Unincorporated Associations
- Least level of paperwork and rules; personal liability; money held by individual vs. organization
Incorporated Non-profit Organizations
- Limited liability; more stability; creates entity separate from board members
- Registered with the Oregon Secretary of State
- File: annual report with Oregon Secretary of State
- File: CT-12 report with Oregon Department of Justice
Federal Tax-exempt Organizations (e.g. 501(c)(3))
- Exempt from paying taxes; donors get tax deduction; eligibility to apply for grants; more paperwork and other requirements
- Registered with the IRS
- File: IRS 990
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Neighborhood Associations (membership organizations)
- Most are non-profit organizations; some are 501(c)(3)’s
District Coalitions (non-membership organizations)
- Non-profit organizations; and 501(c)(3)’s