Plante Moran has information on obtaining Not For Profit Status for Ohio. To discuss how you can obtain your Not-For-Profit status, please contact us.
Ohio Nonprofit Organizations Steps Required to Obtain Tax-Exempt Status Under Section 501(C)(3) - Draft governing documents; most organizations form an Ohio nonprofit corporation by filing Articles of Incorporation with the State. Filing fee to the State: $125.
- Obtain employer identification number by filing Form SS-4 with the IRS. No filing fee.
- Apply for recognition of tax-exempt status by filing Form 1023 with the IRS. Filing fee: $750 for organizations expecting more than $10,000 in annual gross receipts.
- Register with the State of Ohio Attorney General’s office as a charitable organization by filing Charitable Trust Registration Form (CFR-1). All Ohio entities that are tax exempt as a Section 501(c)(3) organization must file this form. No filing fee involved.
- If the organization intends to solicit donations from the public, the organization must file a Solicitation Registration Statement with State of Ohio Attorney General’s office. No filing fee.
- Obtain directors and officers (D&O) insurance. Contact your insurance agent for an up-to-date quote.
- Annual reporting requirements include Form 990, Return of Organization Exempt from Income Tax, filed with the IRS, if gross receipts exceed $25,000. No tax liability unless the organization engages in unrelated activities.
- For the first two years of an Ohio nonprofit organization's existence, a Solicitation Statement and Financial Report for the right to solicit donations must be filed annually with the Ohio Attorney General’s office. There is a sliding fee scale based on the amount of contributions from Ohio residents from $0 if less than $5,000 up to $200 for donations of $50,000 or more are received.
- Ohio Annual Financial Report is filed by May 15 (or later with a federal tax return extension) with the Ohio Attorney General, Charitable Law Section. Filing fees are based on a sliding scale from $0 for assets less than $25,000 to $200 for assets of $500,000 or more. A copy of the Federal 990 can be used to meet the filing requirement.
NOTE: Most forms can be obtained from IRS and Ohio web sites, as follows: