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A charter school may have multiple locations under one charter. This program provides tax credits to individual taxpayers for contributions made to school tuition organizations (STOs).An STO is defined as a. Application and Approval Process for BESE-Authorized Charter Schools . Requirements for section 501(c)(3) hospitals under the Affordable Care Act. Form 1023 to apply for recognition of exemption from federal income tax under section 501(c)(3). Only certain organizations. We have not yet submitted our 1023 application for status as exemption as a 501c3, but plan to do so within a few months. (B) Be established as a nonprofit organization under the laws of Oregon; and. For a charter school, the nonprofit corporation board of directors. c.