How to start a nonprofit in Ohio
To start a nonprofit in Ohio you file the articles of incorporation with the Ohio Secretary of State, Business Services Division, meet Ohio’s minimum number of directors, keep a registered agent in the state, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to Ohio’s own agencies.
77 facts · 62 source verified · 15 in progress · 88 official sources
On this page
- How to start a nonprofit in Ohio
- Start Here
- Compact Operational Reference
- Form the corporation and choose the classification
- Govern the corporation and keep its records
- Keep the corporation in existence and file its changes
- Foreign nonprofit authority in Ohio
- Register with the Attorney General, under both systems
- File the annual Attorney General report and answer financial-review demands
- Professional fundraising and commercial co-venturers
- Handle state taxes, sales tax, property tax, and licensing
- Register and manage nonprofit employment
- Raffles, bingo, games of chance, and alcohol at events
- Lobbying and campaign finance
- Dissolution and multi-agency closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Free before any contract. Ohio specifics included.
How to start a nonprofit in Ohio
- Pick the entity type: Use Ohio Revised Code Chapter 1702 for an ordinary nonprofit corporation
- File the articles: File Form 532B to create a domestic nonprofit corporation
- Name the board: Maintain at least three directors unless the narrow member-count exception applies
- Appoint the officers: Maintain the statutory president, secretary, and treasurer functions
- Keep a registered agent: Use an eligible incorporator and appoint an eligible statutory agent
- File the initial report: Do not publish an absolute initial-report or formation-publication conclusion without qualification
- Register before asking for money: Register before soliciting contributions in Ohio unless an exemption applies
- Claim the state tax exemption: Treat qualifying nonprofit organizations as excluded persons for Ohio CAT
Start Here
These are the Ohio decision points an ordinary nonprofit meets first, in roughly the order they arrive. Each links to the full requirement below, with its own applicability, verification status and official source. Activity-triggered systems are deliberately absent: raffles, bingo, alcohol, lobbying, professional fundraisers and property claims are real Ohio law, and each is a group of its own further down rather than a universal first step. Three Ohio patterns are worth knowing before anything else. Form 522 is a Statement of Continued Existence on a five-year clock, not an annual report, and the reminder notice is a courtesy rather than the deadline. Charity duties run on two statutes, charitable trust and solicitation, behind one Attorney General portal, so one filing does not mean one system. And Ohio's public-benefit versus mutual-benefit classification is a state corporate attribute that governs amendments, mergers and dissolution; it is not federal public-charity status and cannot be inferred from it.
- Use Ohio Revised Code Chapter 1702 for an ordinary nonprofit corporation Applies to: An organization forming an ordinary domestic Ohio nonprofit corporation.
- Distinguish Ohio public-benefit and mutual-benefit corporations Applies to: Every Chapter 1702 nonprofit corporation whose purposes and asset structure place it in one of the statutory classes.
- File Form 532B to create a domestic nonprofit corporation Applies to: A new ordinary Ohio domestic nonprofit corporation.
- Use an eligible incorporator and appoint an eligible statutory agent Applies to: A new domestic Ohio nonprofit corporation.
- Maintain at least three directors unless the narrow member-count exception applies Applies to: An ordinary Ohio nonprofit corporation governed by a board.
- Adopt regulations and clearly define member or nonmember governance Applies to: Ohio nonprofit corporations.
- Maintain the statutory president, secretary, and treasurer functions Applies to: Ohio nonprofit corporations.
- Maintain corporate, membership, and financial records and honor inspection rights Applies to: Ohio nonprofit corporations and eligible members or directors.
- File Form 522 under Ohio’s five-year continued-existence system Applies to: Most domestic Ohio nonprofit corporations and covered foreign nonprofit corporations unless a statutory exemption applies.
- Treat reminder notices as courtesy notices rather than the legal deadline Applies to: A nonprofit subject to the continued-existence filing.
- Register before soliciting contributions in Ohio unless an exemption applies Applies to: A charitable organization soliciting contributions in Ohio under Chapter 1716 and not exempt.
- Analyze charitable-trust and solicitation duties separately even though one portal is used Applies to: Organizations holding charitable assets, soliciting contributions, or doing both.
- File the Ohio Attorney General annual report by the fifteenth day of the fifth month after fiscal-year end Applies to: A registered organization required to file an annual charity report.
- Treat qualifying nonprofit organizations as excluded persons for Ohio CAT Applies to: An organization fitting the Commercial Activity Tax definition of a nonprofit organization.
- Close charity, tax, payroll, workers’ compensation, gaming, liquor, and local accounts separately Applies to: A nonprofit ending operations, dissolving, or withdrawing from Ohio.
Compact Operational Reference
A summary and navigation device only, not a substitute for the requirements. Start Here above carries the ordinary decision points; these twelve rows are the operational actions that carry a stated Ohio amount or a hard date, which is what makes them worth putting in one place. Every row links to the complete requirement below, where the applicability line, the exceptions and the official source live, and every row here rests on a source-verified fact. Each cell is generated from the linked fact's own fields rather than summarized, so this table can never state a fee or a deadline the requirement itself does not.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| File Form 532B to create a domestic nonprofit corporation | Required | $99 — Standard filing fee: $99 | See full requirement | SOURCE VERIFIED |
| Use an eligible incorporator and appoint an eligible statutory agent | Required | $99 — Included in the $99 formation filing | At formation; maintain a statutory agent continuously. | SOURCE VERIFIED |
| File Form 522 under Ohio’s five-year continued-existence system | Required | $25 — Current filing fee: $25 | See full requirement | SOURCE VERIFIED |
| Reinstate within two years after continued-existence cancellation and track the one-year name-protection period | Conditional | $25 — Reinstatement filing fee: $25 | See full requirement | SOURCE VERIFIED |
| File statutory-agent changes and maintain a deliverable Ohio address | Required | $25 — Current filing fee: $25 | Promptly after the change; continuous maintenance is required. | SOURCE VERIFIED |
| File the Ohio Attorney General annual report by the fifteenth day of the fifth month after fiscal-year end | Required | $200 — late fee: $200 | See full requirement | SOURCE VERIFIED |
| Register a professional solicitor before fundraising and maintain the required bond | Conditional | $200 — Registration fee: $200 | Before professional solicitation begins; registration year runs April 1 through March 31. | SOURCE VERIFIED |
| Obtain the appropriate vendor’s license before taxable nonprofit sales | Conditional | $25 — The ordinary vendor’s-license fee is currently $25 under state guidance | Before making taxable sales. | SOURCE VERIFIED |
| File DTE 23 with the county auditor by the statewide deadline and request limited remission when available | Conditional | $0 — No universal statewide fee stated | By December 31 of the tax year; remission limited by the applicable statutory lookback. | SOURCE VERIFIED |
| Obtain Ohio workers’ compensation coverage and classify officers and volunteers correctly | Conditional | $120 — Initial minimum premium with Form U-3: $120 under current BWC guidance | Before or promptly upon employing covered workers. | SOURCE VERIFIED |
| Use the correct temporary liquor permit, including F-2 when applicable | Conditional | $150 — F-2 permit fee: $150 | At least 30 days before the event under current agency guidance; before alcohol sales or service. | SOURCE VERIFIED |
| Register legislative lobbying engagements and file activity-and-expenditure reports | Conditional | $25 — $25 per engagement | Registration within 10 days after engagement; reports due May 31, September 30, and January 31. | SOURCE VERIFIED |
Form the corporation and choose the classification
Ohio forms the entity under Revised Code Chapter 1702, and Form 532B currently costs $99 through Ohio Business Central or on paper, with expedited service adding $100, $200 or $300 by level. Two Ohio choices sit inside this step and are easy to miss. Ohio expressly distinguishes public-benefit from mutual-benefit corporations, and that state classification governs amendments, mergers, dissolution and asset distribution; it is not the same thing as federal public-charity status and must not be read as it. And an unincorporated nonprofit association under Chapter 1745 is a real alternative form rather than a lesser one. This group also covers the incorporator and statutory agent, purpose and asset-dedication drafting, whether initial directors belong in the filing, and name reservation against trade names and fictitious names.
Ohio Nonprofit Corporation Law is codified in Ohio Revised Code Chapter 1702. Ohio uses the statutory term “nonprofit corporation.”
- Deadline
- Before choosing and filing the entity form.
- Fee
- $0 — No separate fee for selecting the statutory form
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- One time
- Official form or portal
- Form 532B — Initial Articles of Incorporation (Nonprofit, Domestic Corporation).
Applies to: An organization forming an ordinary domestic Ohio nonprofit corporation.
- Special-purpose entities and unincorporated nonprofit associations can be governed by other statutes.
- West Virginia nonprofit corporation type required
- Kentucky nonprofit corporation type required
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Ohio distinguishes public-benefit corporations from mutual-benefit corporations. A public-benefit corporation generally includes a charitable organization or one recognized under IRC §501(c)(3); a mutual-benefit corporation is a nonprofit corporation that is not a public-benefit corporation. The state classification is not the same as federal public-charity/private-foundation status.
- Deadline
- At formation and whenever purposes, federal status, amendments, mergers, conversions, or dissolution are considered.
- Fee
- $0 — No separate classification fee
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- As needed
- Official form or portal
- Form 532B and, when applicable, Form 541.
Applies to: Every Chapter 1702 nonprofit corporation whose purposes and asset structure place it in one of the statutory classes.
- A mutual-benefit corporation can have federal tax-exempt status under a subsection other than §501(c)(3); “public-benefit corporation” does not mean federal “public charity.”
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 3 more
View official sources (4)
Ohio Revised Code Chapter 1745 recognizes unincorporated nonprofit associations and provides separate governance, property, agency, liability, merger, and dissolution rules. It is an alternative legal structure, not a nonprofit corporation.
- Deadline
- Before choosing the organization’s legal form.
- Fee
- $0 — No universal formation fee confirmed because no general articles filing creates the association
- Filing agency
- Ohio General Assembly (General Assembly)
- Frequency
- One time
- Official form or portal
- No universal Chapter 1745 formation form.
Applies to: A nonprofit group evaluating an unincorporated association instead of a Chapter 1702 corporation.
- Federal tax exemption and Ohio charity/tax registrations remain separate.
Last verified: 2026-07-21
View official source
File Initial Articles of Incorporation with the Ohio Secretary of State. Form 532B is the current domestic nonprofit form. Online filing is available through Ohio Business Central and paper filing remains available.
- Deadline
- Before acting as an Ohio nonprofit corporation. A delayed effective date may be stated within the statutory/form limit.
- Fee
- $99 — Standard filing fee: $99
- $100 — Expedited service, when selected and available: Level 1 additional $100
- $200 — Level 2 additional $200
- $300 — Level 3 additional $300
- $50 — Optional preclearance: additional $50
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- One time
- Official form or portal
- Form 532B — Initial Articles of Incorporation (Nonprofit, Domestic Corporation); Ohio Business Central.
Applies to: A new ordinary Ohio domestic nonprofit corporation.
