Oklahoma Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Oklahoma. If you are looking to form nonprofit in Oklahoma, please visit our Start Your Oklahoma Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Oklahoma. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

A smiling woman in front of her computer.
1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Oklahoma Corporate Tax Returns
Agency:Oklahoma Secretary of State - Business Filing Department
Notes:
  • Nonprofits are exempt from Franchise Taxes unless total capital exceeds $200,000.
  • Foreign Nonprofits must pay a registered agent fee of $100 to the Oklahoma Tax Division via Form 200.
Agency:Oklahoma Tax Commission
Form:

Form 512E: Oklahoma Return of Organization Exempt from Income Tax

Agency Fee:

$0

Due:

4.5 months after fiscal year end. So if your fiscal year ends December 31, then the report is due April 15.

3 File Oklahoma Corporate Tax Exemption Renewals

Not required



There is no renewal application for Oklahoma tax exemptions, however, businesses may be required to update address and officer information when changes occur.

More information: Oklahoma Tax Commission
4 File Oklahoma Sales Tax Exemption Renewals

Not required



Depending on the type of organization, renewal may be required. Most exempt organizations do not have a renewal requirement.

More information: Oklahoma Tax Commission
5 File Oklahoma Annual Report

Not required



Nonprofit corporations do not currently have an annual report requirement.

More information: Oklahoma Secretary of State - Business Filing Department
6 Renew the Charitable Solicitation Registration

Oklahoma Charitable Organization Registration

Agency:Oklahoma Secretary of State - Charitable Organizations Section
Law:

Oklahoma Statutes Ann. § 18-552.1 to § 18.552.24

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

Automatic Exemption

Exemption Eligible Organizations:
  • Organizations incorporated for religious purposes and actually engaged in bona fide religious programs, and other organizations directly operated, supervised, or controlled by a religious organization
  • Educational institutions that have a faculty, regularly enrolled students and offer courses of study leading to the granting of recognized degrees when solicitations of contributions are primarily confined to its student body and their families, alumni, faculty and trustees and any 501(c)(3) organization authorized by and having an established identity with such institutions
  • Fraternal organizations, when soliciting from their own members, and patriotic and civic organizations, when solicitation of contributions is confined to the membership of said organizations, and the solicitation is managed by their own membership without paid solicitors
  • Persons soliciting contributions for a named individual person, when such individual person is specified by name at the time of solicitation, the purpose for such contribution is clearly stated, and if the gross contributions collected, without any deductions whatsoever for the benefit of the solicitor or any other person, be deposited directly to an account in the name of the beneficiary
Law:

OK Stat § 18-552.4

Initial Registration

Form:

SOS FORM 101-01/13: Registration Statement of Charitable Organization

Filing Method:

Mail or online.

Agency Fee:

Depends on annual contributions:

  • $15 if contributions did not exceed $10,000
  • $65 if contributions exceeded $10,000

There is a 4% credit card fee if filing online.

Turnaround:

1 week

Original Ink:Not required
Notarization Required?:Not required
Notes:
  • The president, chairman, or principal officer must sign. The signature need not be notarized.
  • The secretary will mail back a statement of receipt and certificate.
  • Some Oklahoma counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
  • If you will foreign qualify in Oklahoma, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 60 days old when filing foreign qualification documents.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Oklahoma Secretary of State - Business Filing Department.
  2. Submit a Registration Statement of Charitable Organization and all required attachments to the Oklahoma Secretary of State - Charitable Organizations Section.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Oklahoma. If not required, skip to number 3.
  2. File foreign qualification documents with the Oklahoma Secretary of State - Business Filing Department.
  3. Submit a Registration Statement of Charitable Organization and all required attachments to the Oklahoma Secretary of State - Charitable Organizations Section.
Required Attachments:
  • IRS determination letter
  • List of officers and directors
  • Professional Fundraiser Attachment (if applicable)

Registration Renewal

Form:

SOS FORM 101-01/13: Registration Statement of Charitable Organization (Renewal)

Filing Method:

Mail or online.

Agency Fee:

Depends on annual contributions:

  • $15 if contributions did not exceed $10,000
  • $65 if contributions exceeded $10,000

There is a 4% credit card fee if filing online.

Due:

  • Annually before the anniversary date of your initial registration (if first renewal) or previous renewal filing. This means that your renewal date will change every year unless you file on the same day every year. You will not receive a renewal reminder.
  • There is no specific filing window for renewals.
Due Date Extension:

Oklahoma does not grant extensions for charitable organization registration.

Original Ink:Not required
Notarization Required?:Not required
Penalties:

There are no late fees, but penalties may be applicable if solicitation occurred while not being registered. 

Notes:
  • Note the list of attachments required.
  • The president, chairman, or principal officer must sign. The signature need not be notarized.
Required Attachments:
  • List of officers and directors
  • Professional Fundraiser Attachment (if applicable)

Reinstatement

Not required



Formal reinstatement is not required. Charities who wish to renew a lapsed registration should submit a renewal filing and pay the renewal fee for the most recent fiscal year.

Cancelation

Agency Fee:

$0

Notes:

To close out your registration, either submit a letter requesting cancelation or simply let the license lapse.

7Maintain a Oklahoma Registered Agent

Maintain a registered agent that has a street address in Oklahoma. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Oklahoma City , OK to maintain compliance with the state requirement.


Contact Our Team

Complete the form and we will reach out within one business day.

Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide