ORS 128.670
Filing of reports

  • rules
  • fees
  • authority of Attorney General relating to reports
  • civil penalty


Except as otherwise provided, every charitable organization subject to ORS 128.610 (Short title) to 128.769 (Rules) shall, in addition to filing copies of the instruments previously required, file with the Attorney General annual written reports setting forth information as to the nature of the assets held for charitable purposes and the administration thereof by the corporation or trustee.


The Attorney General may classify trusts and other relationships concerning property held for a charitable purpose as to purpose, nature of assets, duration of the trust or other relationship, amount of assets, amounts to be devoted to charitable purposes, nature of trustee, or otherwise, and may establish different rules for the different classes as to time and nature of the reports required to the ends that:


The Attorney General shall receive reasonably current, annual reports as to all charitable trusts or other relationships of a similar nature, which will enable the Attorney General to ascertain whether they are being properly administered; and


The annual reports do not unreasonably add to the expense of the administration of charitable trusts and similar relationships.


The Attorney General may suspend the filing of reports as to a particular charitable trust or relationship for a reasonable, specifically designated time after the Attorney General has filed in the register of charitable trusts a written statement that the interests of the beneficiaries will not be prejudiced thereby and that annual reports are not required for proper supervision by the Attorney General’s office.


A copy of an account filed by the trustee in any court having jurisdiction of the trust or other relationship, if the account substantially complies with the rules of the Attorney General, may be filed as a report required by this section.


The first report for a trust or similar relationship hereafter established, unless the filing thereof is suspended as provided in subsection (3) of this section, shall be filed not later than four months and 15 days following the close of the first calendar or fiscal year in which any part of the income or principal is authorized or required to be applied to a charitable purpose. Subsequent 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.


The Attorney General shall make rules as to the time for filing reports, the contents thereof, and the manner of executing and filing them. The Attorney General may make additional rules and amend existing rules as necessary for the proper administration of ORS 128.610 (Short title) to 128.769 (Rules).


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A charitable organization, when filing a report required under this section, shall pay a fee to the Department of Justice in accordance with a fee schedule established by the department by rule.


The fee schedule shall consist of the following elements:


A fee that the department shall set according to a scale graduated on the basis of the charitable organization’s receipts and income during the time covered by the report, with a lower fee applying to lower receipts and income and a higher fee applying to higher receipts and income. The minimum applicable fee is $10 and the maximum applicable fee is $400.


A fee based on a percentage of the fund balance the charitable organization has at the close of the organization’s calendar or fiscal year. The department shall set the fee under this subparagraph at not more than 0.02 of one percent of the fund balance or $2,000, whichever is less.


The charitable organization shall pay a fee that consists of both elements set forth in paragraph (b) of this subsection at the time the organization files a report required under this section.


In calculating the fee element set forth in paragraph (b)(B) of this subsection, the department may not include in the fund balance any fixed assets that the charitable organization uses for operations.


The department shall ensure that the aggregate amount of fees paid under this section is sufficient to pay the department’s expenses in administering ORS 128.610 (Short title) to 128.769 (Rules) and 128.801 (Definitions for ORS 128.801 to 128.898) to 128.898 (Short title).


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If the charitable organization does not pay the fee prescribed by rules adopted under subsection (7) of this section or fails to file a report by the date due, the charitable organization, in addition to the fee due, shall pay a delinquency fee in an amount the department specifies by rule. The department may increase the delinquency fee or charge additional delinquency fees based on the length of time the payment or report is delinquent.


In addition to charging any delinquency fee required under paragraph (a) of this subsection, the Attorney General, in compliance with the procedures set forth in ORS chapter 183, may take either or both of these actions:


Impose a civil penalty of not more than $2,000 on any charitable organization that fails to file a delinquent report or fails to pay a delinquency fee or a fee due under subsection (7) of this section within 90 days after receiving notice of the delinquency; or


Order any charitable organization to cease soliciting contributions until the charitable organization has paid a fee or delinquency fee imposed under this section or has filed a report required under this section.


In any judicial review of the order of the Attorney General, the order shall be reversed or modified only if the court finds that the Attorney General lacked authority to issue the order or impose the penalty or that the amount of the penalty imposed was unconscionable in the circumstances.