- Expedited levels have distinct processing and submission conditions; tax exemption is not created by filing the articles.
- West Virginia articles of incorporation required
- Wisconsin articles of incorporation required
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 2 more
View official sources (3)
One or more persons may act as incorporators. The articles must appoint a statutory agent and include the agent’s acceptance. The agent may be an Ohio resident individual or an eligible entity with an Ohio business address.
- Deadline
- At formation; maintain a statutory agent continuously.
- Fee
- $99 — Included in the $99 formation filing
- $25 — later agent filing fee: $25
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- One time
- Official form or portal
- Forms 532B and 521.
Applies to: A new domestic Ohio nonprofit corporation.
- The current form and statute do not impose an Ohio residency requirement on the incorporator. A P.O. box alone is not the ordinary statutory-agent address.
- West Virginia registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 2 more
View official sources (3)
The current Form 532B does not require the names of initial directors as mandatory articles information. Initial directors are selected under the articles, regulations, or incorporator action and retained in internal records.
- Deadline
- At the organizational stage after formation.
- Fee
- $0 — No separate state fee for internal director appointment
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- One time
- Official form or portal
- No universal state director-appointment form.
Applies to: A new domestic nonprofit corporation forming under ordinary Chapter 1702 procedures.
- A corporation may voluntarily include additional provisions or names, making them public; special-purpose statutes may differ.
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 1 more
View official sources (2)
The articles must state the purposes. A prospective 501(c)(3) should use appropriately limited charitable-purpose, private-benefit, and dissolution/asset-dedication provisions because Ohio incorporation alone does not establish federal recognition or all state tax exemptions.
- Deadline
- Preferably at formation; otherwise before or during the exemption application and before inconsistent activity.
- Fee
- $0 — Included in formation
- $50 — later amendment filing fee: $50, plus optional expedite
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Forms 532B and 541.
Applies to: An Ohio nonprofit intending to apply for or maintain federal 501(c)(3) recognition.
- Ohio public-benefit classification and federal public-charity classification are separate.
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 3 more
View official sources (4)
The reviewed current formation statute, Form 532B, and Secretary of State workflow do not identify a separate initial corporate report or newspaper-publication step for ordinary formation. The safe statement is limited to the current ordinary formation workflow.
- Deadline
- No ordinary deadline established.
- Fee
- $0 — No universal state fee confirmed
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Official form or portal
- No form confirmed.
Applies to: An ordinary newly formed Ohio Chapter 1702 nonprofit corporation.
- Dissolution has a separate statutory publication duty; assumed names, court proceedings, regulated activities, and local permits can have notice rules.
An affirmative current official statement is needed before publishing an absolute statewide “not required” conclusion.
- Indiana initial report not yet confirmed
- Alaska initial report required
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio General Assembly and 2 more
View official sources (3)
The legal name must be distinguishable on the Secretary of State’s records. A name reservation is optional and lasts 180 days. A registered trade name generally receives exclusive protection, while a fictitious name does not provide the same exclusivity.
- Deadline
- Name compliance at filing; reservation lasts 180 days; renew registrations when required by the current form and statute.
- Fee
- $39 — Name reservation: $39
- $39 — Name registration: $39
- $25 — Renewal: $25 under the current fee statute
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Forms 534B (reservation) and 534A or current name-registration form; Ohio Business Central.
Applies to: Every forming corporation and any nonprofit reserving or using another business name.
- Name availability does not resolve trademark rights or regulated-word approvals.
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 2 more
View official sources (3)
Govern the corporation and keep its records
The ordinary board minimum is three directors, and the narrow exception applies to a corporation with only one or two members rather than to small organizations generally. Ohio imposes no universal director-residency or membership requirement. The ordinary officer slate is president, secretary and treasurer, and one person may hold more than one office, though whether one individual may sign the same instrument in two capacities is a separate question this research leaves open. Also here: adopting regulations and settling member or nonmember governance, the statutory defaults for notice, quorum, voting, proxies and written action, records and inspection rights, and the fiduciary, conflict-transaction, compensation and loan rules.
The board ordinarily must consist of at least three directors. A corporation with only one or two members may have a corresponding smaller board if the statutory exception applies.
- Deadline
- At the initial organizational stage and continuously.
- Fee
- $0 — No state filing fee for internal elections or appointments
- Filing agency
- Ohio courts (Ohio courts)
- Frequency
- As needed
- Official form or portal
- No universal state board-appointment form.
Applies to: An ordinary Ohio nonprofit corporation governed by a board.
- The statute does not impose a universal Ohio residency or membership requirement on directors; the articles or regulations may impose qualifications.
- West Virginia minimum number of directors required
- Florida minimum number of directors required
Last verified: 2026-07-21
Official source: Ohio General Assembly — Ohio Revised Code §1702.27 — Directors
View official source
Ohio uses “regulations” as the statutory internal governance document commonly called bylaws. The corporation should adopt regulations and determine whether it has voting members, nonvoting members, classes, or no members.
- Deadline
- At the organizational stage before relying on governance procedures.
- Fee
- $0 — No state filing fee because regulations ordinarily remain internal
- Frequency
- One time
- Official form or portal
- No Secretary of State regulations form.
Applies to: Ohio nonprofit corporations.
- Articles control over inconsistent regulations; special statutes and regulated programs may add governance duties.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Unless the regulations provide another time, the annual meeting of voting members occurs on the first Monday of the fourth month after the close of the fiscal year.
- Deadline
- First Monday of the fourth month after fiscal-year end unless regulations set another date.
- Fee
- $0 — No state filing fee
- Frequency
- Annual
- Official form or portal
- No state meeting form.
Applies to: An Ohio nonprofit corporation with voting members.
- A nonmember corporation does not hold a member meeting; regulations can set a different lawful date.
Last verified: 2026-07-21
Official source: Ohio General Assembly — Ohio Revised Code §1702.16 — Annual meeting
View official source
Corporate action must comply with Chapter 1702, the articles, and regulations, including applicable meeting notice, quorum, voting, proxy, written-consent, committee, and communications-equipment rules.
- Deadline
- Before or at each meeting or action under the applicable formula.
- Fee
- $0 — No routine state filing fee
- Filing agency
- Ohio courts (Ohio courts)
- Official form or portal
- No universal state form.
Applies to: Boards, committees, and members of Ohio nonprofit corporations.
- Board and member rules differ; governing documents can modify defaults within statutory limits.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Ohio nonprofit corporations must maintain the statutory president, secretary, and treasurer functions. The organization may use different titles for those functions, may appoint additional officers, and may allow one person to hold multiple offices.
- Deadline
- Promptly after formation and continuously thereafter.
- Fee
- $0 — No state filing fee for appointment
- Frequency
- As needed
- Official form or portal
- No routine officer-appointment form.
Applies to: Ohio nonprofit corporations.
- The articles or regulations may define officer titles, qualifications, duties, terms, compensation, removal, and additional offices, but should not be described as eliminating the statutory president, secretary, and treasurer functions. Instrument-specific signature requirements remain separately addressed in OH-F015.
- Michigan required officers required
- Washington required officers required
Last verified: 2026-07-21
Official source: Ohio General Assembly — Ohio Revised Code §1702.34 — Officers
View official source
Ohio permits one person to hold multiple offices, but the reviewed general sources do not establish a universal rule that one signature by that person always satisfies every instrument requiring two officer capacities.
- Deadline
- Before executing the affected instrument.
- Fee
- $0 — No universal fee
- Frequency
- Event triggered
- Official form or portal
- Instrument-specific form.
Applies to: A corporation where one person holds multiple offices and a statute, form, bank, grantor, or contract requires signatures in two officer capacities.
- Some statutes/forms expressly permit or require particular signatures; the general multiple-office rule does not override them.
Instrument-specific official confirmation is required before asserting that one person may satisfy two legally required signature capacities.
- Pennsylvania officer role restrictions not required
- Illinois officer role restrictions required
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Maintain correct and complete books, records, minutes, membership records when applicable, and accounts. Provide inspection access under the statute and governing documents to eligible persons for proper purposes.
- Deadline
- Continuously; respond to inspection requests within the applicable statutory and reasonable period.
- Fee
- $0 — No state filing fee
- $0 — copying costs may be charged where lawful
- Filing agency
- Ohio courts (Ohio courts)
- Frequency
- As needed
- Official form or portal
- No universal state form.
Applies to: Ohio nonprofit corporations and eligible members or directors.
- Internal inspection is distinct from public disclosure of federal returns or Attorney General records.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Directors and officers must act under statutory duties of care and loyalty. Related-party transactions, compensation, loans, indemnification, and volunteer protections require separate analysis and careful documentation.
- Deadline
- Before approval or payment of an affected transaction; event-triggered for indemnification or claims.
- Fee
- $0 — No routine state filing fee
- $0 — insurance and professional costs vary
- Filing agency
- Ohio courts (Ohio courts)
- Frequency
- Event triggered
- Official form or portal
- No universal state policy form.
Applies to: Directors, officers, volunteers, and insiders entering transactions or making decisions for the corporation.
- Federal excess-benefit rules, grants, regulated programs, and governing documents can impose additional requirements.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
The reviewed general nonprofit-corporation sources do not establish universal standalone mandates that every Ohio nonprofit adopt a conflict-of-interest policy, whistleblower policy, audit committee, or independent-director quota. These may be prudent or required by another authority.
- Deadline
- Before representing a policy or committee as legally mandatory.
- Fee
- $0 — No universal fee
- Official form or portal
- No universal state form.
Applies to: Ordinary Ohio nonprofit corporations not subject to a special grant, contract, accreditation, or regulatory program.
- Hospitals, schools, government grantees, federal award recipients, and other regulated entities may have special requirements.
An affirmative statewide source or a complete subtype analysis would be needed for an absolute negative claim.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Keep the corporation in existence and file its changes
Form 522 is a Statement of Continued Existence and not an annual report. It runs on a five-year period measured from incorporation or from the last qualifying corporate filing, which means an ordinary filing can restart the clock; the exact list of filings that do is still being confirmed, so nothing here assumes one. The reminder notice the Secretary of State sends is a courtesy, and the statutory deadline applies whether or not it arrives. Cancellation is recoverable: reinstatement runs for two years, while exclusive name protection lasts one, so a name can be lost while the corporation is still restorable. Statutory-agent changes and a deliverable Ohio address belong here too, as do amendments, restated articles, corrections, mergers and conversions.
Ohio does not use an ordinary annual or biennial corporate report for these nonprofits. Instead, file a Statement of Continued Existence on the five-year cycle measured from incorporation or the last qualifying corporate filing.
- Deadline
- Within each five-year period measured from incorporation or the last qualifying corporate filing under §1702.59.
- Fee
- $25 — Current filing fee: $25
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Official form or portal
- Form 522 — Statement of Continued Existence; Ohio Business Central.
Applies to: Most domestic Ohio nonprofit corporations and covered foreign nonprofit corporations unless a statutory exemption applies.
