Oklahoma
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our members.
| https://www.sos.ok.gov/corp/corpinquiryfind.aspx |
| Fee: | $26 |
| Processing: | 20 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Charity registration
Filing exemption available!
Initial form (e-file)
Renewal form (e-file)
| Rule: |
Exemption available if affiliated with an educational institution. Not eligible if using a professional fundraiser. |
| Link: | https://parentbooster.org/resources/oklahoma-booster-club-charitable-organization-exemption |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
| Link: | https://www.sos.ok.gov/charity/filings.aspx |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | $15.60 (contibutions ≤ $10000); $67.60 (> $10000) |
| Link: | https://www.sos.ok.gov/charity/filings.aspx |
| Due: | Annually by registration anniversary date |
| Fee: | $15.60 (contibutions ≤ $10000); $67.60 (> $10000) |
Income/franchise tax exemption
Notes
Initial form
Renewal form
| Organizations exempt from federal income tax are automatically exempt from Oklahoma state income tax, however you must file an Oklahoma tax return, annually. Form 512E |
| Link: | n/a |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
| Link: |
Form 512E https://www.ok.gov/tax/Forms_&_Publications/Forms/Income/ |
| Due: | Annually, by same day as 990 (15th day of 5th month after your fiscal year end) |
| Fee: | None, to the best of our knowledge |
Sales tax exemption
Notes
Initial form
| Available only for Parent-Teacher Associations or Organizations (PTAs or PTOs). |
| Link: |
Oklahoma
Sales Tax
Exemption
Packet https://www.ok.gov/tax/documents/PktE.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Tax department
Not required for Oklahoma.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Raffles not allowed, but Bingos are |
| Link: | https://www.ok.gov/able/Business_Application_Forms/ |
| Due: | Before event |
| Fee: | $100.00 |