Starting a Non-Profit Organization in Ohio: Initial Filings

  1. TO INCORPORATE IN OHIO

Submit Articles of Incorporation (Form #532B) to:

Ohio Secretary of State
Web Site: www.sos.state.oh.us

  1. TO OBTAIN 501(C) TAX-EXEMPT STATUS

a. Submit Form 1023 (501(c)(3) organizations) electronically at Pay.gov. Form 1024 (for
other 501(c) organizations) should be submitted by mail to:

Internal Revenue Service
Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption.

 

b.501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations – including “self-declaring” organizations that do not file IRS Form 1024 A. For more information about this filing, refer to the IRS website.

 

  1. TO OBTAIN OHIO COMMERCIAL ACTIVITY TAX AND SALES TAX EXEMPTIONS

Nonprofit organizations are exempt from the commercial activity tax.

501(c)(3) nonprofit organizations are generally exempt from sales taxes. A list of exemptions can be found on the Department of Taxation's website. Sales and use tax blanket exemption certificates (form STEC-B) are to be provided to vendors.

Web Site: https://tax.ohio.gov/wps/portal/gov/tax/business

 

  1. TO REGISTER WITH THE OHIO ATTORNEY GENERAL

Charitable organizations that solicit for contributions must register online at the website below.

Information: (800) 282-0515
Web Site: https://charitable.ohioago.gov/
Filing Fee: $0

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