- Statutory exemptions apply to specified entities. This is separate from Attorney General annual charity reports, federal Form 990, and tax returns.
- Kentucky annual or biennial report required
- Hawaii annual or biennial report required
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Section 1702.59 measures the cycle from incorporation or the last “corporate filing,” but reviewed current public materials do not provide a reliable complete list proving that every Secretary of State filing, every amendment, or every statutory-agent update restarts the period.
- Deadline
- Calculate conservatively from the latest filing clearly recognized by the Secretary of State; obtain confirmation for ambiguous filings.
- Fee
- $0 — No separate fee beyond the underlying filing and Form 522 fee
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Ohio Business Central filing history; Form 522.
Applies to: A nonprofit calculating the next Form 522 deadline after amendments, agent changes, or other Secretary of State filings.
- Do not describe the cycle only as a fixed anniversary every five years; a qualifying filing can change it.
Official Secretary of State confirmation is needed on amendments, agent updates, and other filing types before publishing a complete restart list.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio General Assembly and 1 more
View official sources (2)
The Secretary of State may send reminders by physical or electronic mail, but the entity remains responsible for the statutory deadline even if no reminder is received.
- Deadline
- The statutory five-year deadline applies independently of reminder receipt.
- Fee
- $0 — No separate reminder fee
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Official form or portal
- Form 522; Ohio Business Central.
Applies to: A nonprofit subject to the continued-existence filing.
- Reminder practices can change; legal responsibility remains with the entity.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Apply for reinstatement within two years after cancellation and appoint or confirm the statutory agent through the applicable filing. The former corporate name receives exclusive protection for one year after cancellation. Reinstatement can remain available during the second year, but a different available name may be required if the former name has become unavailable. Timely reinstatement has the statutory retroactive effect described in §1702.59.
- Deadline
- Reinstatement application within two years after cancellation; exclusive name protection lasts one year after cancellation.
- Fee
- $25 — Reinstatement filing fee: $25
- $0 — an applicable statutory-agent filing is separate when required
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Official form or portal
- Forms 525A and 525B; Ohio Business Central.
Applies to: A domestic nonprofit whose articles were canceled or a foreign nonprofit whose license was canceled for failure to file continued existence.
- Reinstatement does not independently restore Attorney General registration, tax accounts, licenses, workers’ compensation, payroll, or local permits.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 3 more
View official sources (4)
Continuously maintain an eligible statutory agent and file changes when the agent or address changes.
- Deadline
- Promptly after the change; continuous maintenance is required.
- Fee
- $25 — Current filing fee: $25
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- Event triggered
- Official form or portal
- Form 521 — Statutory Agent Update.
Applies to: Domestic and licensed foreign nonprofit corporations.
- An agent resignation can use a distinct form/process. Whether an agent update restarts the five-year period remains review-sensitive under OH-F020.
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 2 more
View official sources (3)
Use the filing matched to the event. Form 541 covers amendments; restatements, corrections, mergers, consolidations, conversions, and major asset transactions use their governing statutes and current Secretary of State forms. Public-benefit corporations have additional limitations and approvals.
- Deadline
- Before or when the transaction becomes effective under the governing statute and form.
- Fee
- $50 — Amendment filing fee: $50
- $0 — Other transaction fees vary by current form
- $0 — expedite fees may apply
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Official form or portal
- Form 541 and current transaction-specific forms.
Applies to: A nonprofit changing public charter terms or entering a fundamental transaction.
- Internal governance changes do not necessarily require a charter filing. Public-benefit amendments, mergers, and conversions can require Attorney General notice, consent, or court review.
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 5 more
View official sources (6)
Foreign nonprofit authority in Ohio
For nonprofits incorporated elsewhere. Ohio requires a license before conducting affairs in the state, and what counts as conducting affairs, including whether soliciting alone requires qualification, is fact-specific rather than settled by a bright line. A licensed foreign nonprofit also carries the same continued-existence duty as a domestic one, and ending Ohio authority is its own filing, Form 564, rather than simply stopping.
File the foreign nonprofit application, appoint an Ohio statutory agent, and provide the required home-jurisdiction certificate or evidence. Form 530B is the current application.
- Deadline
- Before conducting affairs in Ohio.
- Fee
- $99 — Current filing fee: $99
- $0 — Expedited options may be available at the standard additional amounts
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- One time
- Official form or portal
- Form 530B — Foreign Nonprofit Corporation Application for License.
Applies to: A nonprofit corporation formed outside Ohio that will conduct affairs in Ohio and is not within an exclusion.
- Charitable solicitation registration is separate. The current form requires home-state evidence but does not state one universal certificate-age limit; use recent evidence.
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 2 more
View official sources (3)
Ohio’s foreign-corporation statutes identify activities and exclusions, but whether a particular pattern constitutes conducting affairs requires facts-and-circumstances analysis. Charitable solicitation registration does not automatically answer corporate qualification, and solicitation alone should not be treated as universally requiring or never requiring a foreign license.
- Deadline
- Before beginning sustained Ohio operations or relying on an exclusion.
- Fee
- $0 — No classification fee
- $0 — the license fee applies if qualification is required
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Official form or portal
- Form 530B if qualification is required; Attorney General portal if charity registration is required.
Applies to: A foreign nonprofit with Ohio donations, internet solicitation, property, meetings, workers, contracts, or programs.
- Owning property, maintaining accounts, holding meetings, employing workers, and isolated transactions must be analyzed under the statute rather than generalized.
Current official guidance is insufficient for an absolute solicitation-only or passive-activity qualification rule.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Covered foreign nonprofits file Form 522 under the five-year system. When ending Ohio authority, file Form 564, Certificate of Surrender of License, and separately close Attorney General, tax, employment, workers’ compensation, and local accounts.
- Deadline
- Form 522 under the five-year formula; Form 564 when ending Ohio authority.
- Fee
- $25 — Form 522 fee: $25
- $50 — Form 564 Certificate of Surrender filing fee: $50
- $0 — Optional expedited-service fees are separate when selected and available
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Official form or portal
- Forms 522 and 564.
Applies to: A licensed foreign nonprofit corporation.
- Surrender does not resolve claims, charity registration, tax, payroll, workers’ compensation, or local licensing obligations.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Register with the Attorney General, under both systems
Ohio has two distinct legal triggers and two statutory systems, and one Attorney General portal collects for both. Charitable-trust registration generally arises within six months of creation or of first holding charitable assets. Solicitation registration generally arises before soliciting contributions. Sharing a portal does not merge the statutes, so an organization has to analyze its duties under each separately even when it files once. Two boundaries here are deliberately left open rather than smoothed over: the exact-$25,000 case, where the statute exempts below and a rule triggers a full report above, and how far a passive website or a targeted Ohio appeal creates a registration nexus.
Register with the Ohio Attorney General through the online charity system no later than six months after the charitable trust is created or the organization begins holding charitable assets.
- Deadline
- Within six months after creation or first holding covered charitable property.
- Fee
- $0 — No separate initial registration fee stated in the reviewed portal
- $0 — annual fees are addressed separately
- Filing agency
- Ohio Attorney General, Charitable Law Section (AG Charitable Law Section)
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: A trustee or organization within Ohio Revised Code §§109.23–109.33 that holds property for charitable purposes and is not exempt.
- Religious, governmental, and other statutory exemptions must be analyzed separately. Solicitation is a distinct trigger.
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 3 more
View official sources (4)
A covered charitable organization must register with the Ohio Attorney General before solicitation. This trigger is separate from charitable-trust registration based on holding charitable assets.
- Deadline
- Before solicitation begins.
- Fee
- $0 — No separate initial fee stated in the reviewed portal
- $0 — annual fee depends on contributions
- Filing agency
- Ohio Attorney General, Charitable Law Section (AG Charitable Law Section)
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: A charitable organization soliciting contributions in Ohio under Chapter 1716 and not exempt.
- Not every Ohio nonprofit corporation is subject to Chapter 1716; statutory exemptions and small-organization treatment must be evaluated.
- Kentucky charitable solicitation registration required
- Indiana charitable solicitation registration required in some cases
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 3 more
View official sources (4)
Ohio uses one online Attorney General system, but the charitable-trust statutes and Solicitation of Contributions Act have separate triggers, exemptions, metrics, and fees. An organization can be subject to one or both.
- Deadline
- Before holding covered assets and before solicitation.
- Fee
- $0 — Fees depend on the applicable annual-report systems and are not one universal amount
- Filing agency
- Ohio Attorney General, Charitable Law Section (AG Charitable Law Section)
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: Organizations holding charitable assets, soliciting contributions, or doing both.
- Federal 501(c)(3) status and Ohio public-benefit corporate status do not themselves resolve either Attorney General filing system.
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 3 more
View official sources (4)
Ohio charities should complete the Attorney General’s annual portal process regardless of size. The statute exempts a charitable trust only when gross receipts are less than $25,000 and gross assets are less than $25,000, while the administrative rule requires a full annual report when gross receipts are more than $25,000 or gross assets are more than $25,000. Those formulations do not clearly resolve the full-report treatment at exactly $25,000, so the organization should confirm the portal classification at that boundary.
- Deadline
- Log in and complete the applicable annual portal action by the ordinary annual filing deadline, even when the portal determines that only brief questions are required.
- Fee
- $0 — The charitable-trust annual fee is based on assets under OH-F036
- $25000 — the exact full-report classification at exactly $25,000 remains unresolved
- Filing agency
- Ohio Attorney General, Charitable Law Section (AG Charitable Law Section)
- Frequency
- Annual
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: A registered charitable trust or organization subject to Ohio Revised Code §§109.23–109.33.
- Religious and governmental exemptions and organizations not holding covered charitable assets require separate analysis. Do not convert the conflict into a synthetic “at least $25,000” or “not more than $25,000” rule.
Ohio Revised Code §109.31 and Rule 109:1-1-04 do not assign the exact $25,000 boundary to either the full-report or abbreviated-report branch; Attorney General confirmation or portal classification is required.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio Attorney General / Ohio Laws and 2 more
View official sources (3)
The small-organization exemption generally requires adjusted gross revenue not in excess of $25,000 in the immediately preceding fiscal year, excluding qualifying grants or awards from governmental agencies and qualifying IRC §501(a)/§501(c)(3) organizations as stated in the statute, and no person compensated primarily to solicit contributions. If qualifying gross revenue exceeds $25,000 during a fiscal year, registration is due within 30 days after receipt of the revenue that causes the threshold to be exceeded. Federal 501(c)(3) recognition alone does not create the exemption.
- Deadline
- Before solicitation unless exempt; within 30 days after receipt of revenue that causes the adjusted threshold to be exceeded.
- Fee
- $0 — No separate exemption-request fee confirmed
- $0 — annual fees apply if registration or reporting becomes required
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: Organizations claiming a Chapter 1716 exemption, including qualifying religious, educational, membership, governmental, or small organizations.
