Guidance and Supporting Documents
Guidance documents for formation of a 501 (c) (3) in Oregon are provided below.
1. NAO Guide to Starting a Nonprofit in Oregon. This publication, from the Nonprofit Association of Oregon, (NAO) includes a list of resources and provides detailed information regarding steps to becoming a nonprofit in Oregon. These steps, and related resources and/or government authorities, are listed below.
Guidance Document or Government Authority
Business Plan Resources - NAO Guide Page 1
Oregon Secretary of State
Oregon Secretary of State
IRS
Bylaws Resources - NAO Guide Page 1
IRS
Oregon DOJ; Charitable Activities Division
Annual state/federals reporting requirements
Board service governance requirements
Steps to Form 501 (c) (3)
1. Develop Business Startup Plan
2. Determine Business Structure & Name
3. File Articles of Incorporation
4. Obtain Employer Identification Number
5. Develop Bylaws
6. Apply for Tax Exemption
7. Register Charity
8. Steps to Legally Maintain a Nonprofit
9. Board Member Role & Liability
2. IRS Publication 4220 Applying for 501(c)(3) Tax-Exempt Status presents general guidelines for organizations that seek tax-exempt status under IRS Section 501(c)(3). Content includes references to the statute, Treasury Regulations, and other IRS publications that explain the requirements for tax-exempt status and IRS forms with instructions.
3. IRS Instructions for Form 1023. Section 501(c)(3) describes organizations organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or to foster national or international amateur sports competition, or for the prevention of cruelty to children or animals. Unless an exception applies, an organization must file Form 1023 or Form 1023-EZ (if eligible) to obtain recognition of exemption from federal income tax under section 501(c)(3). Form 1023 must be filed if anticipated gross receipts exceeds $50,000 in any of the next 3 years (Other criteria also apply).
4. Instructions for Form 1023-EZ. Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Form 1023-EZ can be filed if anticipated gross receipts does not exceed $50,000 in any of the next 3 years (other criteria also apply).
5. Articles of Incorporation – Nonprofit. Required for submittal to State of Oregon for registration as a nonprofit organization.