# Oregon Booster Club Filing Requirements

> Oregon booster club rules: nonprofit annual renewal, DOJ charity registration and the CT-12 report, no sales tax, and DOJ raffle licenses above $10,000.

- URL: https://boosterclub.org/states/oregon/
- Section: States
- Updated: 2026-10-06

Oregon has no sales tax, but it has two annual filings and a raffle licensing system run by the Department of Justice (DOJ). Nonprofit corporations renew annually with the Secretary of State, public benefit nonprofits file a CT-12 report with the DOJ each year, and clubs selling more than $10,000 in raffle tickets in a calendar year need a DOJ license, available after one year of tax-exempt status.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Secretary of State, Corporation Division | Articles of Incorporation, Nonprofit (public benefit) | $50 (confirm current fee with the agency) | once |
| Annual report | Secretary of State, Corporation Division | Annual report/renewal | $50 (confirm current fee with the agency) | annually, by the anniversary date |
| State income/excise tax exemption | Department of Revenue | None | $0 | automatic |
| Sales tax exemption on purchases | None (Oregon has no sales tax) | None | $0 | n/a |
| Sales tax on fundraiser sales | None (Oregon has no sales tax) | None | $0 | n/a |
| Charitable solicitation registration | DOJ, Charitable Activities Section | RF-C, then CT-12 annually | $0 to register; $20 to $400 annually | annual |
| Raffle permit/registration | DOJ, Charitable Activities Section | Raffle license (Class A or B) | $40 or $100, plus 2% of handle over $10,000 | annual, if over $10,000 |

## Forming a Nonprofit Corporation in Oregon

A booster club incorporates by filing Articles of Incorporation with the Secretary of State's Corporation Division, online or on paper. Oregon requires the club to choose a type: mutual benefit, public benefit, or religious. A booster club seeking 501(c)(3) status (federal tax exemption for charitable and educational organizations) organizes as a **public benefit** corporation, which also triggers DOJ registration. The articles need IRS-required purpose and dissolution language. See [How to Incorporate a Booster Club](https://boosterclub.org/start/incorporate/).

The Secretary of State states that nonprofits "must register and renew annually with the Corporation Division." Renewal is due on the anniversary of incorporation; notices are mailed about 45 days ahead. The filing fee for nonprofit articles and the annual renewal has been $50 each; confirm current fee with the agency. A club that misses renewals can be administratively dissolved, which ends its standing as a corporation until it reinstates.

## State Tax Exemption

Oregon does not require a separate application. An organization exempt from federal income tax is generally exempt from Oregon corporate excise and income tax, and owes Oregon tax only on unrelated business income. The DOJ notes that nonprofits must keep filing annual returns with the IRS to maintain their tax-exempt status.

## Sales Tax

Oregon has **no general sales tax**. A booster club pays no sales tax on supplies and uniforms bought in Oregon, needs no exemption certificate, and collects no sales tax on concessions, spirit wear, or product fundraisers sold in Oregon. There is no seller's permit to obtain.

A club selling at an event in a neighboring state is subject to that state's rules for that sale.

## Charitable Solicitation Registration

The DOJ's Charitable Activities Section administers the Charitable Trust and Corporation Act. A **corporation organized in Oregon as a public benefit nonprofit must register** with the DOJ, regardless of size. Registration is filed on Form RF-C (Registration for Charitable Organizations) with no fee; fees begin with the annual report. Churches, mutual benefit corporations without charitable purposes, and educational institutions that hold no Oregon property and solicit only alumni are not required to register.

Every registered charity files an annual report, **Form CT-12**, within **four months and 15 days** after its fiscal year ends: May 15 for a calendar-year club, November 15 for a June 30 fiscal year. A six-month extension is available if requested by the original due date. The club attaches its federal return; a Form 990-N filer attaches a copy if available, but a 990-N filer with total revenue of $50,000 or more, or net assets of $100,000 or more, may have to complete IRS forms for Oregon purposes only. The fee has two parts:

| Total revenue | Revenue fee |
|---|---|
| $0 to $24,999 | $20 |
| $25,000 to $49,999 | $50 |
| $50,000 to $99,999 | $90 |
| $100,000 to $249,999 | $150 |
| $250,000 to $499,999 | $200 |
| $500,000 to $999,999 | $300 |
| $1,000,000 or more | $400 |

A net assets fee of 0.01 percent applies to net assets above $50,000 (none if under $5). Late reports owe at least $20 more. Oregon does not set a revenue level that requires a CPA audit; if the club had one, the report is attached.

