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.

1 File IRS Form 990
Local name: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 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31st so the Form 990 is due May 15th.

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
Local name:Statement of Continued Existence
Agency:Ohio Secretary of State
Form:

Statement of Continued Existence

Filing method:

Mail or online.

State 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 15th, then your five-year report is due March 31st.

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
Agency:Ohio Attorney General
Law:

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

Filing method:

Online (paper forms are no longer accepted)

State 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 31st, then renewal is due May 15th.

Penalties:

There is a $200 late fee.

Notes:
  • Note the list of attachments required.
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.

Nonprofit Compliance Guide
Compliance Info by State

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