Fillable Form Ct-12 - Charitable Activities Section

noted here.

For final reports also see

How to Contact the

Amendments to Articles of

instructions for line 6.

Charitable Activities

Incorporation, Bylaws, Trust

Short Year Report—If the organization is

Section

Documents, or Tax-Exempt

filing a shortened report due to a change in fiscal

Status

To obtain blank forms, technical assistance or

year, see the instructions for line 13 for

information about a charitable organization,

calculation of prorated Net Assets or Fund

Check yes if during the reporting period the

contact the Charitable Activities Section or visit

Balances fee.

organization amended its articles, bylaws, or

our website at:

trust documents, or if the IRS issued a new tax-

Charitable Activities Section

Amended Reports

exempt status ruling for the organization,

Oregon Department of Justice

including revocation.

If amending previously submitted information

100 SW Market Street

for the same accounting period, check the

Portland, OR 97201-5702

Important

Note—Attach

copies

amended report box. Either complete a blank

Phone: (971)673-1880

amendments to articles of incorporation bearing

form that includes the amended information or

TTY: (800)735-2900

the Secretary of State’s file stamp, signed and

provide a copy of the previously submitted form

Fax:

(971)673-1882

dated copies of amended bylaws, amended trust

that clearly shows what information is being

Email: charitable.activities@doj.state.or.us

documents, and/or IRS determination letters.

amended. Submit any additional fee due with the

Website:

amended report.

Final Report

Where to File

Independent Audit

Check yes if this is the final report for the

Send completed forms and corresponding fees to

organization.

the above address. The Charitable Activities

Check

yes

the

organization

had

Section does not accept reports by Fax, Email, or

independent audit of its financial records

If the organization is dissolving, the Charitable

electronic submission at this time.

performed by a certified public accountant.

Activities Section must be notified in writing 20

Attach a copy of the auditor’s report, the

days prior to the dissolution or the distribution of

Line Instructions

financial statements, the accompanying notes,

the organization’s assets. This notification may

schedules, or other documents supplementing

be done either through a letter or submission of a

the report or financial statements. Do not

completed Closing Form which can be obtained

submit copies that are professionally bound.

Section I.

by contacting the Charitable Activities Section

or from our website. Notification must include

the disposition of assets including the name,

Professional / Commercial

General Information

address, phone number, and contact person of

Fund-Raising

each

organization

that

will

receive

any

remaining assets and the amount of the assets

Check yes if the organization entered into a

Missing or Incorrect

involved or a copy of the minutes of the board

contract with a for-profit company or a mutual

meeting that approved the dissolution containing

benefit nonprofit company to conduct in-person,

Information

the same information.

advertising, vending machine, or telephone

The Charitable Activities Section sends a form

solicitations on its behalf. Write the name(s) of

preprinted

with

name,

address,

contact

If the organization is filing a final report for a

the fund-raising firm(s) in the space provided.

information and registration number to all

reason other than a dissolution, such as the

registered organizations. If the organization has

discontinuance

soliciting

contributions,

received one of these preprinted forms, provide

holding assets or conducting charitable activities

Disclosure of Legal Action

any missing or corrected information. If the

in Oregon, there are similar notification

Check yes if the organization or any of its

organization is completing a blank form, provide

requirements.

officers, directors, trustees or key employees

the requested information in this section.

ever signed a voluntary agreement with any

If the organization is a trust and is filing a final

government agency, such as a state attorney

report for any reason, the Charitable Activities

Name Changes

general, secretary of state, or local district

Section should be contacted for specific

If applicable, write the organization’s new legal

attorney, or been a party to legal action in any

instructions and requirements related to closing

name. Attach a copy of the filed amended

court

administrative

agency

regarding

procedures.

articles of incorporation or trust document that

charitable

solicitation,

administration,

changed the organization’s name.

management, or fiduciary practices.

This

A final report must reflect the financial

includes assurances of voluntary compliance or

transactions of the charitable organization from

discontinuance involving the organization or any

Address and Phone Number

the day after the close of its last accounting

other proceeding in which the organization or

period to the date of the disposition of all

Changes

any current officer, director, trustee, or key

remaining assets.

If applicable, write the new address where mail

employee is subject to any injunction, order, or

pending action relating to the solicitation of

for the organization should be directed in the

Important

Note—Dissolving

corporations

contributions, or administration of charitable

future. If applicable, write the new daytime

must submit a copy of any articles of dissolution

assets. Attach a written explanation of each

phone number, fax number and email address

filed with the Corporation Division in addition to

such action or agreement, including the

for the organization.

the information required above. If articles of

agency involved and the allegations.

Also,

dissolution have not been filed, then the

attach a copy of any agreements or actions

Accounting Year Changes

anticipated date of dissolution must be provided.

that occurred in the current reporting period.

If applicable, write the organization’s new or

Important

Note—The

organization

must

short reporting period. Preprinted forms are

submit this information even if the distribution

based upon the accounting period we have on

of assets has already occurred.

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

Form Ct-12 - Charitable Activities Section - 2016 Page 4

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