Ohio

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

Applies to: An organization forming an ordinary domestic Ohio nonprofit corporation.

• Special-purpose entities and unincorporated nonprofit associations can be governed by other statutes.

Last verified: 2026-07-21

Official sources: Ohio General Assembly and 2 more ↗

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

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.

Last verified: 2026-07-21

Official sources: Ohio Secretary of State and 2 more ↗

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

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.

Last verified: 2026-07-21

Official source: Ohio General Assembly — Ohio Revised Code §1702.27 — Directors ↗

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

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.

Last verified: 2026-07-21

Official source: Ohio General Assembly — Ohio Revised Code §1702.34 — Officers ↗

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

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.

Last verified: 2026-07-21

Official sources: Ohio Secretary of State and 2 more ↗

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)

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.

Last verified: 2026-07-21

Official sources: Ohio General Assembly and 2 more ↗

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)

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.

Last verified: 2026-07-21

Official sources: Ohio Attorney General, Charitable Law Section and 3 more ↗

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

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.

Last verified: 2026-07-21

Official sources: Ohio Attorney General, Charitable Law Section and 2 more ↗

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)

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.

Last verified: 2026-07-21

Official sources: Ohio Department of Taxation and 1 more ↗

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

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.

Last verified: 2026-07-21

Official sources: Ohio General Assembly and 3 more ↗

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

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.

Last verified: 2026-07-21

Official sources: Ohio General Assembly and 1 more ↗

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

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.

Last verified: 2026-07-21

Official sources: Ohio Department of Taxation and 3 more ↗

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

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.

Last verified: 2026-07-21

Official sources: Ohio General Assembly and 1 more ↗

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)

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.

Last verified: 2026-07-21

Official sources: Ohio Bureau of Workers’ Compensation and 2 more ↗

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

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 ↗

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

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

Official source: Ohio General Assembly — Ohio Revised Code Chapter 1745 — Unincorporated Nonprofit Associations ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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)

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 ↗

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

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 ↗

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

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 ↗

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)

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 ↗

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)

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 ↗

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

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 ↗

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)

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 ↗

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

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 ↗

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)

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 ↗

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)

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 ↗

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)

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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)

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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)

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 ↗

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

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 ↗

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)

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 ↗

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

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 ↗

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)

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 ↗

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

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 ↗

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)

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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

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 ↗

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)

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

Official sources: Joint Legislative Ethics Committee, Office of the Legislative Inspector General and 2 more ↗

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

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

Official sources: Joint Legislative Ethics Committee, Office of the Legislative Inspector General and 2 more ↗

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

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 ↗

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

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 ↗

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

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 ↗