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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)
  1. Draft governing documents; most organizations form an Ohio nonprofit corporation by filing Articles of Incorporation with the State. Filing fee to the State: $125.
  2. Obtain employer identification number by filing Form SS-4 with the IRS. No filing fee.
  3. 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.
  4. 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.
  5. 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.
  6. Obtain directors and officers (D&O) insurance. Contact your insurance agent for an up-to-date quote.
  7. 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.
  8. 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.
  9. 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:

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“As a nonprofit, long-term care provider, the Heinzerling Foundation searched for an accounting firm that had experience in our particular business and had an understanding of our relationships. After reviewing many accounting firms, Plante Moran was the only choice for us.”

John Taylor, CEO
Heinzerling Foundation, Columbus, Ohio