1.
To Incorporate in Ohio
Submit Articles of Incorporation (Form #532) to:
| Ohio Secretary of State |
| PO Box 670 |
| Columbus, OH 43216 |
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| Information: (614) 466-3910 |
| Prepay Fax: (614) 485-7045 |
| Web Site:www.sos.state.oh.us |
| Filing Fee: $125 |
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| Note: |
All incorporators must sign Articles of Incorporation. |
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Expedited service is also available for an extra fee of $100. Expedited filings should be marked “EXPEDITE” and must be either taken to the Client Service Center, 30 East Broad Street, Lower Level, or mailed to PO Box 1390, Columbus, OH 43216. |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Ohio Franchise Tax
and Sales Tax Exemptions
Nonprofit organizations (except agricultural and consumer cooperatives) are exempt from the corporation franchise tax.
501(c)(3) nonprofit organizations are exempt from sales taxes. Sales and use tax blanket exemption certificates (form STEC-B) to be provided to vendors are available at:
http://tax.ohio.gov/Forms/Sales_Tax/Exemption_Certificates/STEC_B_FI.doc
| Tax Commissioner's Office |
| 30 East Broad Street |
| 22 nd Floor |
| Columbus, OH 43215 |
| |
| Information: (888) 405-4039 |
| Fax: (614) 466-6401 |
| Web Site: tax.ohio.gov/business.html |
4. To Register with the Ohio
Attorney General
a.
Within 6 months of creating a nonprofit organization, all organizations must register with the Ohio Attorney General by submitting Form CFR-1 and copies of the 501(c)(3) Determination Letter from the IRS, Articles of Incorporation, and Bylaws to:
| Office of the Attorney General |
| Charitable Law Section |
| 150 East Gay Street, 23 rd Floor |
| Columbus, OH 43215-3130 |
| |
| Information: (614) 466-3180 |
| Web Site: www.ag.state.oh.us |
| Filing Fee: $0 |
b. In order to solicit contributions in Ohio, nonprofit organizations must first register with the Ohio Attorney General by submitting a Charitable Organization Registration Statement along with copies of the 501(c)(3) Determination Letter from the IRS, Articles of Incorporation, Bylaws, and a copy of IRS Form 990 to:
| Office of the Attorney General |
| Charitable Law Section |
| 150 East Gay Street, 23 rd Floor |
| Columbus, OH 43215-3130 |
| |
| Information: (614) 466-3180 |
| Web Site: www.ag.state.oh.us |
| Filing Fee: $0-$200 depending on contributions received |
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| Note: |
If contributions < $5,000 |
Filing Fee = $0 |
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If contributions >= $5,000 but < $25,000 |
Filing Fee = $50 |
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If contributions >= $25,000 but < $50,000 |
Filing Fee = $100 |
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If contributions >= $50,000 |
Filing Fee = $200 |
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Filing must be notarized. |
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