Important note: This article is general educational information, not legal, tax, or accounting advice. Confirm any requirement with the Oregon Department of Justice’s Charitable Activities Section or a qualified professional before you rely on it.
You are probably here because a preprinted Oregon CT-12 arrived from the Department of Justice, or because the Form 990 is done and someone asked what Oregon needs on top of it. The form is two pages, and most of it is copied from the 990.
The part that surprises people is the bill. Oregon’s fee is not one number from one scale. It is two numbers: one set by the money that came in during the year, and one set by what the organization still held at the end of it.
Here is who files which form, how both fees are figured, when the report is due, and why an IRS extension does not move the Oregon date on its own.
Key takeaways
- The Oregon CT-12 is the annual report charities registered with the Oregon Department of Justice file if they are incorporated, organized or headquartered in Oregon. Organizations organized and headquartered outside Oregon file CT-12F; split-interest trusts file CT-12S.
- It is due four months and 15 days after the fiscal year ends — May 15 for a December 31 year end — and must be received by then, not just postmarked.
- You pay two fees: a revenue fee from $20 to $400, and a net assets fee of 0.01% of year-end net assets minus fixed assets used for programs, charged once that amount reaches $50,000 and capped at $2,000.
- An extension of up to 180 days must reach Oregon by the due date. An IRS extension counts only if Oregon receives a copy of your Form 8868 by then.
- Late fees start at $20 and rise to $50 and then $100 the longer the report is outstanding; the Department says they apply automatically and cannot be waived.
On this page
- Oregon charges for what you keep
- CT-12, CT-12F or CT-12S
- Oregon CT-12 fees, line by line
- When is the Oregon CT-12 due?
- What to attach
- How to file the Oregon CT-12
- Late fees and penalties
- Registration and the other Oregon filing
- What to settle before you file
- Getting help with nonprofit accounting
- Sources reviewed
- Frequently asked questions
- Related NPO Resources guides
Oregon charges for what you keep
Think of a museum that charges an entry ticket and, separately, a storage fee for anything you leave in its lockers. Oregon’s report works the same way. The revenue fee reads the year’s total revenue. The net assets fee reads the balance left at year end — and that second fee is where two organizations with the same revenue can pay different amounts.
Oregon law builds this in. ORS 128.670(7) says the fee schedule “shall consist of” two elements: one “graduated on the basis of the charitable organization’s receipts and income,” and one “based on a percentage of the fund balance the charitable organization has at the close of the organization’s calendar or fiscal year.” Paragraph (7)(d) carves out what you actually use: the Department “may not include in the fund balance any fixed assets that the charitable organization uses for operations.”
So filling in the report means knowing two things about your balance sheet: what the organization holds at year end, and which of its fixed assets are used for programs. A reserve fund in a bank account can raise the second fee; a building you run programs in does not, because line 12 subtracts it.
CT-12, CT-12F or CT-12S
CT-12
For an organization incorporated, organized or headquartered in Oregon — and for anyone who fits none of the other categories.
CT-12F
For an organization organized and headquartered outside Oregon. Multi-state annual report forms are not accepted in its place.
CT-12S
For a split-interest trust holding assets for both charitable and non-charitable beneficiaries.
The 2025 CT-12 instructions add one detail that trips people up: “The form year should match the starting year of the fiscal period covered by the report.” A June 30, 2026 year end that began July 1, 2025 goes on the 2025 form. This guide follows the CT-12. The CT-12F uses the same due date and the same fee scales, but figures them on the Oregon portion: line 9 asks for “Total Oregon Revenue,” and lines 11 and 12 for Oregon net assets and Oregon fixed assets. An organization that can’t identify or reasonably estimate its Oregon share reports its full totals instead. The CT-12S has its own instructions on the Department’s annual report page.
Oregon CT-12 fees, line by line
The Oregon CT-12 fee is two amounts added together: a revenue fee of $20 to $400 from the table below, plus a net assets fee of 0.01% — $1 for every $10,000 — of net assets above fixed assets used for programs, charged once that amount reaches $50,000 and capped at $2,000.
Line 10, the revenue fee, comes from total revenue on line 9, which uses the IRS definition of total revenue: Form 990, Part I, line 12; Form 990-EZ, line 9; or Form 990-PF, Part I, line 12a.
| Total revenue (line 9) | Revenue fee |
|---|---|
| $0 – $24,999 | $20 |
| $25,000 – $49,999 | $50 |
| $50,000 – $99,999 | $90 |
| $100,000 – $249,999 | $150 |
| $250,000 – $499,999 | $200 |
| $500,000 – $999,999 | $300 |
| $1,000,000 or more | $400 |
From the 2025 Form CT-12 instructions, read 23 October 2026. Fees change; check the current form.
The minimum is $20 “even if total revenue is zero or a negative amount.” Don’t count donated services or free use of space or equipment as revenue; the instructions exclude them.