The Attorney General may grant an extension of time for a reasonable period for filing a report upon written application filed by or on behalf of the charitable organization stating the reason that additional time should be allowed for filing the report beyond the ordinary due date. If the request is submitted on or prior to the due date for filing the report, the delinquency fee described in paragraph (a) of this subsection will not be due unless the report and fee are thereafter not filed within the extended period granted for filing the report, or, if the request is denied, within 10 days after the denial is received by the corporation.


All fees and penalties received by the Department of Justice under subsections (7) and (8) of this section shall be paid over to the State Treasurer monthly for deposit in the Department of Justice Operating Account created under the provisions of ORS 180.180 (Department of Justice Operating Account). Amounts deposited pursuant to this subsection are continuously appropriated to the Attorney General to pay the expenses of the Department of Justice in administering ORS 128.610 (Short title) to 128.769 (Rules) and 128.801 (Definitions for ORS 128.801 to 128.898) to 128.898 (Short title) and for no other purpose. [1963 c.583 §8; 1971 c.589 §7; 1973 c.506 §40; 1973 c.775 §4; 1975 c.388 §5; 1981 c.593 §7; 1985 c.730 §9; 1991 c.734 §7; 2007 c.571 §1; 2014 c.8 §3]

Source: Section 128.670 — Filing of reports; rules; fees; authority of Attorney General relating to reports; civil penalty, https://www.­oregonlegislature.­gov/bills_laws/ors/ors128.­html.

Law Review Citations

94 OLR 589 (2016)

Limitations on accepting payment for preparation of trust
Limitations on trustee’s administration of “private foundation” trust
Limitations on trustee’s administration of “split-interest” trust
Trustee may amend governing instrument of “private foundation” or “split-interest” trust with prior consent of Attorney General and benefited organizations
Authority of fiduciary to deposit securities in clearing corporation
Short title
Definitions for ORS 128.305 to 128.336
Standard of conduct in managing and investing institutional fund
Appropriation for expenditure or accumulation of endowment fund
Delegation of management and investment functions
Release or modification of restrictions on management, investment or purpose
Reviewing compliance
Relation to Electronic Signatures in Global and National Commerce Act
Uniformity of application and construction
Definitions for ORS 128.520
Employees’ trust may be in perpetuity
“Business trust” described
Business trust permitted
Business trusts and trustees not subject to bank and trust company regulations
Filing with Office of Secretary of State required
Business trusts subject to certain corporate laws
Personal liability of trustees, shareholders or beneficiaries of business trust
Filing of trust instrument as conclusive evidence of compliance with laws
Annual report
Inactivation of business trust
Reinstatement of business trust following inactivation
Filing, service, copying and certification fees
Short title
Definitions for ORS 128.610 to 128.769
Application of ORS 128.610 to 128.769
Exemptions from application of ORS 128.610 to 128.769
Register of charitable organizations
Filing of registration statement and articles of incorporation or other instrument with Attorney General
Filing of reports
Violations of ORS 128.610 to 128.769
Investigatory authority of Attorney General
Order for attendance by Attorney General
Copies of certain documents and notice to be provided Attorney General
List of certain claims for exemptions from taxation to be provided Attorney General
Attorney fees in action to enforce fiduciary or other duty
Uniformity of interpretation
Issuance of disqualification order by Attorney General
Disclosure of disqualification required in solicitations
Publication of disqualified organizations on Internet
Definitions for ORS 128.801 to 128.898
Registration of professional fund raising firms required
Fund raising notice
Required submission of financial plan to nonprofit beneficiary
Required disclosure of agency by solicitors
Required submission of financial report after campaign
Presumption of breach of fiduciary duty by officer or director of nonprofit beneficiary
Registration of commercial fund raising firms required
Designation of amount to be paid to beneficiaries
Disclosures required in commercial fund raising solicitations
Commercial fund raising contracts and notice
Commercial fund raising firm financial reports
Maintenance of records by commercial fund raising firm
Accountings required of commercial coventurer
Written consent by beneficiary to use of name
Written consent required for representations about use of tickets
Injunction by Attorney General
Denial or revocation of registration
Deposit of fees and penalties
False or misleading representations prohibited
Prohibited representations
Use of in-state address
Short title
Penalties for ORS 128.610 to 128.769
Penalty for signing false document
Penalties for ORS 128.801 to 128.898
Green check means up to date. Up to date