Closing and Dissolving a Charity

The procedures for closing an organization’s charitable registration vary depending on whether the organization is based in Oregon or in another state. If your organization is based in another state, scroll down for additional instructions.

Closing an Oregon Charitable Corporation

Before an Oregon charity can close its registration files with the Oregon DOJ, it must follow the steps below. Oregon religious corporations that intend to cease operations are also required to complete these steps, even if they are exempt from registration.

Before your organization completes the steps below, the board of directors should have voted to dissolve the corporation and approved a plan to distribute any remaining assets. Your organization should ensure that its dissolution plan is consistent with the dissolution clause in its articles of incorporation and other legal requirements. Charities are required to distribute assets to another qualified charitable organization when they dissolve. Once your organization has made a decision about where to distribute its remaining assets, but before it actually makes those distributions, you should submit the organization’s dissolution plan to the Oregon DOJ for review.

After the board makes these decisions, you should:

  1. Download and fill out a closing form:

  2. Include a detailed list of organizations or persons who will receive the charity's assets upon dissolution, including:

    • Names and addresses of all beneficiaries
    • Type and value of asset distributed to each beneficiary
  3. Submit the closing form at or before the time the corporation delivers articles of dissolution to the Secretary of State.

  4. Submit any outstanding financial reports.

  5. Mail closing forms and reports to:

    Charitable Activities Section
    Oregon Department of Justice
    100 SW Market St.
    Portland, OR 97201-5702

A corporation organized in Oregon may not close its registration file with the DOJ if it is still active.

Closing the Oregon Registration of an Out-of-State Charitable Corporation

If your corporation is organized in another state and you no longer intend to do business in Oregon, you may close its Oregon registration file. Follow these steps:

  1. Provide written notice that:

    • states the date that your organization last solicited funds or received other payments from Oregon residents, held assets and/or operated in this state.
    • certifies that your organization does not intend to conduct such activities in the future.
  2. Submit any outstanding financial reports.

  3. Mail closing forms and reports to:

    Charitable Activities Section
    Oregon Department of Justice
    100 SW Market St.
    Portland, OR 97201-5702

Soliciting donations or otherwise operating a charitable organization in the State of Oregon without being registered with the DOJ is an unlawful practice that could result in substantial civil penalties.