When establishing a nonprofit organization in Ohio, there are a number of filing requirements that need to be done. Follow the steps below to get started.
TO INCORPORATE IN OHIO
A domestic nonprofit corporation must file Initial Articles of Incorporation (Form #532B) with the Ohio Secretary of State's, opens a new window office. The filing fee is $99. Forms can be submitted online or mailed to the P.O, Box number listed on the form.
For more information on the filing forms and fees, visit the Ohio Secretary of State's Business Services web page at ohiosos.gov/businesses., opens a new window
TO OBTAIN 501(C) TAX-EXEMPT STATUS
Organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4) no later than 60 days after the organization was established. To submit the form, visit Form 8976, Electronic Notice Registration System.
The filing fee is $50. Please note that you must have your credit card information ready at the time of filing to pay the fee at Pay.gov., opens a new window
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.
For more information, visit Electronically Submit Your Form 8976, Notice of Intent to Operate Under Section 501(c)(4), opens a new window.
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.
To learn more, visit the Department of Taxation's Business Services web page., opens a new window
TO REGISTER WITH THE OHIO ATTORNEY GENERAL
Charitable organizations that solicit contributions must register online at charitable.ohioago.gov., opens a new window There is no filing fee.
By following these steps, you'll be well on your way to establishing your nonprofit organization in Ohio and navigating the necessary legal processes! For further assistance, schedule an appointment with our dedicated nonprofit librarian. Appointments can be made by filling out our Book-a-Librarian form, opens a new window or calling 330.744.8636.