Oregon Booster Club Filing Requirements

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.

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 yearFiscal yearThe club’s 12-month accounting year, set in the bylaws. Many booster clubs use July 1 through June 30 to match the school year, and the club’s filing deadlines count from the day it ends.All terms. 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-NForm 990-NThe e-Postcard: the annual electronic notice a tax-exempt club files with the IRS when its gross receipts are normally $50,000 or less. It is due the 15th day of the 5th month after the fiscal year ends.All terms 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:

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.

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