixed

Assets that were held in Oregon for use in the

operation of charitable activities at the end of the

reporting period. If the organization does not

have a method for identifying Oregon net fixed

assets used to conduct charitable activities, enter

$0.

Important Note—You should not include

any cash, bank accounts, stock holdings,

investment accounts, or other liquid assets in

Line 12. Line 12 should only include fixed

assets that are used for charitable purposes, such

as land, buildings, or equipment that are used

directly for charitable purposes.

The following instructions provide guidance on

how to calculate Net Fixed Assets and where the

amount may be located on the organization’s tax

return.

The Charitable Activities Section defines “Net

Fixed Assets” as the organization’s book value

(cost or other basis less accumulated

depreciation) of all owned land, buildings, or

equipment that are used directly for charitable

purposes. For example, if the charity owns and

operates a museum, the building that houses the

museum is a net fixed asset. However,

undeveloped land, a building owned and used for

rental income, or any other fixed asset used for

investment purposes should not be included in

Line 12. Accordingly, the net fixed assets used

for charitable purposes on Line 12 may be less

than the organization’s total net fixed assets.

If the organization completed one of the

following IRS Forms for this reporting period

and all its Net Fixed Assets are held for use in

conducting charitable activities, the figure

should come from the line number listed:

• IRS Form 990, Part X, line 10c

• IRS Form 990-EZ, Part II, line 23B

and/or 24B to the extent 24B includes

equipment or similar assets used for

charitable programs.

• IRS Form 990-PF, Part II, line 14b

If the organization was not required to complete

one of these IRS Forms, or filed an IRS Form

990-N, this figure will need to be calculated

from the organization’s accounting records, but

the 990/990EZ can be used as worksheets to

determine the amount to report.

13. Amount Subject to Net

Assets or Fund Balances Fee

Subtract line 12 from line 11. If the result is less

than $50,000 enter $0 on line 13. If the result is

more than $20,000,000 enter $20,000,000.

Example #1

line 11

$ 100,000

line 12

(25,000)

75,000

line 13

$ 75,000

Example #2

line 11

$ 100,000

line 12

(80,000)

20,000

line 13

$ 0

Important Note—If the organization is filing

a short report of less than one year due to a

change in accounting periods, the amount

entered on line 13 should be prorated by the

number of months covered by the report. To

determine the prorated amount, divide the

amount determined above by 12 and multiply by

the number of months covered by the short

report. No similar proration should be made if

the short report is due to the initial or final

reporting period.

14. Net Assets or Fund

Balances Fee

Multiply the amount subject to a Net Assets or

Fund Balances fee from line 13 by .0001 and

enter this figure on line 14. Round to the nearest

whole dollar. If the result is less than $5 enter

$0. If the result is more than $2,000 enter

$2,000.

15. Late Fees

If the report is not filed or the fee is not paid by

the due date (or the extended due date), an initial

late fee of $20 will be due. If the report or

payment remains outstanding more than 13

months past the end of the fiscal year covered by

the report, the late fee will increase to $50. If

the delinquency is not corrected within 16

months of the end of the fiscal year covered by

the report, the late fee increases to $100.

Late Fee Schedule

Fiscal

Year

End

Dates

Late

Report

Received

Before

This

Date

Late

Report

Received

Between

These

Dates

Late

Report

Received

After This

Date

Late

Fee:

$20

$50

$100

12/31/20

2/1/22

2/1/22-

4/30/22

1/31/21

3/1/22

5/31/22

2/28/21

4/1/22

4/1/22-

6/30/22

3/31/21

5/1/22

5/1/22-

7/31/22

4/30/21

6/1/22

6/1/22-

8/31/22

5/31/21

7/1/22

7/1/22-

9/30/22

6/30/21

8/1/22

8/1/22-

10/31/22

7/31/21

9/1/22

9/1/22-

11/30/22

8/31/21

10/1/22

10/1/22-

12/31/22

9/30/21

11/1/22

11/1/22-

1/31/23

10/31/21

12/1/22

12/1/22-

2/28/23

11/30/21

1/1/23

1/1/23-

3/31/23

The above late fees apply automatically and

cannot be waived. The Department has the

authority to obtain additional civil penalties

against the organization and its officers and

directors or take other administrative action in

connection with the failure to file timely and

complete reports.

