INITIAL FILING REQUIREMENTS TO BECOME AN OKLAHOMA NONPROFIT

  1. HOW TO INCORPORATE IN OKLAHOMA STATE:
    • File Articles of Incorporation
      • Send to: Secretary of State Colcord Center 421 N.W. 13th, St 210/220 Oklahoma City, OK 73103
      • This form can also be filed online
      • The filing fee is $25
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023
      • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
      • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
      • For more information,
        • Websitewww.irs.gov/charities
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO REGISTER WITH THE OKLAHOMA STATE’S TAX COMMISSION AND TO OBTAIN OKLAHOMA STTAE’S CORPORATE INCOME TAX EXEMPTION:
    • File the Registration Application Form here.
      • Send to: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, OK 73126-0920
      • There is no filing fee
      • Note Exemption from filing: Nonprofit organizations that are exempt from federal income taxes are automatically exempt from Oklahoma corporate income taxes. However, they must file a return,Form 512-E, annually.
      • For more information,
  4. HOW TO OBTAIN OKLAHOMA STATE’S SALES TAX EXEMPTION:
    • File Form 13-16-A
      • Send to: Oklahoma Tax Commission Taxpayer Assistance Division P.O. Box 26920 Oklahoma City, OK 73126-0920
      • For more information,
  5. HOW TO REGISTER WITH THE OKLAHOMA SECRETARY OF STATE:
    • File the Registration of Charitable Organization form.
      • Send to: Secretary of State Colcord Center 421 N.W. 13th, Suite 210/220 Oklahoma City, OK 73103
      • The filing fee is $15
        • The filing fee is $65 if contributions are above $10,000
      • Note A list of organizations that are exempt from this filing: http://www.oklegislature.gov/
      • For more information,

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN OKLAHOMA NONPROFIT

  1. OKLAHOMA STATE’S SECRETARY OF STATE:
    • File Renewal Registration Form here.
      • Note that the due date is on or before the anniversary date of the initial registration
      • Send to: Secretary of State Colcord Center 421 N.W. 13th, Suite 210/220 Oklahoma City, OK 73103
      • The filing fee is $15
        • The filing fee is $65 if anticipated contributions will exceed $10,000
      •  For more information,
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
      • There is no filing fee.
      • For more information,
        • Website: irs.gov/charities
        • Call:
          • (800) 829-3676 (Form related questions)
          • (800) 829-1040 (general information)
      • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
      • For Private Foundations: You are required to submit the Form 990-PF.
  3. OKLAHOMA STATE’S TAX COMMISSION:
    • File Form 512-E
      • Note that the due date is 4 and a half months after the end of the fiscal year
      • Send to: Oklahoma Tax Commission 2501 Lincoln Blvd., Room 101 Oklahoma City, OK 73194-0009
      • There is no filing fee.
      • For more information,