Supporting documents for becoming a 501 (c) (3) in Oregon

1. NAO Guide to Starting a Nonprofit in Oregon Link to File

2. IRS Publication 4220 Applying for 501(c)(3) Tax-Exempt Status Link to File

3. IRS Instructions for Form 1023 (Revised December 2024) Link to File

4. IRS Instructions for Form 1023-EZ (Revised January 2025) Link to File

5. Articles of Incorporation - Nonprofit Link to File

Description of Supporting Documents

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 resources and/or related government authorities. Steps for Starting a Nonprofit included in the guide are listed below.

1. Develop Business Startup Plan Business plan resources listed on page 1

2. Determine Business Structure & Name Oregon Secretary of State

3. File Articles of Incorporation Oregon Secretary of State

4. Obtain Employer Identification Number IRS

5. Develop Bylaws Bylaws resources listed on page 1

6. Apply for Tax Exemption IRS

7. Register Charity Oregon DOJ; Charitable Activities Division

8. Steps to Legally Maintain a Nonprofit Annual state/federals reporting req’ts

9. Board Member Role & Liability Board service governance requirements

2. IRS Publication 4220 Applying for 501(c)(3) Tax-Exempt Status presents general guidelines for organizations that seek tax-exempt status under IRC 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 exceeds $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.

Steps for Starting a Non Profit