Nonprofit Services

This page will help you obtain information on government requirements specific to nonprofit organizations, and locate resources that may be available to assist you. For your convenience, we have compiled a few Internet resources that you may want to review as you begin your own research. This page is not intended to substitute for professional, legal or financial advice. As with any business venture, please consult your attorney or financial professional for advice.

Review Oregon Nonprofit Law
The Oregon Department of Justice provides current Oregon statutes and administrative rules specific to nonprofit organizations.

Nonprofit Business Wizard
Use this Business Wizard fast path to show general referrals specific to nonprofit corporations. If you need more specific information, please try our full Business Wizard interview.

Register with the Secretary of State, Corporation Division
Nonprofit organizations formed as a corporation must register and renew annually with the Secretary of State, Corporation Division. To register a new nonprofit organization use form 112 - Articles of Incorporation. Also, visit Starting a Business for general information on requirements for new businesses, including nonprofit corporations. For annual reports and renewals click here.

Department of Justice, Charitable Activities Section
The Department of Justice, Charitable Activities Section regulates charitable activities in Oregon, including nonprofit corporations organized for a public-benefit . If Department of Justice registration is required for your organization, they will notify you during your nonprofit's second year of existence. The Department of Justice also provides two useful guides for anyone involved with a nonprofit organization or charity in Oregon "Starting and Maintaining a Charity in Oregon" and "A Guide to Non-Profit Board Service".

Oregon Department of Justice, Charitable Activities Section
1515 SW 5th Avenue, Suite 410
Portland, OR 97201

Contact by phone: (971) 673-1880
Contact by email: charitable.activities@doj.state.or.us

501(c)(3) Federal Income Tax Exemption www.irs.gov/charities/index.html
Forming a nonprofit organization does not guarantee tax-exempt status. The Internal Revenue Service makes determinations regarding the federal tax-exempt status of nonprofit organizations. To obtain tax-exempt status you must apply to the Internal Revenue Service TE/GE Division. If you intend to apply for IRS federal tax exemption as a charitable organization, your articles of incorporation must contain a required purpose clause and dissolution of assets provision.

Valuable information on 501(c)(3) qualifications, including sample articles of incorporation is available on the IRS website at www.irs.gov. Click the "Charities and Nonprofits" link and then the Life Cycle of a Public Charity link. Contact IRS Customer Service toll-free at 1-877-829-5500.

Federal Tax Alert for Small Nonprofits! (August 2007)
Starting in 2008, every 501(c)(3) organization, even those with under $25,000 in annual gross receipts, must file an electronic annual report with the IRS or lose their tax-exempt status. Learn about the new 990N, how to file, and the consequences for those who fail to file. To read the full story please go to www.ornonprofits.org/?q=node/36

Oregon Tax Information www.oregon.gov/DOR
The Oregon Department of Revenue provides the publication "Information for Tax Exempt Organizations"; that provides information on Income, Employment, and Property tax issues. Contact the Oregon Department of Revenue at 503-378-4988 or toll-free in Oregon at 1-800-356-4222.

Technical Assistance for Community Services (TACS) www.tacs.org
TACS provides assistance to nonprofit organizations to help them develop the people and skills they need to achieve their missions. TACS has provided training and/or consultation for over 3,000 nonprofits throughout Oregon and Washington. TACS provides workshops, networks, and consultations on financial management, board development, strategic planning, building diversity, organizational development and leadership issues.

Contact the TACS nonprofit referral and helpline at (503) 233-9240 or (888) 206-3076 toll free, or by email at info@tacs.org

Nonprofit Association of Oregon www.ornonprofits.org
The Nonprofit Association of Oregon (NAO) connects nonprofits of all types and sizes to share information and support one another. Through NAO nonprofits can work together to build awareness of the nonprofit sector, participate in public policy which impacts nonprofits, and share resources and tools which help each member organization thrive.

Oregon Involved www.oregoninvolved.org
An online resource for volunteers, donors and nonprofits in Oregon, including the recent report Profile of Oregon Nonprofits.

Additional Resources for Nonprofits

Better Business Bureau, Wise Giving Alliance www.give.org
The BBB Wise Giving Alliance offers guidance to donors on making informed giving decisions through our charity evaluations, various "tips" publications, and publishes the quarterly Better Business Bureau Wise Giving Guide.

BoardSource www.boardsource.org
Dedicated to building stronger nonprofit boards of directors.

GuideStar www.guidestar.org
The national database of nonprofit organizations.

Institute for Nonprofit Management www.inpm.pdx.edu
The Institute for Nonprofit Management works to meet the needs of nonprofits. Through high quality educational and training programs, INPM supports the development of a strong, informed and effective nonprofit sector.

Internet Nonprofit Center www.mapfornonprofits.org
Information for and about nonprofit organizations.

MAP for Nonprofits www.mapnp.org
Guiding nonprofits towards better management.

Small Business Administration www.sba.gov
Nonprofit organizations are both a recipient of SBA services and a partner with the SBA in serving the small business community.

USA.gov for Nonprofits www.usa.gov/Business/Nonprofit
Official information and services from the U.S. government.