Select the Oregon form from the organization's profile
| Organization profile | Annual report | Planning note |
|---|---|---|
| Incorporated, organized, or headquartered in Oregon | CT-12 | Uses total-revenue and net-asset fee calculations in the current form. |
| Organized and headquartered outside Oregon | CT-12F | Uses Oregon activity and revenue questions; the state does not accept a multistate annual report in place of CT-12F. |
| Split-interest trust with charitable and noncharitable beneficiaries | CT-12S | Follow the trust-specific instructions rather than adapting a charity corporation form. |
The Oregon instructions say the form year should match the starting year of the reporting period. A fiscal year that begins in 2025 and ends in 2026 therefore uses the 2025 form. Download the form from the Department of Justice's live annual-report page so the filing is not built on an older saved copy.
Calculate the due date as a received-by deadline
The annual form, attachments, schedules, and payment are due no later than four months and 15 days after fiscal year end. For a December 31 year end, the Department gives May 15 as the example. If the date falls on a weekend or legal holiday, the instructions move it to the next business day.
100 days before
Confirm the Oregon form, registration number, fiscal period, filing channel, federal return, audit, fundraiser contracts, and organization changes.
45 days before
Complete every line, calculate fees, collect attachments, obtain an officer signature, and clear unsecured-PDF requirements for online filing.
After filing
Save receipt and payment evidence, then confirm the public annual report after processing.
Request an Oregon extension before the original date
- Submit the extension request so the Charitable Activities Section receives it on or before the original annual-report deadline.
- Request no more than 180 days from the initial due date. The extension also extends the deadline for applicable Oregon annual-report fees.
- Use the Oregon online extension system, or follow the agency's mail/fax instructions with the organization name, registration number, and report year.
- If relying on IRS Form 8868, send a copy to Oregon by the state due date. A federal extension does not automatically extend Oregon merely because it was filed with the IRS.
- Keep the online confirmation or other receipt. If a request is denied, the agency describes a short alternative cure window.
The Department warns organizations not to submit an incomplete CT-12 or CT-12F merely to fill the deadline and supplement the federal return later. If the packet will not be complete, the extension workflow is the intended path.
Build a complete annual-report packet
| Control area | What Oregon asks | Avoidable failure |
|---|---|---|
| General information | Registration record, period, amendments, current address and contacts | Using the wrong form year or failing to attach filed name/governance changes. |
| Governance and activity | Officers, directors, trustees, key employees, fundraiser contracts, and specified legal actions | Leaving a section blank because similar information appears in the 990. |
| Financial attachment | Federal return and schedules, generally excluding Schedule B for Form 990/990-EZ filers; special Oregon-only detail for some 990-N/nonfilers | Attaching the wrong fiscal period or omitting an Oregon-only calculation. |
| Audit | Auditor's report and related statements if an independent audit occurred | Checking yes but omitting the audit, or treating tax-return preparation as an audit. |
| Fee and signature | Revenue fee, possible net-assets fee, late fee if applicable, and officer certification | Using an unverified fee or submitting without the required signature. |
Oregon says not to leave lines blank. Enter zero where appropriate and attach an explanation when required for zero total revenue or net assets. Round amounts as instructed, remove unnecessary Social Security numbers from public attachments, and retain the filed report and support for at least five years after the due date.
Understand the CT-12 fee calculation
For the current CT-12, the revenue fee starts at $20 and rises through stated total-revenue bands to $400 for $1 million or more. The form also calculates a net-assets or fund-balances fee after subtracting qualifying fixed assets used for charitable activities; that second fee is capped at $2,000. CT-12F has its own Oregon-revenue logic. Use the actual current form rather than carrying a fee from last year's workbook.
Official Oregon sources
Sources reviewed August 5, 2026. The form year must match the reporting period; agency instructions control. This guide is not legal or tax advice.
Oregon renewal FAQ
Should an out-of-state charity file CT-12 or CT-12F?
An organization organized and headquartered outside Oregon generally uses CT-12F. An Oregon-organized or Oregon-headquartered charity generally uses CT-12.
When is the Oregon charity annual report due?
It is due four months and 15 days after fiscal year end. Paper reports must be received by the deadline; Oregon does not use the postmark for timeliness.
Does IRS Form 8868 automatically extend Oregon?
No. Oregon must receive the extension request or a copy of Form 8868 on or before the state due date.
How long is the Oregon extension?
The maximum extension period is 180 days from the original due date, and it also extends the payment deadline for applicable annual-report fees.
Can a charity file an incomplete CT-12 and add its 990 later?
The current instructions say not to use an incomplete annual report that way. Request an extension and submit a complete report by the extended date.