Annual report requirements in Oregon (ORS Ch. 60)

What ORS § 60.787 requires

Section 60.787 of the Oregon Business Corporation Act requires every Oregon corporation to file an annual report with the Secretary of State each year. The report is due on or before the corporation's anniversary of incorporation, the calendar day in the year of formation. The current filing fee is $100, paid online through the Oregon Business Registry, and the form takes roughly ten minutes to complete.

The report confirms five items: the corporation's registered agent and registered office, the principal office address, the names and business addresses of the directors and officers, the corporation's contact email for state notices, and the corporation's professional category code where applicable. Updates to any of these can be filed inline through the annual report, with no separate amendment fee.

Late filing and the path to administrative dissolution

If the annual report is not filed by the anniversary date, the corporation enters delinquent status. The Secretary of State sends notice and, if the report remains unfiled approximately 45 days past due, the corporation is administratively dissolved under ORS § 60.661. After dissolution, the corporation can continue to wind up its affairs, but it cannot carry on new business and the limited-liability shield no longer protects the directors and officers for liabilities incurred prospectively.

Reinstatement under ORS § 60.654

Oregon permits reinstatement at any time after administrative dissolution under ORS § 60.654, with no statute of limitations. Reinstatement requires filing every missing annual report (each at $100), a current annual report, and the $100 reinstatement fee. Once accepted, the reinstated corporation is treated as if it had never been dissolved, which preserves the corporation's contracts and avoids re-incorporation. One caution: if the corporate name has been claimed by another entity during the dissolution period, the corporation will need to adopt a new name as part of the reinstatement.

What's distinctive about Oregon

Oregon's annual report is purely administrative, separate from the corporate income tax filing (Form OR-20, filed with the Oregon Department of Revenue). Oregon does not impose a franchise tax, which keeps the annual filing one of the lighter compliance loads on the West Coast. The anniversary-based deadline contrasts with neighbouring Washington (anniversary month, $70 fee) and California (Statement of Information, every two years for stock corporations, $25). Plan filings against the incorporation anniversary, not a calendar quarter end.