16. Total Amount Due

Add lines 10, 14 and 15. This is the total amount

due. Make check or money order payable to the

“Oregon Department of Justice”. Do not send

cash. Mail payment together with the report to:

Charitable Activities Section

Oregon Department of Justice

100 SW Market Street

Portland, Oregon 97201-5702

Important Note—Indicate on the check the

organization’s 4 or 5-digit Oregon Department

of Justice registration number. The registration

number is located on line 1 of the preprinted

Form CT-12F or can be obtained by contacting

the Charitable Activities Section or looking up

the charity on our website at

https://justice.oregon.gov/Charities.

17. IRS Forms, Schedules,

and Attachments

All organizations must attach a complete copy

of all forms, supporting schedules, and

attachments filed with the IRS, except

publicly supported charities are not required

to attach the Schedule B, Listing of

Contributors.

Even if your organization is not required to file a

Form 990, 990-EZ, or 990-PF with the IRS, if

the organization’s revenues or net assets exceed

certain thresholds, it may be required to

complete one of these forms for Oregon

purposes to meet the Charitable Activities

Section’s filing requirements.

In general, if your organization’s total revenues

are at least $50,000, or its assets are more than

$100,000, you may be asked to complete a

990EZ or 990 for Oregon purposes only. If the

organization has not filed the form with the IRS,

it should note on the form that it is for Oregon

purposes only.

Additional instructions are provided below for

990-N filers and for organizations that do not file

any type of 990 with the IRS.

For 990-N Filers—If your organization does

not complete an IRS Form 990 or 990-EZ

because it files an IRS form 990-N, the

Charitable Activities Section will consider

suspending the requirement to file a Form 990 or

990-EZ for Oregon purposes upon request.

If the organization filed an IRS Form 990-N

because its gross receipts are normally $50,000

or less and the organization’s assets are less than

$100,000 the organization may submit a copy of

its Form 990-N.

If the organization files an IRS Form 990-N

because its gross receipts are normally $50,000

or less, but its assets are more than $100,000,

please contact this office in writing if you would

like the Charitable Activities Section to consider

suspending the requirement to file an IRS Form

990 or 990-EZ for Oregon purposes. The

amount of assets in excess of $100,000 is

material to consideration of suspension requests.

Please include a balance sheet or similar

statement listing your assets to expedite review

of your request.

For organizations that do not file a

990/990-EZ/990-N with the IRS. Please

attach to your CT-12F a copy of your Form 1120

or other return your organization has filed with

the IRS for the reporting period. We will contact

you if this office determines that a 990-EZ or

990 is required for Oregon purposes.

Important Note—Organizations that file Form

990 or 990-EZ with the IRS are not required to

attach the Schedule B listing of contributors to

filings with the Charitable Activities Section.

However, if voluntarily submitted, the schedule

of contributors may be made available for public

inspection.

This exclusion does not apply to Form 990-PF

filers who must submit their schedule of

contributors.

Important Note for CPAs/Paid

Preparers/Beneficiaries – Forms submitted

to this office become a public record. In order to

protect the privacy of named individuals, you

should redact Social Security Numbers (if used)

from the copy of the IRS Form 990/990-EZ/990-

PF/5227/1041-A (Schedule K) submitted to this

office. Although we endeavor to redact social

security numbers from any forms we receive, we

request your assistance in safeguarding this

information by not including it in your

submission.

Signature Block

To make the return complete, an authorized

officer must sign in the space provided. For a

corporation this officer may be the president,

vice president, treasurer, chief executive officer,

executive director, chief financial officer, or

other corporate officer, such as tax officer.

Signature stamps and labels are not acceptable.

Power of Attorney signature is not accepted.

In the paid preparer’s information section,

include the name, daytime phone number, and

address of any person who was paid by the

organization to complete this report.