Lines 11 through 14, the net assets fee, take four steps:
- Line 11: net assets or fund balances at the end of the year — Form 990, Part I, line 22; Form 990-EZ, line 21; or Form 990-PF, Part III, line 6.
- Line 12: net fixed assets used to conduct charitable activities — land, buildings and equipment you use directly for your purpose, at book value. Not cash, bank or investment accounts, undeveloped land, or a building you rent out.
- Line 13: line 11 minus line 12. If the result is less than $50,000, enter $0; if it is more than $20,000,000, enter $20,000,000.
- Line 14: line 13 times .0001 (0.01%), rounded to the nearest dollar. Below $5, enter $0; the most it can be is $2,000.
An example with assumed figures: an organization with $1,000,000 in net assets, all of it in cash and investments, owes a net assets fee of $100 on top of its revenue fee. If $600,000 of that were instead the building it runs programs in, line 13 would be $400,000 and the fee $40. At this rate the net assets fee stays small: $100 per $1,000,000 subject to the fee, and never more than $2,000. Line 16 adds the revenue fee, the net assets fee and any late fee.
When is the Oregon CT-12 due?
The Oregon CT-12 is due four months and 15 days after the fiscal year ends: May 15 for a December 31 year end, which is also the federal due date for Form 990. If the date falls on a weekend or legal holiday, it moves to the next business day.
Treat it like a rent payment that has to be in the landlord’s hands on the first, not merely in the mail. The instructions say the Section “does not use the postmark date to determine whether an organization has filed timely,” and that reports “must be physically received by the due date.”
Our Ohio and New Jersey guides show the two extremes: Ohio honors an IRS extension automatically, and New Jersey does not recognize it. Oregon falls in between. It accepts an IRS extension only if you send a copy: the instructions say an extension filed with the IRS “does NOT act as an extension with the Charitable Activities Section unless a copy is submitted to the Charitable Activities Section by the due date.” So:
- Request the extension through the Department’s online extension form, by fax to 971-673-1882, or by mail — or send a copy of your Form 8868 — so that it arrives on or before the due date.
- The longest extension is 180 days from the original due date — a few days short of the six-month federal extension for a May 15 report — and it extends the fee payment as well, so don’t send an estimated payment with the request.
- If the organization is a year or more behind on complete reports, the request is denied; you then have until the later of the original due date or 10 days after the denial to file without a late fee.
- Don’t file an incomplete CT-12 planning to add the IRS return later; the instructions ask you to request an extension instead.
What to attach
Attach a complete copy of the federal return with all schedules and attachments filed with the IRS. Form 990 and 990-EZ filers can leave out Schedule B, the list of contributors; Form 990-PF filers cannot. If you file the e-Postcard, attach a copy if you have one. Everything you send becomes public, so remove any Social Security numbers first.
Two situations need more:
- Small IRS filers with larger finances. If total revenue is at least $50,000 or assets are more than $100,000 and you did not file a 990 or 990-EZ, the Department may ask you to complete one “for Oregon purposes only.” A Form 990-N filer whose assets exceed $100,000 can ask in writing for that requirement to be waived, with a balance sheet.
- An audit, if you had one. Question 2 asks whether a certified public accountant audited your financial records; if yes, attach the auditor’s report and financial statements. If the accountant only prepared the 990, answer no. The sources we reviewed do not set a revenue level at which Oregon itself requires an audit.
If you amended your articles or bylaws during the year, or received a new IRS determination or revocation letter, attach copies of those too.
How to file the Oregon CT-12
The Department mails a form preprinted with your organization’s details two to three months before the due date. Without the preprinted copy, download the blank PDF for the right form year from the annual report page, which also lists prior years. You can return it on paper with a check payable to the Oregon Department of Justice, written with your 4- or 5-digit registration number, to the Charitable Activities Section, 100 SW Market Street, Portland, OR 97201-5702. Or file through the Department’s online portal and pay by credit card; the annual report page asks that attachments be unsecured PDFs.
Fill in every line. The instructions warn that a report may be treated as incomplete if lines are blank, or if revenue or net assets are shown as $0 without an explanation. Officers, directors, trustees and key employees are listed on line 8; “See IRS Form” is acceptable there only if the attached return has complete compensation information. An authorized officer signs, and a power of attorney signature is not accepted. Keep a copy and the supporting records for at least five years after the due date.
Late fees and penalties
Late fee
$20 once the due date or extended due date passes; $50 if still outstanding more than 13 months after the year ends; $100 if not corrected within 16 months.
No waiver
The instructions say these late fees “apply automatically and cannot be waived.”
Civil penalty
Under ORS 128.670(8)(b), the Attorney General may impose up to $2,000 if a delinquent report or fee is not cured within 90 days after notice, and may order the charity to stop soliciting until it is.
For a December 31, 2025 year end, the instructions’ table puts the $50 level at reports received from February 1, 2027 and the $100 level after April 30, 2027.
