Oregon Administrative Rules › Chapter 137 - DEPARTMENT OF JUSTICE › Division 10 - GENERAL CHARITABLE ORGANIZATION REGISTRATION AND REPORTING REQUIREMENTS › Section 137-010-0025 - Reporting Period

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Annual reports
			 required by ORS Chapter 128 shall be on a calendar or fiscal year basis
			 selected by the charitable organization, but such fiscal year must coincide
			 with the reporting period used by the organization on returns prepared for the
			 Internal Revenue Service.
(2)
			 Annual reports shall be submitted not later than four months and 15 days
			 following the close of each calendar or fiscal year adopted by the charitable
			 organization.
(3) When the filing
			 day as specified in section (2) of this rule falls on a Saturday, Sunday, or a
			 legal holiday, the due date is the next business day following such Saturday,
			 Sunday, or legal holiday.
(4) Any
			 change in the accounting year should be reported to the Charitable Activities
			 Section, Department of Justice. A short period report is required to be filed
			 with a change of accounting year, covering the financial transactions from the
			 day after the close of the former accounting period to the day before the
			 beginning of the new accounting period. This short period report is treated the
			 same as any report required by the Act, and is due not later than four months
			 and 15 days following the close of the period.
(5) An extension of time may be granted by
			 the Attorney General for a reasonable period for filing a report upon written
			 application filed by or on behalf of the charitable organization stating, if
			 requested, the reason that additional time should be allowed for filing the
			 report beyond the ordinary due date. The request should be submitted on or
			 before the due date for filing the report. An extension of time for filing any
			 required information return with the Internal Revenue Service does not extend
			 the time for filing the report with the Attorney General. However, if the
			 charitable organization intends to file a copy of the federal reporting form as
			 part of the report to the Attorney General and if a request for an extension of
			 time has been submitted to the Internal Revenue Service, a signed copy of the
			 federal extension request may be furnished as the form of similar request for
			 an extension of time for filing the complete report with the Attorney General
			 if provided to the Charitable Activities Section, Department of Justice, on or
			 before the original due date for the annual report. The maximum length of any
			 extension for filing an annual report will be no more than six months from the
			 original due date of the report.
(6) The Attorney General shall not consider
			 an annual report or extension as timely filed if the annual report or extension
			 was received by the Charitable Activities Section, Department of Justice, more
			 than 5 business days after the due date described in this rule unless the
			 organization furnishes proof that the annual report or extension was delivered
			 to the Charitable Activities Section on or before the due date for the annual
			 report or extension.
Stat. Auth.: ORS
				  128.670
Stats. Implemented: ORS
				  128.670