Ohio
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://businesssearch.ohiosos.gov/ |
| Fee: | $99 |
| Processing: | 18 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://businesssearch.ohiosos.gov/ |
| Link: | https://bsportal.ohiosos.gov/ |
| Due: | Every 5 years, by the incorporation anniversary date |
| Fee: | $25.00 |
Charity registration
Filing exemption available!
Initial form (e-file)
Renewal form (e-file)
| Rule: |
Gross receipts of less than $25,000.00
Groups must also be organized and operated in conjunction with and for the benefit of students of primary and secondary schools (i.e., booster club). Full registration must be filed immediately upon exceeding the defined gross receipts threshold. Not eligible if using a professional fundraiser. |
| Link: | http://charitableregistration.ohioattorneygeneral.gov/ |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
| Link: | http://charitableregistration.ohioattorneygeneral.gov/ |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | Varies: $0, $50, $100, $200 |
| Link: | http://charitableregistration.ohioattorneygeneral.gov/ |
| Due: | Annually, within 4.5 months of your fiscal year end |
| Fee: | Varies: $0, $50, $100, $200 |
Income/franchise tax exemption
Not required for Ohio.
Sales tax exemption
Notes
Initial form
| Organizations should use the Ohio Sales and Use Tax Blanket Exemption form STEC-B. Sales and use tax blanket exemption certificates are to be provided to vendors. This form does not need to be filed with the state but you should keep a copy of used certificates for your records. |
| Link: |
STEC-B http://www.tax.ohio.gov/portals/0/forms/fill-in/sales_and_use/exemption_certificates/ST_STEC_B_FI.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Tax department
Not required for Ohio.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Rule: |
Raffle receipts of less than $0.00
501©(3) status |
| Link: | https://charitable.ohioago.gov/Charitable-Bingo |
| Due: | Before event (unless exempt from filing) |
| Fee: | None, to the best of our knowledge |