Starting a nonprofit in Oklahoma

Incorporation

Filing

Certificate of Incorporation (Oklahoma Not for Profit Corporation)

Agency

Oklahoma Secretary of State

State fee

$25 — never marked up by us

Processing

1–2 business days online; about a week by mail

Expedite

$25 same-day expedited processing (in person); online filings process quickly

Watch out

• The state's model certificate does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added to the purposes and additional provisions sections.
• Online filings add a roughly 4% card processing fee on top of the $25.
• One or more incorporators and at least one director are required; the IRS effectively expects three or more unrelated directors.

Ongoing compliance

Registered agent

Must have an Oklahoma street address; the corporation may not act as its own agent.

Charitable registration

Required — Oklahoma Secretary of State (Charitable Organization registration). Initial: $15 if contributions are $10,000 or less; $65 above that. Renewal: Annually. Register before soliciting contributions in Oklahoma; churches and some educational institutions are exempt.

Annual report

No annual report for nonprofit corporations (Oklahoma's annual certificate applies to LLCs, not nonprofits)

State tax exemption

Income tax exemption follows the IRS determination letter. Sales tax exemption is limited to categories enumerated in statute — apply to the Oklahoma Tax Commission (packet includes Form 13-16-A); many 501(c)(3)s do not qualify.