|Exemption Eligible Organizations:|
Charitable Trust Act Exemptions:
- Any governmental unit. For purposes of this paragraph, "governmental unit" means a political subdivision, agency, department, county, parish, municipal corporation, instrumentality or other unit of the government of the United States, a state, or a foreign country.
- Organizations which are organized and operated exclusively for religious purposes. These include churches, conventions and associations of churches, or integrated auxiliaries of a church.
- Educational institutions which normally maintain a regular faculty and curriculum and normally have a regular body of pupils or students in attendance at the place where its educational activities are carried on
- Charitable trusts in which all charitable interests are contingent, revocable, or subject to an unlimited power of invasion for purposes other than charitable purposes
- Charitable trusts which are not located in Ohio. For purposes of this paragraph, a charitable trust is located in Ohio and must register if not otherwise exempt if it is incorporated or otherwise organized in Ohio, conducts program services in Ohio or has assets in Ohio. For the purpose of this paragraph, "assets" includes cash, inventory, equipment, real estate, securities, investments, financial accounts and any other property
Charitable Organizations Act Exemptions:
- Any religious agencies and organizations, and charities, agencies, and organizations operated, supervised, or controlled by a religious organization
- Any charitable organization that meets all of the following requirements:
- It has been in continuous existence in this state for a period of at least two years;
- It has received from the internal revenue service a determination letter that is currently in effect, stating that the charitable organization is exempt from federal income taxation under subsection 501(a) and described in subsection 501(c)(3) of the Internal Revenue Code;
- It has registered with the attorney general as a charitable trust pursuant to section 109.26 of the Revised Code;
- It has filed an annual report with and paid the required fee to the attorney general pursuant to section 109.31 of the Revised Code.
- Any educational institution, when solicitation of contributions is confined to alumni, faculty, trustees, or the student membership and their families
- Every person other than an individual, when solicitation of contributions for a charitable purpose or on behalf of a charitable organization is confined to its existing membership, present or former employees, or present or former trustees
- Any public primary or secondary school, when solicitation of contributions is confined to alumni, faculty, or the general population of the local school district
- Any booster club that is organized and operated in conjunction with and for the benefit of students of public primary or secondary schools
- Any charitable organization that does not receive gross revenue, excluding grants or awards from the government or an organization that is exempt from federal income taxation under section 501(a) and described in section 501(c)(3) of the Internal Revenue Code, in excess of $25,000 during its immediately preceding fiscal year, if the organization does not compensate any person primarily to solicit contributions.