137-010-0030 Payment of Fees (1) Payment of Fees. Each charitable organization filing a report required by this Act shall pay to the Department of Justice, with each such report, a fee based in part on the total amount of the organization’s income and receipts during the period covered by the report and in part on its fund balance at the close of the report period as provided in the schedule set forth below. References to "total amount of its income and receipts" shall mean total revenue or income as defined by Internal Revenue Service form 990, 990EZ, 990-PF or 5227, and, if no financial return is filed, shall mean the total amount of revenue the organization received from all sources. References to "fund balance" shall mean net assets or fund balances as defined by Internal Revenue Service form 990, 990-EZ, 990-PF, or 5227. (a) The fee based on total amount of income and receipts is as follows in the table below: [Table not included. See ED. NOTE.] (b) The fee based on the organization’s fund balance is one-hundredth of one percent of the fund balance at the close of the calendar or fiscal year covered by the report. Fund balances in excess of $20 million or less than $50,000 shall not be subject to the fund balance fee. A charitable organization’s fixed assets used for operations are excluded from its fund balance. The fee shall be rounded off to whole dollars; amounts under 50 cents shall be dropped and amounts from 50 cents to 99 cents shall be increased to the next dollar. (c) The fees described in paragraphs 1(a) and (b) above apply to organizations’ 2016 report year and subsequent years. The fee schedule in effect on December 31, 2015 will apply for report years 2015 and earlier or to reports received prior to the effective date of the revised fee schedule set forth in paragraphs 1(a) and (b) above. The fee schedule for report years 2015 and earlier is available from the Department. (2) If the report fees are not paid when due or if the chartable corporation, trustee or other charitable organization fails to file a report by the date due, a delinquency fee shall be paid to the Department of Justice in accordance with the schedule set forth below, except that if a written request for an extension of time is submitted on or prior to the due date for filing the report and is approved, the delinquency fee will not be due unless the report or fee are not filed within the extended period granted for filing the report. If the extension request is denied, the delinquency fee will not be due if the report and fee are filed within ten days after the denial is received by the charitable organization or the filing has subsequently been completed by the ordinary due date for filing the report. The delinquency fees apply automatically and increase based upon the length of time a report or payment remains delinquent. The delinquency fees are as follows: (a) A delinquency fee of $20 applies if the report or applicable fees are not received by the due date, including failing to file a request for an extension on or before the initial due date, provided the delinquent report is filed and payment is made no later than 13 months from the close of the organization’s report year; (b) A delinquency fee of $50 applies if the report or applicable fees are received more than 13 months after the close of the organization’s report year, provided the delinquent report is filed and payment is made no later than 16 months from the close of the organization’s report year; and (c) A delinquency fee of $100 applies if the report or applicable fees are received more than 16 months after the close of the organization’s report year. (3) The filing fee paid with the filing of a short period report, due to a change of accounting year, shall be based on the organization’s reported net assets or fund balance at the end of the period, prorated for the number of months covered by the report, and the organization’s reported total revenue for the period covered by the report. (4) A foreign charitable corporation, trustee, or other charitable organization subject to the reporting requirements of this Act shall pay fees based on the same fee schedules identified in this rule. The report fees shall be based on the organization’s total Oregon revenue and its net assets or fund balance held in Oregon at the end of the reporting period. If, for any reporting period, the organization cannot determine the amount of total revenue derived in Oregon, the revenue fee shall be computed on the total revenue for the organization. If for any reporting period, the organization cannot determine the exact amount of net assets or fund balance or the fixed assets for use in the organization’s charitable operations held in Oregon, the fund balance fee shall be computed on the organization’s total net assets or fund balance. (5) Split interests trusts shall pay a fee based on the total fund balance of the trust plus a fee based on the amount of the charitable distribution, which will be treated as charitable organization income for the purposes of determining the fees as described in the table above. [ED. NOTE: Tables referenced are available from the agency.] [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 128.670 & 128.876 Statutes/Other Implemented: ORS 128.670 & SB 109 (2007) History: DOJ 10-2016, f. 9-15-16, cert. ef. 1-1-17 DOJ 7-2008, f. & cert. ef. 4-22-08 DOJ 18-2005, f. 12-5-05, cert. ef. 12-31-05 DOJ 4-1998, f. & cert. ef. 4-2-98 JD 1-1990, f. & cert. ef. 1-25-90 1AG 2-1981, f. & ef. 12-1-81 1AG 1-1979, f. & ef. 2-1-79 1AG 11, f. 3-29-74, ef. 4-25-74 1AG 6, f. 8-2-72, ef. 8-15-72 1AG 5, f. 8-2-72, ef. 8-15-72