Does a Oregon Nonprofit Need an Audit?
Oregon charities file an annual report (Form CT-12) with the Department of Justice. The form asks whether a certified public accountant audited the organization's financial records and, if so, to attach the auditor's report; it prints no audit threshold. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Oregon nonprofit need an audit?
Oregon charities file an annual report (Form CT-12) with the Department of Justice. The form asks whether a certified public accountant audited the organization's financial records and, if so, to attach the auditor's report; it prints no audit threshold. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State annual report | Charities incorporated or based in Oregon that file Form CT-12 with the Department of Justice | Form CT-12 for accounting periods beginning in 2025 asks: Did a certified public accountant audit your financial records? If yes, the organization attaches a copy of the auditor's report, financial statements, accompanying notes and schedules; if an audit is pending, it checks yes and gives an estimated date. The instructions add that if the accountant only prepared the Form 990-N, 990-EZ or 990, the answer is no. The form's revenue fee scale runs from $20 to $400 by total revenue, and it prints no audit threshold. | — | Oregon Department of Justice, Charitable Activities Section - Form CT-12 (2025) | Last verified: 2026-11-15 |
Who enforces this in Oregon?
The first rule in the table comes from Oregon Department of Justice, Charitable Activities Section - Form CT-12 (2025). Check that source for the Oregon office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Oregon nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Oregon nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Oregon nonprofit need an audit?
Oregon charities file an annual report (Form CT-12) with the Department of Justice. The form asks whether a certified public accountant audited the organization's financial records and, if so, to attach the auditor's report; it prints no audit threshold. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.