INITIAL FILING REQUIREMENTS TO BECOME AN OHIO NONPROFIT

  1. HOW TO INCORPORATE IN OHIO STATE:
    1. File Articles of Incorporation (Form #532B) – must be signed by all incorporators
    2. Send it to: Ohio Secretary of State P.O. Box 670 Columbus, OH 43216
    3. The filing fee is $125
      1. The expedited processing is $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.
    4.  For more information, go to the website: swos.state.oh.us or call: (614) 466-3910
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN OHIO COMMERCIAL ACTIVITY TAX AND SALES TAX EXEMPTIONS:
    1. Generally nonprofit organizations are exempt from sales and commercial activity taxes.
    2. Exceptions are listed on the Department of Taxation’s website
    3. The Form STEC-B (Sales and Use Tax blanket exemption certificate) must be sent to vendors.
    4. For more information, go to the website: tax.ohio.gov or call: (888) 405-4039
  4. HOW TO REGISTER WITH THE OHIO STATE’S ATTORNEY GENERAL:
    1. The registration must be completed online
    2. There is no filing fee
    3. For more information, call: (800) 282-0515

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN OHIO NONPROFIT

  1. OHIO STATE’S ATTORNEY GENERAL:
    1. File Annual Report Form
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    2.  It must be filed online
    3. Filing Fees:
      1. The filing fee is $0 if assets are less than $5,000
      2. The filing fee is $50 if assets are $5,000 and more, but less than $25,000
      3. The filing fee is $100 if assets are $25,000 and more, but less than $50,000
      4. The filing fee is $200 if assets are $50,000 and more.
    4.  For more information, go to the website: ohioattorneygeneral.gov or call: (800) 282-0515
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  3. OHIO STATE’S SECRETARY OF STATE:
    1. File Statement of Continued Existence Form
    2. Note that the due date is once every 5 years, either from the date of incorporation or from the last corporate filing.
    3. Send it to: Ohio Secretary of State P.O. Box 788 Columbus, OH 43216
    4. This form can also be filed online
    5. The filing fee is $25
    6. For more information, go to the website: sec.state.oh.us or call: (614) 466-3910