- Religious, membership, educational, governmental, and other exemptions have distinct statutory conditions. The small-organization exemption is not an unqualified $25,000 gross-receipts test.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Ohio law requires registration before covered solicitation, but reviewed current official sources do not provide a complete bright-line nexus rule for passive national website accessibility, targeted Ohio appeals, platform campaigns, or receipt of Ohio contributions.
- Deadline
- Before targeted Ohio solicitation; otherwise obtain classification review before fundraising.
- Fee
- $0 — No separate internet fee
- $0 — ordinary registration fees apply if covered
- Filing agency
- Ohio Attorney General, Charitable Law Section (AG Charitable Law Section)
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: A charity using websites, social media, email, crowdfunding, peer-to-peer campaigns, or fundraising platforms accessible in Ohio.
- Foreign corporate qualification remains separate; a single unsolicited gift does not necessarily resolve the broader pattern.
Current written Attorney General guidance or controlling authority is needed for passive, targeted, crowdfunding, and platform scenarios.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Provide the current portal’s required organizing documents, regulations/bylaws, IRS determination material, officer/director information, related-organization disclosures, financial information, and changes to registered data.
- Deadline
- At initial registration and promptly when required information changes.
- Fee
- $0 — No separate update fee stated
- $0 — annual fees are separate
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: A covered organization registering or updating its Ohio Attorney General record.
- Portal requirements vary by organization type, exemption, and filing status.
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 2 more
View official sources (3)
File the annual Attorney General report and answer financial-review demands
The ordinary due date is the fifteenth day of the fifth month after fiscal-year end, and under current guidance Ohio honors a valid federal extension automatically. The two systems keep separate fee metrics: charitable-trust fees follow gross assets, solicitation fees follow contributions from persons in Ohio. Dual-system base fees are confirmed through the portal, but whether the two $200 statutory late fees stack is not, so this page does not add them. No universal Ohio CPA review or audit threshold for charities was confirmed at all, which is why this group states the absence rather than a number; specialized grants, regulated programs, bingo, healthcare, education and federal awards can each impose their own. Group or parent filings and final reports at closure sit here as well.
File the electronic annual report by the fifteenth day of the fifth month after the fiscal year ends. A calendar-year organization is ordinarily due May 15. A valid federal filing extension is honored for the Ohio charity filing under current official guidance without a separate Ohio extension request or upload.
- Deadline
- Fifteenth day of the fifth month after fiscal-year end; extended to the federal extended due date when a valid federal extension applies.
- Fee
- $0 — Annual fee depends on assets and/or contributions under OH-F036–OH-F038
- $200 — late fee: $200
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Annual
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: A registered organization required to file an annual charity report.
- Organizations with no federal return or with Form 990-N status must follow the portal’s alternative financial-document requirements.
- West Virginia charity registration renewal required
- Missouri charity registration renewal required in some cases
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 2 more
View official sources (3)
The charitable-trust annual fee is measured by gross assets: less than $25,000 — no fee; at least $25,000 but less than $100,000 — $50; at least $100,000 but less than $500,000 — $100; at least $500,000 — $200.
- Deadline
- With the annual report or portal action by the applicable annual due date.
- Fee
- Less than $25,000: $0
- At least $25,000 but less than $100,000: $50
- At least $100,000 but less than $500,000: $100
- At least $500,000: $200
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Annual
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: An annual filer subject to the charitable-trust fee under Ohio Revised Code Chapter 109.
- This metric is gross assets, not contributions, Ohio contributions, or total revenue. Preserve exact boundary treatment.
Last verified: 2026-07-21
Official sources: Ohio Attorney General / Ohio Laws and 2 more
View official sources (3)
The solicitation annual fee is measured by contributions from persons in Ohio: less than $5,000 — no fee; at least $5,000 but less than $25,000 — $50; at least $25,000 but less than $50,000 — $100; at least $50,000 — $200.
- Deadline
- With the annual report or portal action by the applicable annual due date.
- Fee
- Less than $5,000: $0
- At least $5,000 but less than $25,000: $50
- At least $25,000 but less than $50,000: $100
- At least $50,000: $200
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Annual
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: An annual filer subject to the Solicitation of Contributions Act fee.
- This metric is contributions from persons in Ohio, not nationwide contributions, gross assets, or gross revenue. Preserve exact operators and boundaries.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
The charitable-trust asset fee table and the solicitation contributions-from-persons-in-Ohio fee table remain separate. The portal may need to determine the ordinary annual base fee when both statutes apply, but Ohio law prevents imposing both separate $200 statutory late fees for the same filing delinquency.
- Deadline
- At each annual filing before payment; one additional statutory late fee may apply when the filing is delinquent.
- Fee
- $0 — Ordinary dual-system base fee: portal confirmation required
- $0 — Duplicate statutory late fees are not permitted
- $200 — the single additional late fee is $200
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Annual
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: An organization subject to both charitable-trust and solicitation annual filing duties.
- Each single-statute base-fee table remains verified and must be modeled separately. Only the ordinary dual-system base-fee arithmetic remains unresolved.
Attorney General confirmation or transparent portal logic is needed before publishing a reusable ordinary base-fee formula for an organization subject to both systems.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio Attorney General, Charitable Law Section and 4 more
View official sources (5)
Group or consolidated filings are not the default. Use them only when the Attorney General portal and governing rules authorize the parent/chapter arrangement and all affiliates meet the conditions.
- Deadline
- Before relying on one filing for multiple entities and with each annual report.
- Fee
- $0 — Fee depends on the approved structure and portal calculation
- Filing agency
- Office of the Ohio Attorney General (AG)
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: A parent organization, central body, chapter system, or affiliated group seeking consolidated treatment.
- Separate legal entities, federal group exemptions, and state filing groups are not automatically identical.
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 1 more
View official sources (2)
Submit the final annual or closing information required by the Attorney General, account for remaining charitable assets, and close or withdraw the registration separately from the Secretary of State dissolution or surrender.
- Deadline
- Event-triggered during winding up and after the final fiscal period or asset transfer as directed by the portal.
- Fee
- $0 — Final filing fee and late fees depend on the organization’s last reporting period and status
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- One time
- Official form or portal
- Ohio Attorney General Charity Registration portal.
Applies to: A registered charity dissolving, withdrawing, or ending covered Ohio activity.
- Restricted funds, charitable trusts, donor conditions, and Attorney General/court involvement can require additional action.
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 3 more
View official sources (4)
Reviewed current statewide charity-registration sources do not establish one universal gross-contribution, revenue, or asset threshold requiring every Ohio charity to obtain a CPA review or audit. Annual financial reporting and agency investigative powers are separate from a universal CPA threshold.
- Deadline
- Any CPA deadline depends on the applicable special program, contract, grant, or federal award.
- Fee
- $0 — No universal state fee
- $0 — professional cost varies
- Filing agency
- Office of the Ohio Attorney General (AG)
- Official form or portal
- No universal Ohio charity audit form confirmed.
Applies to: Ohio charitable organizations generally, apart from special programs, grants, contracts, bingo, healthcare, education, or federal awards.
- Hospitals, government grantees, schools, regulated providers, bingo licensees, and federal award recipients can have separate requirements.
An affirmative Attorney General statement or comprehensive statutory confirmation is needed for an absolute negative claim.
- West Virginia audit and financial statements required in some cases
- Michigan audit and financial statements required
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio Attorney General, Charitable Law Section and 2 more
View official sources (3)
The Attorney General can investigate charitable assets and solicitation compliance and may demand books, records, accountings, and other financial evidence. This discretionary authority is separate from a universal annual CPA-audit threshold.
- Deadline
- By the deadline in the subpoena, demand, order, settlement, or court process.
- Fee
- $0 — No universal filing fee
- $0 — professional and compliance costs vary
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- No universal annual form.
Applies to: A charitable organization or trustee subject to an Attorney General investigation, examination, settlement, or order.
- Privileges, scope objections, and regulated-program rules require matter-specific legal review.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Professional fundraising and commercial co-venturers
Applies when someone outside the organization asks for money on its behalf, or sells goods on a promise to donate. A professional solicitor registers before fundraising and posts a bond; fundraising counsel is a different role with different duties, and the distinction turns on custody and control rather than job title. Contracts, solicitation notices and final reports are filed, and a commercial co-venturer follows Ohio's written-consent, disclosure and accounting rules.
Register before acting, renew for the April 1–March 31 registration year, pay the $200 registration fee, and maintain a $25,000 surety bond.
- Deadline
- Before professional solicitation begins; registration year runs April 1 through March 31.
- Fee
- $200 — Registration fee: $200
- $25000 — Bond: $25,000
- $200 — Late filing fee: $200 when applicable
- Filing agency
- Ohio Attorney General, Charitable Law Section (AG Charitable Law Section)
- Frequency
- Annual
- Official form or portal
- Ohio Attorney General professional-fundraiser portal/forms.
Applies to: A person or firm meeting Ohio’s professional-solicitor definition.
- Employees, volunteers, fundraising counsel, and commercial co-venturers are distinct classifications.
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 2 more
View official sources (3)
File the written contract and campaign/solicitation notice before solicitation. File the campaign closing report within 90 days after the campaign ends; for campaigns lasting more than one year, file the required annual report within 90 days after the anniversary.
- Deadline
- Before solicitation; final report within 90 days after campaign end; long campaign annual report within 90 days after anniversary.
- Fee
- $0 — Filing fees depend on the current professional-fundraiser schedule
- $200 — $200 late fee can apply to each late required filing
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- Professional-solicitor contract, notice, and campaign report workflows.
Applies to: A registered professional solicitor and the charity retaining it.
- Amendments, custody of funds, bank accounts, and disclosure scripts can add duties.
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 1 more
View official sources (2)
A fundraising counsel is not generally required to register with the Attorney General merely because it performs that role, and no general fundraising-counsel registration fee applies. Required campaign records must be retained for at least three years. If fundraising counsel has custody of contributions, it must follow the separate statutory deposit, accounting, filing, recordkeeping, and information-change duties.
- Deadline
- Before and throughout the engagement; when custody duties apply, deposit each contribution within two days, provide the charity an accounting within 90 days after campaign completion and on each anniversary of a campaign lasting more than one year, file the accounting with the Attorney General within seven days after furnishing it to the charity, and report required information changes within seven days.
- Fee
- $0 — No general fundraising-counsel registration fee
- $0 — Other fees can apply if actual activities place the person in another regulated role
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- Attorney General professional-fundraiser guidance and any current accounting submission method.
Applies to: A consultant advising or planning fundraising without directly soliciting as a professional solicitor, including fundraising counsel that has custody of contributions.
- A fundraising counsel that directly solicits, acts as a professional solicitor, or performs another regulated function must comply with the rules for the actual activity. Charity employees and volunteers remain separate classifications.
Last verified: 2026-07-21
Official sources: Ohio Attorney General, Charitable Law Section and 1 more
View official sources (2)
Before conducting a charitable sales promotion, obtain the charitable organization’s written consent. Advertising must disclose the actual dollar amount or the estimated dollar amount or percentage per unit that will benefit the charity. Prepare a final accounting, retain it for three years, and provide it to the charity within ten days after the charity requests it. The current public portal, form, registration, and fee workflow remains unresolved.