Registration and the other Oregon filing
The CT-12 is only for organizations already registered with the Department. According to its registration page, you register if you are an Oregon public benefit nonprofit corporation; a nonprofit corporation from another state that solicits, holds assets or does business in Oregon; a trust holding assets in Oregon for charitable beneficiaries; or a charitable association. Churches and similar religious organizations do not register, nor do Oregon mutual benefit corporations without charitable purposes, nor educational institutions with no property in Oregon that solicit only their alumni. Under ORS 128.660 the registration is due when the organization receives property for charitable purposes, and the Department prefers it by email to [email protected].
Separately, an Oregon nonprofit corporation files an annual report with the Secretary of State’s Corporation Division, due on the anniversary of its articles. The Department’s guide to starting a charity warns that a corporation that misses it “will be administratively dissolved by the Secretary of State.” That filing keeps the corporation alive; the CT-12 keeps the charity in good standing with the Department of Justice.
What to settle before you file
Start with these, and add to them as the organization grows. A short list you actually run each year beats a perfect one you avoid.
- Pull three numbers from the 990: total revenue, year-end net assets, and net fixed assets — then take out any fixed assets not used for programs.
- If you extend the 990, send Oregon a copy of the Form 8868 so it arrives by the due date, or file Oregon’s own request.
- Mail early or file online; Oregon counts the day it receives the report, not the postmark.
- Remove Social Security numbers and Schedule B (unless you file a 990-PF) from the copy you attach.
- Put both Oregon dates on one calendar — the CT-12 and the Secretary of State annual report. Our nonprofit compliance calendar checklist has a place for both.
Getting help with nonprofit accounting
GivingArc | Nonprofit accounting
Bookkeeping, monthly close, and Form 990 preparation for small nonprofit teams. GivingArc is run by connectNPO, the company behind NPO Resources. The CT-12 itself is filed by your organization with the Oregon Department of Justice.
To work from the official sources directly, our filing requirements by state page lists Oregon’s official pages with the date each was last checked, and the Department’s charity search shows filed reports.
Sources reviewed
Every fact above was read on the pages below on 23 October 2026. Fees, forms and procedures change; check the source before relying on any figure here.
- Form CT-12 and instructions, 2025 — who files which form, due date, extensions, fee lines 9–16, late fees, attachments, signatures.
- Form CT-12F and instructions, 2025 — due date and fee lines for organizations based outside Oregon.
- Oregon DOJ — File Your Annual Report — online portal, paper filing, preprinted forms, CT-12F and CT-12S.
- Oregon DOJ — Request a Filing Extension for Annual Reports — 180 days, Form 8868 copies, denials.
- Registering a New Charity and Starting a Charity in Oregon — who registers, the Secretary of State annual report.
- ORS chapter 128 — sections 128.660 (registration) and 128.670 (reports, fees, delinquency, civil penalty, extensions).
- IRS — Annual exempt organization return due date — the federal due date.
Frequently asked questions
Form CT-12 is the annual report that charities registered with the Oregon Department of Justice file if they are incorporated, organized or headquartered in Oregon. Organizations organized and headquartered outside Oregon file Form CT-12F, and split-interest trusts file Form CT-12S.
The Oregon CT-12 is due four months and 15 days after the fiscal year ends, which is May 15 for a December 31 year end. The Department must receive it by that date; a postmark does not count.
Two fees are added together. The revenue fee runs from $20 for less than $25,000 in total revenue to $400 for $1,000,000 or more. The net assets fee is 0.01% of year-end net assets minus fixed assets used for charitable activities, charged once that amount reaches $50,000 and capped at $2,000.
An IRS extension extends the Oregon CT-12 only if Oregon receives a copy of Form 8868 by the original due date. The Department treats a copy of IRS Form 8868 as an extension request if it arrives on or before the original due date. Extensions run up to 180 days.
A late report or payment owes $20, rising to $50 if still outstanding more than 13 months after the fiscal year ends and $100 if not corrected within 16 months. The Department says these fees apply automatically and cannot be waived.
Yes. Attach a complete copy of the federal return and its schedules, except that Form 990 and 990-EZ filers may leave out Schedule B. Form 990-N filers attach a copy if available, and some may be asked to complete a 990-EZ or 990 for Oregon purposes only.
Either works. The Oregon Department of Justice has an online portal for annual reports with payment by credit card; attachments should be unsecured PDFs. For paper filing, the Department mails a preprinted form, and blank PDFs for the current and prior years are on its annual report page.
Related NPO Resources guides
- Charitable solicitation registration — what triggers registration across states.
- Ohio charitable registration — Ohio’s annual report, where an IRS extension carries over automatically.
- New Jersey charity registration — New Jersey’s renewal, where an IRS extension does not count.
- Form RRF-1: California charity registration renewal — California’s annual renewal.
- CHAR500: New York charity annual filing — New York’s annual filing.
- Form 990 filing requirements — the federal return the CT-12 is built from.
- Nonprofit compliance calendar checklist — putting state and federal deadlines on one calendar.