Contact the Following Agencies for Assistance

Charitable Activities

Section

Oregon Department of Justice

100 SW Market Street

Portland, Oregon 97201-5702

Phone: (971)673-1880

TTY: (800)735-2900

Fax: (971)673-1882

Email: charitable@doj.state.or.us

Website: https://www.doj.state.or.us

Issues

• Questions about annual reports for

charitable organizations-Forms CT-12,

CT-12F, and CT-12S

• Registration of charitable organizations

and trusts

• Merging nonprofit organizations

• Dissolving nonprofit organizations

• Reporting illegal activity by nonprofit

organizations

• Serving as a board member of a nonprofit

organization

• Information about charitable

organizations and copies of annual

reports

• Questions about raffles and other

charitable gaming

Forms

• RF-C, Registration Form for Charitable

Organizations

• RF-T, Registration Form for Trusts

• CT-12, Annual Report Form for Oregon

Charities

• CT-12F, Annual Report Form for

Foreign Charities

• CT-12S, Annual Report Form for Split-

Interest Trusts

• Closing Form

Publications

• Oregon Wise Giving Guide

• A Guide to Non-Profit Board Service in

Oregon

Oregon Revised Statutes

• Chapter #65, Nonprofit Corporations

• Chapter #128, Trusts; Charitable

Activities

• Chapter #130, Uniform Trust Code

• Chapter #464, Charitable Gaming

• Chapter #646, Trade Practices &

Antitrust Regulation

Oregon Administrative Rules

• Chapter #137-010-0005 et seq.

Internal Revenue Service

Phone: (877)829-5500

Website:

https://www.irs.gov/charities-and-

nonprofits

Issues

• Obtaining federal tax identification

number or federal tax-exempt status

• Completing federal tax forms

Forms

• 990, Return of Organization Exempt

From Income Tax

• 990-EZ, Short Form - Return of

Organization Exempt From Income Tax

• 990-PF, Return of Private Foundation

• 990-T, Exempt Organization Business

Income Tax Return

• 990-W, Estimated Tax on Unrelated

Business Taxable Income for Tax-

Exempt Organizations

• 1023/1023-EZ, Application for

Recognition of Exemption Under

§501(c)(3)

• 1024, Application for Recognition of

Exemption Under §501(a)

• 1041, U.S. Income Tax Return for

Estates and Trusts

• 1041-A, U.S. Information Return - Trust

Accumulation of Charitable Amounts

• 1128, Application to Adopt, Change, or

Retain a Tax Year

• 4720, Return of Certain Excise Taxes on

Charities and Other Persons

• 5227, Split-Interest Trust Return

• 5768, Election/Revocation of Election by

an Eligible Section 501(c)(3)

Organization to Make Expenditures to

Influence Legislation

• 8822, Change of Address

• 8868, Application for Extension of Time

to File an Exempt Organization Return

• 8976, Notice of Intent to Operate Under

Section 501(c)(4)

Publications

• Pub. 526, Charitable Contributions

• Pub. 538, Accounting Periods and

Methods

• Pub. 557, Tax-Exempt Status for Your

Organization

• Pub. 583, Starting a Business and

Keeping Records

• Pub. 598, Tax on Unrelated Business

Income of Exempt Organizations

• Pub. 3079, Gaming Publication for Tax-

Exempt Organizations

• Pub. 4220, Applying for 501(c)(3) Tax-

Exempt Status

• Pub. 4221, Compliance Guide for

501(c)(3) Organizations

Oregon Secretary of State

Corporation Division

Public Service Building

255 Capitol Street NE, Suite 151

Salem, OR 97310-1327

Phone: (503)986-2200

Fax: (503)378-4381

Website: https://sos.oregon.gov/business/

Pages/default.aspx

Issues

• Forming a new corporation

• Merging nonprofit corporations

• Dissolving nonprofit corporations

• Amending articles of incorporation

• Obtaining copies of filed articles of

incorporation and amendments

Forms

• Articles of Incorporation

• Assumed Business Name Registration

• Articles of Amendment

• Restated Articles

• Articles of Dissolution

• Revocation of Dissolution

Publications

• Oregon Business Guide

Oregon Department

of Revenue

Revenue Building

955 Center St. NE

Salem, OR 97301

Phone: (503)378-4988 and (800)356-4222

TTY: (800) 886-7204

Website: https://www.oregon.gov/DOR

Issues

• State taxation and filing requirements

Forms

• 20, Oregon Corporation Excise Tax

Return

• 41, Oregon Fiduciary Income Tax Return

State of Oregon

Website: https://www.oregon.gov

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