- Deadline
- Written charity consent before the promotion; advertising disclosure during the promotion; final accounting retained for three years and provided within ten days after a charity request.
- Fee
- $0 — Current registration or filing fee workflow remains unresolved
- $0 — no universal current fee is published here
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- Current commercial co-venture form or portal workflow not conclusively identified.
Applies to: A business conducting a charitable sales promotion or commercial co-venture with an Ohio charitable organization.
- A donation by a business, sponsorship, ordinary advertising, cause-marketing campaign, professional solicitation, and commercial co-venture are not automatically the same classification.
Review is limited to the unresolved modern registration, portal, form, filing-method, and fee workflow; the statutory consent, disclosure, and accounting duties are verified.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Handle state taxes, sales tax, property tax, and licensing
Four Ohio systems that federal recognition does not settle. Qualifying nonprofit organizations are excluded persons for the Commercial Activity Tax, which is a different exclusion from the $6 million taxable-gross-receipts one. Purchase exemption is certificate-based, generally STEC-U or STEC-B, because Ohio issues no universal nonprofit exemption number. Sales by a nonprofit are not broadly exempt: the occasional-sales rule generally covers no more than six days a year, and taxable sales need a vendor's license first. Property exemption depends on ownership and exclusive charitable use rather than federal status, and DTE 23 goes to the county auditor, generally by December 31. Municipal net-profits tax is analyzed on its own, construction contracts separately again, and the statewide unrelated-business-income return question is left open. Ohio publishes no single universal business license, and activity, facility, event, zoning, health and fire approvals are local.
Ohio CAT excludes a qualifying nonprofit organization from the definition of a taxable “person.” This exclusion is separate from the general $6 million taxable-gross-receipts exclusion that applies to taxable persons for tax periods beginning in 2025 and later.
- Deadline
- Before CAT registration or filing and whenever status or activities materially change.
- Fee
- $0 — No CAT fee for an entity properly excluded as a nonprofit person
- $0 — other taxes can apply
- Filing agency
- Ohio Department of Taxation (ODT)
- Official form or portal
- Ohio Business Gateway / CAT account system.
Applies to: An organization fitting the Commercial Activity Tax definition of a nonprofit organization.
- Unrelated business activity and affiliated structures require classification review; the nonprofit exclusion should not be replaced with the general $6 million rule.
- Pennsylvania state income tax exemption required in some cases
- Nebraska state income tax exemption required
Last verified: 2026-07-21
Official sources: Ohio Department of Taxation and 1 more
View official sources (2)
Municipal income tax is separate from state CAT and federal exemption. Official RITA instructions generally exempt a nonprofit from annual municipal net-profits returns when it provides federal exempt-status evidence, except that a return is required for unrelated business income or another local filing trigger. CCA and self-administered cities can use different systems.
- Deadline
- Under the municipality’s annual return formula; calendar-year business returns are generally due under Chapter 718’s statutory schedule, subject to local administration and extensions.
- Fee
- $0 — Tax rates and penalties vary by municipality
- Filing agency
- County or municipal government, including municipal tax administrators (varies by locality) (County/Municipality)
- Frequency
- Annual
- Official form or portal
- RITA Form 27 or local equivalent.
Applies to: A nonprofit earning business income attributable to an Ohio municipality.
- JEDD/JEDZ, employer withholding, and school-district withholding are separate; one administrator’s rule is not statewide.
Last verified: 2026-07-21
Official sources: Regional Income Tax Agency and 1 more
View official sources (2)
Ohio generally uses transaction exemption certificates rather than one universal nonprofit exemption number. A qualifying organization uses the unit or blanket certificate and states the statutory reason for exemption.
- Deadline
- Give the certificate to the vendor at the time of purchase or within the permitted cure period; ordinary vendor cure is generally within 90 days.
- Fee
- $0 — No state application fee for the certificate itself
- Filing agency
- Ohio Department of Taxation (ODT)
- Frequency
- Event triggered
- Official form or portal
- Forms STEC-U and STEC-B.
Applies to: A qualifying charitable organization making purchases covered by Ohio sales/use-tax exemptions.
- Federal 501(c)(3) status does not make every purchase exempt; the use and statutory category must qualify. Motor vehicles, lodging, construction, and contractor purchases have special rules.
- West Virginia sales tax when you buy required in some cases
- Maryland sales tax when you buy required
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 3 more
View official sources (4)
A nonprofit’s exempt status does not automatically exempt a contractor’s purchases. Ohio construction-contract exemptions depend on the statutory project, ownership/use, contract terms, and proper construction-contract exemption documentation.
- Deadline
- Before materials are purchased and before relying on exempt construction treatment.
- Fee
- $0 — No universal certificate fee
- $0 — tax exposure depends on classification
- Filing agency
- Ohio Department of Taxation (ODT)
- Frequency
- Event triggered
- Official form or portal
- Current Ohio construction-contract exemption certificate.
Applies to: A nonprofit constructing, improving, or repairing real property through a contractor.
- Routine maintenance, tangible-personal-property purchases, mixed-use property, and real-property improvements can be treated differently.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
A nonprofit seller generally needs the appropriate vendor’s license and must collect and remit sales tax unless a specific sales exemption applies. County vendor’s licenses and transient vendor’s licenses are distinct.
- Deadline
- Before making taxable sales.
- Fee
- $25 — The ordinary vendor’s-license fee is currently $25 under state guidance
- $0 — local or specialized registrations can differ
- Filing agency
- Ohio Department of Taxation (ODT)
- Official form or portal
- County vendor’s license or transient vendor’s license; Ohio Business Gateway.
Applies to: A nonprofit making taxable retail sales in Ohio outside an exemption.
- Purchase exemption and seller obligations are separate. Admissions, meals, auctions, thrift stores, donated goods, and services require transaction-specific analysis.
Last verified: 2026-07-21
Official sources: Ohio Department of Taxation and 2 more
View official sources (3)
Ohio provides a limited exemption for otherwise taxable sales by a qualifying nonprofit when its sales occur on no more than six days in a calendar year and the statutory conditions are met. Sales beyond the limit or outside the conditions can require a vendor’s license and tax collection.
- Deadline
- Count qualifying sales days during each calendar year and register before taxable sales outside the exemption.
- Fee
- $0 — No separate exemption filing fee
- $25 — taxable sales can trigger the $25 vendor license and tax
- Filing agency
- Ohio Department of Taxation (ODT)
- Frequency
- Event triggered
- Official form or portal
- No separate six-day exemption form confirmed; vendor registration if taxable.
Applies to: A qualifying nonprofit conducting occasional sales under Ohio law.
- The rule does not exempt all sales by a 501(c)(3). Continuous retail, meals, admissions, and activity-specific transactions require separate review.
- West Virginia sales tax when you sell required in some cases
- Oklahoma sales tax when you sell required
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Federal 501(c)(3) recognition does not automatically exempt Ohio real property. The property must satisfy the applicable constitutional and statutory ownership/use standard, including exclusive charitable or public use, with mixed, leased, commercial, vacant, or prospective use analyzed separately.
- Deadline
- Before claiming exemption and continuously while exemption is maintained.
- Fee
- $0 — No universal statewide application fee stated
- $0 — local procedural costs may vary
- Filing agency
- Ohio Department of Taxation (ODT)
- Frequency
- As needed
- Official form or portal
- DTE 23 — Application for Real Property Tax Exemption and Remission.
Applies to: A nonprofit owning Ohio real property and seeking exemption.
- Religious, educational, hospital, residential, parking, construction, partial-use, and leased-property cases can use distinct statutory standards.
Last verified: 2026-07-21
Official sources: Ohio Department of Taxation and 2 more
View official sources (3)
File DTE 23 with the county auditor for the county where the property is located. The application is generally due by December 31 of the tax year for which exemption is sought. Ohio can permit remission of prior unpaid taxes within the statutory limit, generally not more than three years, when conditions are met.
- Deadline
- By December 31 of the tax year; remission limited by the applicable statutory lookback.
- Fee
- $0 — No universal statewide fee stated
- Filing agency
- County auditor or county fiscal officer (varies by county) (County Auditor)
- Frequency
- Event triggered
- Official form or portal
- DTE 23.
Applies to: A nonprofit applying for real-property exemption and any allowable prior-year remission.
- The officially posted DTE 23 carries an older revision date and should be rechecked before filing; specialized forms can apply.
- Indiana property tax exemption required
- Washington property tax exemption required
Last verified: 2026-07-21
Official sources: Ohio Department of Taxation and 3 more
View official sources (4)
County auditors administer intake and may use local checklists, affidavits, parcel documentation, or continuing-use confirmations. Reviewed statewide sources do not establish one uniform annual affidavit rule for all counties and exemption categories.
- Deadline
- Local deadline or event-triggered request in addition to the statewide filing rules.
- Fee
- $0 — Fee varies locally
- $0 — no universal fee confirmed
- Filing agency
- County auditor or county fiscal officer (varies by county) (County Auditor)
- Official form or portal
- DTE 23 plus county-specific documents.
Applies to: A nonprofit applying for or maintaining exemption in a particular Ohio county.
- Do not present one county’s procedure as statewide. Appeals follow the applicable statutory path.
Each county’s current official instructions must be confirmed before publishing local procedural details.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio Department of Taxation and 2 more
View official sources (3)
No single universal statewide general-business license for every nonprofit was confirmed in reviewed official sources. This does not mean the organization has no licensing duties: tax accounts, vendor licensing, professional licenses, zoning, occupancy, fire, food, child care, healthcare, gaming, alcohol, and local registrations can apply.
- Deadline
- Before opening a location or beginning each regulated activity.
- Fee
- $0 — No universal fee
- $0 — fees vary
- Official form or portal
- No universal form.
Applies to: All Ohio nonprofits beginning operations.
- Ohio Business Central formation and Attorney General registration do not automatically open all tax or license accounts.
A current authoritative statewide statement is needed before publishing “Ohio has no general business license” as an absolute fact.
- Michigan local business license not yet confirmed
- Alabama local business license required in some cases
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: State of Ohio and 2 more
View official sources (3)
Common nonprofit activities can require state or local approvals for food service, temporary food events, child care, preschool, camps, schools, healthcare, behavioral health, residential services, developmental-disability services, public assemblies, zoning, occupancy, building, fire, signage, streets, parks, transportation, environmental activity, animals, background checks, gaming, and alcohol.
- Deadline
- Before the regulated activity or event; renew under the specific program.
- Fee
- $0 — Fees vary by activity and locality
- Filing agency
- County or municipal government, including municipal tax administrators (varies by locality) (County/Municipality)
- Official form or portal
- Activity-specific forms.
Applies to: A nonprofit operating regulated programs, facilities, events, or professions.
- These are conditional duties and must not be presented as universal nonprofit filings.
