Nonprofit Law Resource Library
State-By-State Initial Compliance - Ohio
Initial Filings for Ohio Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Ohio
Submit Articles of Incorporation (Form #532) to:
Ohio Secretary of State
PO Box 670
Columbus, OH 43216 Information: (614) 466-3910
Prepay Fax: (614) 485-7045
Web Site: www.sos.state.oh.us
Filing Fee: $125Note: All incorporators must sign Articles of Incorporation. Expedited service is also available for an extra fee of $100. Expedited filings should be marked “EXPEDITE” and must be either taken to the Client Service Center, 30 East Broad Street, Lower Level, or mailed to PO Box 1390, Columbus, OH 43216. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Ohio Franchise Tax and Sales Tax Exemptions
Nonprofit organizations (except agricultural and consumer cooperatives) are exempt from the corporation franchise tax.
501(c)(3) nonprofit organizations are exempt from sales taxes. Sales and use tax blanket exemption certificates (form STEC-B) are to be provided to vendors.
Tax Commissioner's Office
30 East Broad Street
22nd Floor
Columbus, OH 43215 Information: (888) 405-4039
Fax: (614) 466-6401
Web Site: tax.ohio.gov/channels/other/business.stm
To Register with the Ohio Attorney General
a. Within 6 months of creating a nonprofit organization, all organizations must register with the Ohio Attorney General by submitting Form CFR-1 and copies of the 501(c)(3) Determination Letter from the IRS, Articles of Incorporation, and Bylaws to:
Office of the Attorney General
Charitable Law Section
150 East Gay Street, 23 rd Floor
Columbus, OH 43215-3130 Information: (614) 466-3180
Web Site: www.ag.state.oh.us
Filing Fee: $0b. In order to solicit contributions in Ohio, nonprofit organizations must first register with the Ohio Attorney General by submitting a Charitable Organization Registration Statement along with copies of the 501(c)(3) Determination Letter from the IRS, Articles of Incorporation, Bylaws, and a copy of IRS Form 990 to:
Office of the Attorney General
Charitable Law Section
150 East Gay Street, 23 rd Floor
Columbus, OH 43215-3130 Information: (614) 466-3180
Web Site: www.ag.state.oh.us
Filing Fee: $0-$200 depending on contributions receivedNote: If contributions < $5,000: Filing Fee = $0
If contributions >= $5,000 but < $25,000: Filing Fee = $50
If contributions >= $25,000 but < $50,000: Filing Fee = $100
If contributions >= $50,000: Filing Fee = $200
Filing must be notarized.
