Ohio Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Ohio. If you are looking to form nonprofit in Ohio, please visit our Start Your Ohio Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Ohio. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Ohio Corporate Tax Exemption Renewals

Not required



Nonprofits are generally not subject to corporate franchise tax or commercial activity tax.

More information: Ohio Department of Taxation
3 File Ohio Sales Tax Exemption Renewals

Not required



Ohio does not have a renewal requirement for sales tax exemption.

4 File Ohio Statement of Continued Existence
Agency:Ohio Secretary of State
Form:

Statement of Continued Existence

Filing method:

Mail or online.

Agency fee:

$25

Due:

Every 5 years if no other filing has been submitted. Due by the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your five-year report is due March 31.

Law:

Ohio Revised Code §§1702.59 and 1703.27 

Notes:
  • Two officers or three members must file.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

Ohio Charitable Registration

Agency:Ohio Attorney General
Law:

Ohio Revised Code Ann. § 1716.01 et seq., Ohio Revised Code §§ 109.23 to 109.32

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Charities with less than $25,000 in gross revenue and assets during the preceding fiscal year
  • Religious organizations
  • Educational institutions
  • Membership organizations
Filing method:

Online

Agency fee:

$0

Notes:

Charities should file an online request for exemption determination if they believe they are exempt. Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Initial Registration

Instructions:

Charitable Registration User Guide, including requesting an exemption

Filing method:

Online (paper forms are no longer accepted)

Agency fee:

$0 for organizations that have not yet solicited in Ohio. Fees range from $0-$200, depending on contributions, for organizations that have previously solicited in Ohio.

Notes:
  • Note the list of attachments required.
  • The CFO / treasurer must sign
  • Some Ohio counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Filing method:

Online (paper forms are no longer accepted)

Agency fee:

$0-200, depending on contributions received from Ohio residents during the preceding fiscal year

Due:

Renewal is due annually 4.5 months after the end of your fiscal year. So if your fiscal year ends December 31, then renewal is due May 15.

Penalties:

There is a $200 late fee.

Notes:
  • Note the list of attachments required.

Change of Fiscal Year

Agency fee:

$0

Turnaround:

1-2 business days

Notes:

Email the state to inform them of the change.

6Maintain a Ohio Registered Agent

Maintain a registered agent that has a street address in Ohio. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in North Canton , OH to maintain compliance with the state requirement.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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