Last verified: 2026-07-21
Official sources: State of Ohio and 1 more
View official sources (2)
Register and manage nonprofit employment
Applies once the organization pays anyone. Unemployment insurance and workers' compensation are separate systems with separate triggers: the nonprofit unemployment threshold is generally four workers in twenty weeks, while Bureau of Workers' Compensation coverage generally begins with covered employment, at a current initial minimum premium. A nonprofit may elect reimbursable unemployment financing instead of contributions, on time and with the required security. State and school-district withholding registration, new-hire reporting and wage-and-hour duties complete the group.
Register withholding accounts through Ohio Business Gateway, withhold and remit state tax and applicable school-district income tax, and file the assigned returns electronically. Municipal withholding is separate.
- Deadline
- Register within 15 days after beginning covered employment under current Department guidance; file and pay at the assigned frequency.
- Fee
- $0 — No universal registration fee stated
- $0 — tax, penalties, and interest apply
- Filing agency
- Ohio Department of Taxation (ODT)
- Official form or portal
- Employer Withholding account; school-district withholding account; Ohio Business Gateway.
Applies to: A nonprofit paying wages subject to Ohio income-tax or school-district withholding.
- Federal payroll tax, municipal withholding, unemployment, and workers’ compensation are separate.
Last verified: 2026-07-21
Official sources: Ohio Department of Taxation and 2 more
View official sources (3)
Ohio unemployment coverage generally begins for a qualifying nonprofit at the four-workers/twenty-weeks threshold. Register the employer account and file required wage reports.
- Deadline
- Promptly after the liability threshold is met under the agency registration process.
- Fee
- $0 — No universal registration fee
- $0 — contribution rates or reimbursement depend on financing
- Filing agency
- Ohio Department of Job and Family Services (ODJFS)
- Frequency
- Quarterly
- Official form or portal
- Ohio unemployment employer registration.
Applies to: A 501(c)(3) nonprofit employing four or more individuals in each of twenty calendar weeks in the current or preceding calendar year, or otherwise liable.
- Churches, ministers, certain students, volunteers, and other excluded services require separate analysis.
- Kentucky unemployment insurance required
- Michigan unemployment insurance required
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
A qualifying nonprofit may elect to reimburse unemployment benefits instead of paying regular contributions. After the election becomes effective, it must file the required surety bond within 30 days. The ordinary bond amount is the lesser of 3% of wages paid during the preceding four calendar quarters or the amount established by the director; when the employer lacks wages in all four quarters, the director determines the amount. The bond may not exceed $2,000,000, must cover at least two calendar years, and must be renewed not less frequently than every two years.
- Deadline
- Initial reimbursement election within the applicable statutory election window; mandatory surety bond within 30 days after the election becomes effective; renewal not less frequently than every two years.
- Fee
- $0 — No universal election fee
- $0 — bond premium and reimbursed benefit costs vary
- Filing agency
- Ohio Department of Job and Family Services (ODJFS)
- Official form or portal
- Reimbursing-employer election and bond process.
Applies to: A qualifying 501(c)(3) employer choosing reimbursement instead of regular unemployment contributions.
- When the employer did not pay wages in all four preceding quarters, the director determines the bond amount. Governmental employers and other statutory categories can follow separate rules.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Ohio has a state-administered workers’ compensation system. A new employer generally applies for coverage and pays the minimum initial premium. Nonprofit status does not create a broad exemption; corporate officers and volunteers require statutory and facts-and-circumstances classification.
- Deadline
- Before or promptly upon employing covered workers.
- Fee
- $120 — Initial minimum premium with Form U-3: $120 under current BWC guidance
- Filing agency
- Ohio Bureau of Workers' Compensation (BWC)
- Official form or portal
- BWC employer coverage application / Form U-3.
Applies to: A nonprofit with employees or other covered workers in Ohio.
- Certain unpaid corporate officers or volunteers may be excluded only under specific rules; independent-contractor labels do not control.
- Michigan workers compensation required
- Kentucky workers compensation required
Last verified: 2026-07-21
Official sources: Ohio Bureau of Workers’ Compensation and 2 more
View official sources (3)
Report newly hired and rehired employees within twenty days and comply with Ohio minimum-wage, overtime, wage-payment, minor-labor, and required-poster rules unless a specific exemption applies.
- Deadline
- New hire within 20 days; wage duties apply each pay period and workweek.
- Fee
- $0 — No new-hire filing fee
- $0 — penalties for noncompliance vary
- Filing agency
- Ohio Department of Job and Family Services (ODJFS)
- Frequency
- Event triggered
- Official form or portal
- Ohio New Hire Reporting; current wage-and-hour posters and guidance.
Applies to: Ohio nonprofit employers with employees.
- Volunteer status, youth programs, mandated reporting, background checks, and employee/contractor classification are fact-specific.
Last verified: 2026-07-21
Official sources: Ohio New Hire Reporting Center and 1 more
View official sources (2)
Raffles, bingo, games of chance, and alcohol at events
Ohio treats raffles, bingo, instant bingo, electronic instant bingo and festival games as separate systems rather than one gaming permission, and being a charity is not by itself authority to run any of them. A raffle can be conducted without a bingo license only when the organizer and use conditions are met, and records are kept for three years; online and electronic raffle-ticket sales remain under review here rather than presented as settled. Bingo needs the right license before the activity, and the roles of operator, supplier and licensee stay distinct. For events with alcohol, the F-2 temporary permit is the ordinary nonprofit route when its conditions fit, currently $150 for up to four consecutive days, with official guidance recommending a filing thirty days ahead; donated alcohol, auctions and tastings follow their own rules.
Ohio allows specified organizations to conduct a raffle without a bingo license when the statutory conditions are met and the raffle is not for profit. Eligible federal classes include §§501(c)(3), (4), (6), (7), (8), (10), and (19). A listed non-501(c)(3) organizer generally must distribute at least fifty percent of net profit to a charitable or governmental purpose.
- Deadline
- Eligibility and rules must be satisfied before ticket sales and the drawing.
- Fee
- $0 — No bingo-license fee for a qualifying §2915.092 raffle
- $0 — other event/local costs may apply
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- No general raffle-license form under §2915.092.
Applies to: An eligible 501(c)(3), specified other federal tax-exempt organization, public school, chartered nonpublic school, community school, or other entity listed in the statute.
- Bingo, instant bingo, electronic instant bingo, and festival games are separate. Local event and alcohol rules can still apply.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
Reviewed current Ohio raffle statutes and official guidance do not provide a sufficiently clear modern rule resolving every form of electronic raffle-ticket sale, payment, geographic access, or platform use.
- Deadline
- Before offering electronic raffle tickets.
- Fee
- $0 — No universal fee confirmed
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- No universally confirmed electronic raffle form.
Applies to: An eligible organization proposing online, mobile, credit-card, ACH, social-media, or other electronic ticket sales.
- Online advertising is not necessarily the same as online ticket sale; federal tax withholding and prize reporting remain separate.
Current Attorney General or controlling judicial guidance is needed before publishing a definitive electronic-sales rule.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Maintain records for at least three years, including gross receipts, expenses, net profit, use/distribution of proceeds, and required information about prizes and winners, including statutory reporting thresholds.
- Deadline
- Create records contemporaneously and retain for three years after the raffle.
- Fee
- $0 — No filing fee for record retention
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- No universal filing form; internal statutory records.
Applies to: An organization conducting a raffle subject to Ohio charitable-gaming record rules.
- Federal Forms W-2G, withholding, and prize-specific rules may apply independently.
Last verified: 2026-07-21
Official source: Ohio General Assembly — Ohio Revised Code §2915.10 — Charitable gaming records
View official source
Ohio Attorney General licensing separates Type I, Type II, and Type III charitable bingo activities. A qualifying organization generally must have existed in Ohio for at least two years and be current with charity and corporate requirements before licensure, subject to statutory exceptions.
- Deadline
- Apply and obtain the license before activity; annual licenses are generally renewed before January 1 for the next calendar year.
- Fee
- $0 — Fee varies by license type, gross receipts, and portal calculation
- $0 — no single universal fee
- Filing agency
- Ohio Attorney General, Charitable Law Section (AG Charitable Law Section)
- Frequency
- Annual
- Official form or portal
- Ohio Attorney General Charitable Bingo portal.
Applies to: An eligible charitable organization conducting bingo, instant bingo, or electronic instant bingo outside an exemption.
- Eligibility for raffle authority does not establish bingo eligibility; existence and charitable-purpose exceptions must be checked.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Bingo, instant bingo, electronic instant bingo, punch boards, seal cards, and related supply/location arrangements have distinct licenses, contracts, bank-account, operator, compensation, recordkeeping, inventory, and net-profit rules.
- Deadline
- Before each activity, supply relationship, or location agreement; recurring reports under the applicable license.
- Fee
- $0 — Fees vary by role and license
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Annual
- Official form or portal
- Charitable Bingo portal and role-specific applications/reports.
Applies to: Charitable organizations and any manufacturer, distributor, lessor, or location involved in Ohio charitable gaming.
- Raffles and festival games are separate. Electronic systems require the exact statutory/portal authorization.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 3 more
View official sources (4)
Ohio does not provide a broad nonprofit casino-night exception. Certain games of chance can be conducted at a qualifying festival under narrow statutory conditions concerning organization, location, duration, frequency, operators, compensation, and use of proceeds.
- Deadline
- Before advertising or conducting the event.
- Fee
- $0 — No universal fee
- $0 — bingo, liquor, venue, and local event fees can apply
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- Event triggered
- Official form or portal
- No universal casino-night form.
Applies to: A nonprofit proposing poker, blackjack, roulette, casino nights, or festival games of chance.
- Bingo, raffle, instant bingo, and alcohol authorization do not automatically authorize casino games.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 1 more
View official sources (2)
An F-2 permit is the ordinary temporary nonprofit event permit for qualifying organizations under its statutory conditions. The current statutory fee is $150, the permit can cover no more than four consecutive days, and the statutory frequency rule generally limits issuance to one permit in a thirty-day period for the organization. Current official guidance recommends filing at least thirty days before the event.
- Deadline
- At least 30 days before the event under current agency guidance; before alcohol sales or service.
- Fee
- $150 — F-2 permit fee: $150
- $0 — Local event, police, fire, food, or occupancy fees may be additional
- Filing agency
- Ohio Department of Commerce, Division of Liquor Control (Division of Liquor Control)
- Frequency
- Event triggered
- Official form or portal
- F-2 temporary permit application / current liquor portal.
Applies to: A qualifying nonprofit conducting a temporary event where beer or intoxicating liquor will be sold or furnished.
- Other F permits can apply to wine, auctions, or specialized events. Donated alcohol does not eliminate permit or sourcing rules.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 2 more
View official sources (3)
Donation of alcohol does not itself eliminate liquor-permit or lawful-sourcing requirements. Ohio allows limited alcohol auction or raffle activity only under specific statutory and regulatory conditions, permits, approvals, and age restrictions.
- Deadline
- Before acquiring, advertising, transferring, or serving alcohol.