## Raffles and Gaming

The DOJ regulates bingo, raffles, and Monte Carlo events. Only organizations exempt from federal income tax may hold them, and a private organization must have **held tax-exempt status for at least one year** and been engaged in its charitable purpose during that time. The DOJ treats most clubs and subgroups of a school as part of the school, operating under the school's license; a separately incorporated booster club with its own 501(c)(3) determination applies on its own.

| Raffle category | Annual handle (gross ticket sales) | License fee |
|---|---|---|
| No license required | $10,000 or less per calendar year, cumulative | $0 |
| Class B license | Not more than $10,000 per raffle | $40 |
| Class A license | Unlimited | $100 |

Licensees file an annual raffle report within 60 days after the license year ends, with a fee of 2 percent of the handle between $10,001 and $125,000 (above $125,000, $2,500 plus 0.5 percent of the excess). Before sales, the club discloses the drawing date and location, ticket price, each prize and its retail value, and the number of tickets. Tickets may not be sold to anyone under 18 unless a parent or guardian witnesses the purchase. A door prize drawing at a regular meeting with prizes totaling $600 or less is not a licensed raffle.

Alternative raffle formats (anything other than a standard ticket drawing, under OAR 137-025) require DOJ approval at least 30 days before sales begin, even for unlicensed clubs. Oregon's published guidance does not expressly authorize online ticket sales; confirm with the Charitable Activities Section before selling online.

## Annual Compliance Calendar for Oregon

| Filing | Due date | Agency |
|---|---|---|
| Form 990-N (federal) | 15th day of 5th month after year end: May 15 (calendar year), November 15 (June 30 year) | IRS |
| CT-12 annual report | Same rule: May 15 or November 15 | DOJ Charitable Activities |
| Annual report/renewal | Anniversary of incorporation | Secretary of State |
| Raffle annual report (licensees) | Within 60 days after the license year ends | DOJ Charitable Activities |
| Alternative raffle format request | 30 days before ticket sales | DOJ Charitable Activities |

## Common Mistakes in Oregon

- **Forgetting the DOJ.** The Secretary of State renewal is a separate filing.
- **Raffling in year one.** A license requires one year of tax-exempt status.
- **Crossing $10,000 mid-season.** The threshold is cumulative for the calendar year.
- **Running an alternative raffle format without approval.** Approval is required 30 days in advance.

## Checklist

### Forming

- [ ] File Articles of Incorporation as a public benefit nonprofit with the Corporation Division
- [ ] Obtain an EIN (Employer Identification Number) and apply for federal 501(c)(3) status
- [ ] Register with the DOJ on Form RF-C
- [ ] Calendar the first anniversary renewal with the Secretary of State
- [ ] Estimate annual raffle ticket sales before the first raffle

### Every Year

- [ ] Renew with the Secretary of State (by the anniversary date)
- [ ] File Form 990-N or the applicable Form 990 (by the 15th day of the 5th month after year end)
- [ ] File Form CT-12 with fees (same deadline)
- [ ] Apply for or renew a raffle license before handle exceeds $10,000 (treasurer)
- [ ] File the raffle annual report within 60 days after the license year ends

## Related Pages

- [Filing Requirements by State](https://boosterclub.org/states/) compare other states
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) how other states differ
- [How to Run a Booster Club Raffle](https://boosterclub.org/raffles/how-to-run-a-raffle/) tickets and records
- [50/50 Raffles](https://boosterclub.org/raffles/50-50-raffles/) cash split games

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Oregon Secretary of State: https://sos.oregon.gov/business/Pages/nonprofit.aspx
2. Oregon Secretary of State: https://sos.oregon.gov/business/register/Pages/renewal-help.aspx
3. Oregon Department of Justice: https://www.doj.state.or.us/charitable-activities/starting-or-closing-a-charity/registering-a-new-charity/
4. Oregon Department of Justice: https://www.doj.state.or.us/wp-content/uploads/2026/01/Form-RF-C-Registration-for-Charitable-Organizations.pdf
5. Oregon Department of Justice: https://www.doj.state.or.us/charitable-activities/annual-reporting-for-charities/file-your-annual-report/
6. Oregon Department of Justice: https://www.doj.state.or.us/wp-content/uploads/2026/01/2025_web_ct-12.pdf
7. Oregon Department of Justice: https://www.doj.state.or.us/wp-content/uploads/2022/10/nonprofit-essentials.pdf
8. Oregon Department of Justice: https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-faqs/
9. Oregon Department of Justice: https://www.doj.state.or.us/charitable-activities/charitable-gaming/charitable-gaming-license-applications-and-reports/
10. Oregon Department of Justice: https://www.doj.state.or.us/charitable-activities/charitable-gaming/alternative-raffle-format-games/
11. Oregon Department of Justice: https://www.doj.state.or.us/wp-content/uploads/2017/06/raffle_application.pdf
12. Oregon Department of Justice: https://www.doj.state.or.us/wp-content/uploads/2017/06/raffle_annual_report.pdf
13. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard