Fillable Form Ct-12 - Charitable Activities Section

Charitable Activities Section, Oregon Department of Justice

2016 Form CT-12 Instructions

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

Revenue does NOT act as an extension with

General

a weekend or legal holiday, the due date is the

the Charitable Activities Section unless a copy

next business day.

is submitted to the Charitable Activities

Instructions

Section by the due date.

The Charitable Activities Section does not use

the postmark date to determine whether an

Record Keeping

organization has filed timely. Instead, filings are

Purpose

Please retain a copy of this report and all

considered timely if they are physically received

Oregon law charges the Attorney General with

supporting documentation for at least five years

within 5 business days after the due date. All

after the due date.

the duty and responsibility to represent the

filings received more than 5 business days after

public’s interest in connection with assets held

the due date will be assessed a late charge. See

for charitable purposes. The Attorney General

Instruction 15 Late Fees.

Rounding and Blank Lines

carries out this responsibility by requiring

Round all amounts on the report to the nearest

organizations holding such assets to register and

Extensions for Filing and

whole dollar. Drop amounts under 50 cents and

file periodic financial reports.

increase amounts from 50 to 99 cents to the next

Paying Fees

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

Once submitted, this Form and all attachments

An organization may apply for an extension of

become a part of the public record. Any

time to file. Extension requests must be received

Do not leave any line blank.

interested person may examine or obtain a copy

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

of an annual report of a charitable organization

late fee.

The maximum available extension

by contacting the Charitable Activities Section.

Important Reminders

period is 180 days. An extension to file is also

Reports can also be viewed on our website at

an extension to pay any associated fees.

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

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

Therefore, estimated payments should not be

exempt organizations other than churches must

included with extension requests.

file a yearly return with the IRS. Very small

Who Must File

organizations are required to file IRS Form 990-

Extensions may be requested through the

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

All organizations registered with the Charitable

Department

Justice

website

required by law to revoke the tax-exempt status

Activities Section of the Oregon Department of

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

of any organization that has failed to file a

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

Follow the instructions carefully to ensure that

required return for three consecutive years.

or CT-12S unless the Attorney General has

the Charitable Activities Section receives your

specifically exempted the organization from the

request. Please contact our office if you have

Please refer to for more

reporting requirements.

any questions or are experiencing difficulties

information about these requirements.

with your online request.

What Form to File

Important

information

regarding

Social

The organization may also submit a written

Security numbers (SSNs) – Forms submitted

File Form CT-12 if the organization is

request or a copy of the organization’s federal

to this office become a public record.

incorporated or organized in Oregon.

extension request (IRS Form 8868) so long as

order to protect the privacy of named

the Charitable Activities Section receives the

individuals, you should redact any SSNs (if

File Form CT-12F if the organization is

request or copy before the due date of the

used) from copies of any IRS forms

incorporated or organized outside of Oregon.

report.

The organization’s 4 or 5-digit

submitted. Although we endeavor to redact

The Charitable Activities Section does not

registration number should be noted on the top

social security numbers from any forms we

accept multi-state annual report forms in lieu of

of all extension requests.

If you would like

receive, we request your assistance in

a completed Form CT-12F.

acknowledgement that your extension request

safeguarding

this

information

not

has been received, you should enclose an

including it in your submission.

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

additional copy of the request and a self-

interest trust that holds assets for the benefit of

addressed, stamped envelope.

both charitable and non-charitable beneficiaries.

The Charitable Activities Section will not

If the organization does not fit within any of the

provide formal notice that the organization’s

above categories, file Form CT-12.

extension request has been approved. Instead,

the organization should assume that its extension

The Form year should match the starting

request has been granted unless you hear

year of the fiscal period covered by the

otherwise from our office. In the event your

report.

request is denied, to avoid a late fee, the annual

report must be submitted by the later of the due

Due Date

date or within 10 days after the organization

receives notice of denial of the requested

The Form, all required attachments and

extension.

schedules, and payment of fees are due in the

Charitable Activities Section’s office no later

Important Note—An extension request filed

than 4 months and 15 days after the end of the

with the IRS or the Oregon Department of

Form Ct-12 - Charitable Activities Section - 2016 Page 3

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