Nonprofit Compliance
Oklahoma Nonprofit Compliance Calendar
Every IRS and Oklahoma filing deadline a 501(c)(3) needs to track — what's due, when, and what happens if you miss it.
Federal filings (IRS)
- Federal 990 / 990-EZ / 990-N / 990-PFIRS Form 990 series — annual information returnDue: 15th day of 5th month after fiscal year end (May 15 calendar-year)3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.Filing details →
- Federal 8868Form 8868 — automatic 6-month extensionDue: On or before the original 990 due dateExtends 990 deadline 6 months (Nov 15 calendar-year).Filing details →
- Federal 941Form 941 — quarterly payroll taxDue: Apr 30, Jul 31, Oct 31, Jan 31Penalties + interest on late deposits.Filing details →
Oklahoma state filings
- Oklahoma Form 512-E (Tax Commission); registered-agent fee (foreign)Oklahoma nonprofit corporate filings (Secretary of State / Tax Commission)Due: No standard recurring nonprofit corporate annual report is required (the state Annual Franchise Tax was repealed in 2023). Foreign nonprofits pay an annual registered-agent fee. Most exempt orgs also file Oklahoma Form 512-E with the Tax Commission by the 15th day of the 5th month after fiscal year end (May 15 calendar-year)No general SOS annual report for domestic nonprofit corporations. File Oklahoma Form 512-E with the Oklahoma Tax Commission and federal Form 990 series with the IRS.Filing details →
- Oklahoma Registration Statement of Charitable Organization (FM0101)Oklahoma charitable solicitation registration renewal (Secretary of State, Charitable Organizations Section)Due: Annual renewal due on or before the anniversary of the organization's registration with the Secretary of StateRenewal fee $15–$65 by contributions level. Must register before soliciting; cannot legally solicit if the registration lapses. Include the most recent IRS Form 990.Filing details →
Oklahoma requirements overview
Registration: File a Certificate of Incorporation with the Oklahoma Secretary of State. Apply for state tax-exempt status with the Oklahoma Tax Commission.
Annual filing: File an Annual Certificate with the Secretary of State. File federal Form 990 with the IRS.
Solicitation: Register with the Oklahoma Secretary of State before soliciting charitable contributions. File annual reports.
Informational only — not legal or tax advice. Deadlines reflect general rules and may not capture every exception for your organization. Always verify with your state charity regulator and the IRS. Holdings' bookkeeping tracks these for you.