- Fee
- $0 — Permit and application fees vary
- $150 — F-2 is $150 when applicable
- Filing agency
- Ohio Department of Commerce, Division of Liquor Control (Division of Liquor Control)
- Frequency
- Event triggered
- Official form or portal
- Applicable F-class application and auction/raffle authorization.
Applies to: A nonprofit receiving, selling, auctioning, raffling, or serving alcohol.
- Wine pulls, tastings, alcohol prizes, service to members, street areas, minors, food service, and gaming interaction require event-specific review.
Last verified: 2026-07-21
Official sources: Ohio Attorney General / Ohio Division of Liquor Control and 3 more
View official sources (4)
Lobbying and campaign finance
Legislative lobbying and executive-agency lobbying are separate registrations, each generally due within ten days of the engagement at $25 per engagement, with activity reports on May 31, September 30 and January 31. Ohio campaign-finance activity is a state system and stays separate from the federal restrictions that apply to a 501(c)(3); this group does not merge the two, and the federal side is not restated here.
Register each legislative lobbying engagement within ten days, pay the current $25 engagement fee, and file activity-and-expenditure reports for the statutory reporting periods. Current deadlines are May 31, September 30, and January 31 following the reporting year.
- Deadline
- Registration within 10 days after engagement; reports due May 31, September 30, and January 31.
- Fee
- $25 — $25 per engagement
- Filing agency
- Joint Legislative Ethics Committee, Office of the Legislative Inspector General (JLEC/OLIG)
- Official form or portal
- OLAC legislative lobbying registration and reports.
Applies to: A legislative agent and the employer engaging the agent to influence Ohio legislation, subject to statutory exemptions.
- Not every communication with a public official is lobbying; exemptions, uncompensated activity, testimony, and issue advocacy require statutory analysis.
Last verified: 2026-07-21
View official sources (3)
Executive-agency lobbying uses a separate engagement, registration, and reporting system. Register within ten days, pay the $25 engagement fee, and file the same statutory activity-and-expenditure reporting dates. Executive engagements generally expire January 31 and must be renewed as applicable.
- Deadline
- Within 10 days after engagement; reports due May 31, September 30, and January 31; renewal under the annual executive engagement cycle.
- Fee
- $25 — $25 per engagement
- Filing agency
- Joint Legislative Ethics Committee, Office of the Legislative Inspector General (JLEC/OLIG)
- Frequency
- Annual
- Official form or portal
- OLAC executive-agency lobbying registration and reports.
Applies to: An executive-agency lobbyist and employer seeking to influence executive-agency decisions, subject to exemptions.
- Procurement, local lobbying, campaign finance, and federal lobbying rules are separate.
Last verified: 2026-07-21
View official sources (3)
Ohio campaign-finance law can require registration and reports for political committees and ballot-issue activity, while Ohio law restricts corporate contributions in candidate contexts. Federal 501(c)(3) organizations are also subject to the separate federal prohibition on political campaign intervention. A state filing path does not make an activity permissible under federal tax law.
- Deadline
- Before receiving or spending funds for political activity.
- Fee
- $0 — Fees and reporting thresholds depend on committee/activity type
- $0 — no universal fee
- Filing agency
- Ohio Secretary of State, Campaign Finance (SOS Campaign Finance)
- Frequency
- Event triggered
- Official form or portal
- Ohio campaign-finance forms and electronic filing system.
Applies to: A nonprofit considering candidate, partisan, ballot-issue, independent-expenditure, or political-committee activity.
- Ballot-issue advocacy, lobbying, nonpartisan education, candidate activity, and independent expenditures are legally distinct.
Human legal/tax review is required before public wording implies that state campaign-finance registration authorizes a 501(c)(3) activity.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Ohio Secretary of State, Campaign Finance and 1 more
View official sources (2)
Dissolution and multi-agency closure
Voluntary dissolution takes more than Form 560. Ohio requires authorization, winding up, creditor notice, newspaper publication for two consecutive weeks, and a charitable-asset analysis before any final distribution, because public-benefit and restricted assets cannot simply follow a vote. Closure is then per agency: charity registration, tax accounts, payroll, workers' compensation, gaming, liquor and local licenses each close on their own terms, and an unclosed account keeps generating duties after the corporation is gone.
Authorize dissolution under Chapter 1702 and file Form 560. After the certificate of dissolution has been filed, give the required written notice to known creditors and claimants and publish notice once weekly, on the same day of the week, for two successive weeks in a newspaper of general circulation in the county of the principal office. Continue winding up, charitable-asset review, and separate agency-account closure.
- Deadline
- Authorization before filing; Form 560 filing; after filing the certificate, written notice to known creditors and publication once weekly on the same weekday for two successive weeks; delayed effectiveness may not exceed the form limit.
- Fee
- $50 — Certificate of dissolution fee: $50
- $0 — Publication cost varies privately
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- One time
- Official form or portal
- Form 560 — Certificate of Dissolution.
Applies to: A domestic Ohio nonprofit corporation dissolving voluntarily.
- Administrative cancellation for continued-existence default is not voluntary dissolution. Formation publication is not created by the separate post-filing dissolution publication duty. Special public-benefit approvals and charitable-asset restrictions may apply.
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 3 more
View official sources (4)
After liabilities, assets subject to return conditions, donor restrictions, charitable trusts, and public-benefit purposes must be distributed under the articles, statute, and applicable charitable-law principles. The Ohio Attorney General may need notice, participation, consent, or court direction; cy-pres or similar review can be necessary when restrictions cannot be carried out.
- Deadline
- Before any final distribution of charitable or restricted assets.
- Fee
- $0 — No universal filing fee
- $0 — court and professional costs vary
- Filing agency
- Office of the Ohio Attorney General (AG)
- Frequency
- One time
- Official form or portal
- Plan of dissolution/distribution; Attorney General and court filings as applicable.
Applies to: A public-benefit corporation or any dissolving organization holding charitable, restricted, endowment, or trust assets.
- Mutual-benefit unrestricted assets can follow different rules; federal 501(c)(3) dissolution clauses remain separate but overlapping.
Last verified: 2026-07-21
Official sources: Ohio General Assembly and 5 more
View official sources (6)
Secretary of State dissolution or surrender does not automatically close Attorney General registration, CAT or sales-tax accounts, vendor licenses, employer withholding, unemployment, workers’ compensation, municipal tax, bingo, liquor, professional, or local permits. Close each applicable account and file final returns/reports.
- Deadline
- During winding up and by each agency’s final-return, cancellation, or closure deadline.
- Fee
- $0 — Fees, tax balances, and penalties vary by account
- Filing agency
- Ohio Secretary of State, Business Services Division (SOS)
- Frequency
- One time
- Official form or portal
- Form 560 or 564 plus agency-specific closure forms/portals.
Applies to: A nonprofit ending operations, dissolving, or withdrawing from Ohio.
- Tax clearance or notification requirements connected to Form 560 do not substitute for all account closures.
Last verified: 2026-07-21
Official sources: Ohio Secretary of State and 9 more
View official sources (10)
Official Sources
88 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Regional Income Tax Agency | 2025 Form 27 Instructions — Municipal Net Profit Tax Return | https://cdn.ritaohio.com/Media/703133/2025%20Form%2027%20Instructions%20FINAL.pdf | |
| Ohio Attorney General / Ohio Division of Liquor Control | A Liquor Permit Guide for Charities | https://charitable.ohioago.gov/Resources-for-Charities/A-Liquor-Permit-Guide-for-Charities.pdf | |
| Ohio Attorney General, Charitable Law Section | Annual Report Questions and Filing Guidance | https://charitable.ohioago.gov/Charity-Registration/Annual-Filings | |
| Ohio Bureau of Workers’ Compensation | Applying for Workers’ Compensation Coverage | https://info.bwc.ohio.gov/for-employers/workers-compensation-coverage/getting-coverage/applying-for-coverage | |
| Ohio Secretary of State | Business Filing Forms | https://www.ohiosos.gov/business/business-filing-forms | |
| Ohio Secretary of State, Campaign Finance | Campaign Finance Filing Forms | https://www.ohiosos.gov/elections/campaign-finance/resources/filing-forms | |
| Ohio Attorney General, Charitable Law Section | Charitable Bingo | https://charitable.ohioago.gov/Charitable-Bingo | |
| Ohio Attorney General | Charitable Gaming Guide | https://charitable.ohioago.gov/Charitable-Bingo/Charitable-Gaming-Guide | |
| Ohio Attorney General, Charitable Law Section | Charity Registration | https://charitable.ohioago.gov/Charity-Registration | |
| Ohio Department of Taxation | Commercial Activity Tax | https://tax.ohio.gov/business/ohio-business-taxes/commercial-activity-tax | |
| Ohio Bureau of Workers’ Compensation | Coverage Exceptions and Elective Coverage | https://info.bwc.ohio.gov/for-employers/workers-compensation-coverage/coverage-exceptions | |
| Ohio Department of Taxation | DTE 23 — Application for Real Property Tax Exemption and Remission | https://tax.ohio.gov/portals/0/forms/real_property/dte_dte23_wfi.doc | |
| Ohio Department of Taxation | Employer Withholding | https://tax.ohio.gov/business/employer-withholding | |
| Ohio Department of Taxation | Employer Withholding — New Employers FAQ | https://tax.ohio.gov/help-center/faqs/employer-withholding-new-employers | |
| Ohio Secretary of State | Form 521 — Statutory Agent Update | https://www.ohiosos.gov/assets/521.pdf | |
| Ohio Secretary of State | Form 522 — Statement of Continued Existence | https://www.ohiosos.gov/assets/522.pdf | |
| Ohio Secretary of State | Form 525A — Reinstatement and Appointment of Agent | https://www.ohiosos.gov/assets/525a.pdf | |
| Ohio Secretary of State | Form 525B — Reinstatement | https://www.ohiosos.gov/assets/525b.pdf | |
| Ohio Secretary of State | Form 530B — Foreign Nonprofit Corporation Application for License | https://www.ohiosos.gov/assets/530b.pdf | |
| Ohio Secretary of State | Form 532B — Initial Articles of Incorporation, Nonprofit Domestic Corporation | https://www.ohiosos.gov/assets/532b.pdf | |
| Ohio Secretary of State | Form 541 — Certificate of Amendment | https://www.ohiosos.gov/assets/541.pdf | |
| Ohio Secretary of State | Form 560 — Certificate of Dissolution | https://www.ohiosos.gov/assets/560.pdf | |
| Ohio Secretary of State | Form 564 — Certificate of Surrender of License | https://www.ohiosos.gov/assets/564.pdf | |
| Ohio Secretary of State | Guide to Name Availability | https://www.ohiosos.gov/business/ohio-business-roadmap/starting-a-business/guide-to-name-availability | |
| Ohio Department of Taxation | Information Release ST 2005-02 — Exemption Certificate Forms | https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/information-releases/st2005-02exemptioncertificateforms | |
| State of Ohio | Licenses and Permits | https://ohio.gov/jobs/resources/licenses-and-permits | |
| Ohio Department of Commerce / Ohio Laws | Ohio Administrative Code — Alcohol auctions and temporary events | https://codes.ohio.gov/ohio-administrative-code/chapter-4301%3A1-1 | |
| Ohio Attorney General / Ohio Laws | Ohio Administrative Code Chapter 109:1-1 — Charitable Trusts and Solicitations | https://codes.ohio.gov/ohio-administrative-code/chapter-109%3A1-1 | |
| Ohio Secretary of State | Ohio Business Central | https://business.ohio.gov | |
| State of Ohio / Ohio Department of Taxation | Ohio Business Gateway — Business Registration and Tax Accounts | https://gateway.ohio.gov | |
| Ohio Department of Commerce | Ohio Communities Encouraged to Manage DORAs Responsibly This Event Season | https://com.ohio.gov/about-us/media-center/news/ohio-communities-encouraged-to-enjoy-and-manage-doras-responsibly-this-event-season | |
| Joint Legislative Ethics Committee, Office of the Legislative Inspector General | Ohio Lobbying Handbook | https://www.jlec-olig.state.oh.us/pdfs/lobbying/OhioLobbyingHandbook.pdf | |
| Ohio New Hire Reporting Center | Ohio New Hire Reporting Requirements | https://oh-newhire.com/downloads/OH_NH_reporting.pdf | |
| Ohio General Assembly | Ohio Revised Code §101.72 — Legislative-agent registration | https://codes.ohio.gov/ohio-revised-code/section-101.72 | |
| Ohio General Assembly | Ohio Revised Code §101.73 — Legislative lobbying reports | https://codes.ohio.gov/ohio-revised-code/section-101.73 | |
| Ohio General Assembly | Ohio Revised Code §109.26 — Attorney General charitable-trust authority | https://codes.ohio.gov/ohio-revised-code/section-109.26 | |
| Ohio General Assembly | Ohio Revised Code §109.31 — Charitable-trust annual reports and fees | https://codes.ohio.gov/ohio-revised-code/section-109.31 | |
| Ohio General Assembly | Ohio Revised Code §111.16 — Secretary of State fee schedule | https://codes.ohio.gov/ohio-revised-code/section-111.16 | |
| Ohio General Assembly | Ohio Revised Code §121.62 — Executive-agency lobbying registration | https://codes.ohio.gov/ohio-revised-code/section-121.62 | |
| Ohio General Assembly | Ohio Revised Code §121.63 — Executive-agency lobbying reports | https://codes.ohio.gov/ohio-revised-code/section-121.63 | |
| Ohio General Assembly | Ohio Revised Code §1702.11 — Contents of regulations | https://codes.ohio.gov/ohio-revised-code/section-1702.11 | |
| Ohio General Assembly | Ohio Revised Code §1702.15 — Corporate records | https://codes.ohio.gov/ohio-revised-code/section-1702.15 | |
| Ohio General Assembly | Ohio Revised Code §1702.16 — Annual meeting | https://codes.ohio.gov/ohio-revised-code/section-1702.16 | |
| Ohio General Assembly | Ohio Revised Code §1702.25 — Action without a meeting | https://codes.ohio.gov/ohio-revised-code/section-1702.25 | |
| Ohio General Assembly | Ohio Revised Code §1702.27 — Directors | https://codes.ohio.gov/ohio-revised-code/section-1702.27 | |
| Ohio General Assembly | Ohio Revised Code §1702.30 — Director duties and liability | https://codes.ohio.gov/ohio-revised-code/section-1702.30 | |
| Ohio General Assembly | Ohio Revised Code §1702.34 — Officers | https://codes.ohio.gov/ohio-revised-code/section-1702.34 | |
| Ohio General Assembly | Ohio Revised Code §1702.39 — Amendment limitations | https://codes.ohio.gov/ohio-revised-code/section-1702.39 | |
| Ohio General Assembly | Ohio Revised Code §1702.41 — Merger and consolidation | https://codes.ohio.gov/ohio-revised-code/section-1702.41 | |
| Ohio General Assembly | Ohio Revised Code §1702.47 — Voluntary dissolution | https://codes.ohio.gov/ohio-revised-code/section-1702.47 | |
| Ohio General Assembly | Ohio Revised Code §1702.48 — Post-filing dissolution notice and publication | https://codes.ohio.gov/ohio-revised-code/section-1702.48 | |
| Ohio General Assembly | Ohio Revised Code §1702.49 — Distribution of assets | https://codes.ohio.gov/ohio-revised-code/section-1702.49 | |
| Ohio General Assembly | Ohio Revised Code §1702.50 — Court-supervised winding up | https://codes.ohio.gov/ohio-revised-code/section-1702.50 | |
| Ohio General Assembly | Ohio Revised Code §1702.51 — Judicial liquidation | https://codes.ohio.gov/ohio-revised-code/section-1702.51 | |
| Ohio General Assembly | Ohio Revised Code §1702.55 — Survival and claims | https://codes.ohio.gov/ohio-revised-code/section-1702.55 | |
| Ohio General Assembly | Ohio Revised Code §1702.59 — Continued existence and reinstatement | https://codes.ohio.gov/ohio-revised-code/section-1702.59 | |
| Ohio General Assembly | Ohio Revised Code §1703.27 — Foreign nonprofit corporations | https://codes.ohio.gov/ohio-revised-code/section-1703.27 | |
| Ohio General Assembly | Ohio Revised Code §1716.02 — Registration before solicitation | https://codes.ohio.gov/ohio-revised-code/section-1716.02 | |
| Ohio General Assembly | Ohio Revised Code §1716.03 — Exemptions and registration | https://codes.ohio.gov/ohio-revised-code/section-1716.03 | |
| Ohio General Assembly | Ohio Revised Code §1716.07 — Professional solicitors | https://codes.ohio.gov/ohio-revised-code/section-1716.07 | |
| Ohio General Assembly | Ohio Revised Code §2915.02 — Gambling exceptions and festival games | https://codes.ohio.gov/ohio-revised-code/section-2915.02 | |
| Ohio General Assembly | Ohio Revised Code §2915.08 — Bingo licenses | https://codes.ohio.gov/ohio-revised-code/section-2915.08 | |
| Ohio General Assembly | Ohio Revised Code §2915.092 — Raffles | https://codes.ohio.gov/ohio-revised-code/section-2915.092 | |
| Ohio General Assembly | Ohio Revised Code §2915.10 — Charitable gaming records | https://codes.ohio.gov/ohio-revised-code/section-2915.10 | |
| Ohio General Assembly | Ohio Revised Code §3599.03 — Corporate political activity | https://codes.ohio.gov/ohio-revised-code/section-3599.03 | |
| Ohio General Assembly | Ohio Revised Code §4141.011 — Nonprofit unemployment coverage | https://codes.ohio.gov/ohio-revised-code/section-4141.011 | |
| Ohio General Assembly | Ohio Revised Code §4141.241 — Reimbursing nonprofit employers | https://codes.ohio.gov/ohio-revised-code/section-4141.241 | |
| Ohio General Assembly | Ohio Revised Code §4141.242 — Security and consequences for reimbursing employers | https://codes.ohio.gov/ohio-revised-code/section-4141.242 | |
| Ohio General Assembly | Ohio Revised Code §4301.58 — Raffles involving alcohol | https://codes.ohio.gov/ohio-revised-code/section-4301.58 | |
| Ohio General Assembly | Ohio Revised Code §5709.12 — Charitable and public property | https://codes.ohio.gov/ohio-revised-code/section-5709.12 | |
| Ohio General Assembly | Ohio Revised Code §5713.08 — Exempt lists and remission | https://codes.ohio.gov/ohio-revised-code/section-5713.08 | |
| Ohio General Assembly | Ohio Revised Code §5715.27 — Exemption applications | https://codes.ohio.gov/ohio-revised-code/section-5715.27 | |
| Ohio General Assembly | Ohio Revised Code §5739.02 — Sales-tax exemptions | https://codes.ohio.gov/ohio-revised-code/section-5739.02 | |
| Ohio General Assembly | Ohio Revised Code §5739.03 — Exemption certificates | https://codes.ohio.gov/ohio-revised-code/section-5739.03 | |
| Ohio General Assembly | Ohio Revised Code §5751.01 — CAT definitions | https://codes.ohio.gov/ohio-revised-code/section-5751.01 | |
| Ohio General Assembly | Ohio Revised Code Chapter 1702 — Nonprofit Corporation Law | https://codes.ohio.gov/ohio-revised-code/chapter-1702 | |
| Ohio General Assembly | Ohio Revised Code Chapter 1703 — Foreign Corporations | https://codes.ohio.gov/ohio-revised-code/chapter-1703 | |
| Ohio General Assembly | Ohio Revised Code Chapter 1716 — Solicitation of Contributions | https://codes.ohio.gov/ohio-revised-code/chapter-1716 | |
| Ohio General Assembly | Ohio Revised Code Chapter 1745 — Unincorporated Nonprofit Associations | https://codes.ohio.gov/ohio-revised-code/chapter-1745 | |
| Ohio General Assembly | Ohio Revised Code Chapter 4303 — Liquor permits | https://codes.ohio.gov/ohio-revised-code/chapter-4303 | |
| Ohio General Assembly | Ohio Revised Code Chapter 718 — Municipal Income Taxes | https://codes.ohio.gov/ohio-revised-code/chapter-718 | |
| Ohio Department of Taxation | Real Property Tax | https://tax.ohio.gov/government/real-property-tax | |
| Ohio Attorney General, Charitable Law Section | Requirements for Professional Solicitors and Fundraising Counsel | https://charitable.ohioago.gov/Professional-Fundraisers/Requirements-for-Professional-Fundraisers | |
| Ohio Department of Taxation | Sales and Use Tax Exemption Certificates | https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/exemption-certificates | |
| Ohio Department of Taxation | Sales and Use Tax Registration | https://tax.ohio.gov/business/ohio-business-taxes/sales-and-use/registration | |
| Ohio Department of Job and Family Services | Unemployment Insurance Employer Resources | https://jfs.ohio.gov/job-services-and-unemployment/unemployment/for-employers | |
| Ohio Department of Commerce, Division of Industrial Compliance | Wage and Hour | https://com.ohio.gov/divisions-and-programs/industrial-compliance/wage-and-hour | |
| Ohio Bureau of Workers’ Compensation | Workers’ Compensation Coverage | https://info.bwc.ohio.gov/for-employers/workers-compensation-coverage |
Recent Ohio Compliance Updates
This overview explains the principal formation, governance, corporate-maintenance, charity-registration, tax, gaming, and reporting systems documented in the Ohio nonprofit compliance guide — 77 structured facts drawn from official Ohio sources, with 62 source-verified and 15 still under verification.
Ohio does not require most nonprofit corporations to file an ordinary annual or biennial report. Instead, Form 522 — the Statement of Continued Existence — is due on a five-year cycle for a $25 fee. This explainer covers the filing, what happens if it is missed, and the separate two-year reinstatement and one-year name-protection clocks that follow cancellation.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Ohio and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.