nonprofit guide - ohio

8/11/2019 Nonprofit Guide - Ohio

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your

guide to

Ohio Secretary of State

Business Services Division

Jon Husted




Dear Ohioan:

Ohio is open for business!

Starting a business in Ohio begins here at

the Secretary of State’s Ofce. Here, weauthorize companies to do business in ourstate and we strive to make the ling processas straightforward as possible so you canfocus more on growing your business and lesson government bureaucracy.

I encourage you to visit “Ohio Business

Central” at www.OhioSecretaryofState.gov. For the rst time inOhio, you can le the most frequently used forms online. You canalso obtain all other forms and ofce publications, search existingbusiness and sign up for our Filing Notication System to track andprotect your business from potential identity theft.

Starting a business requires a great deal of planning and work andwhile the Guide to Starting a Nonproft Organization in Ohio is meantto help, it is important to remember it does not constitute legaladvice. Please seek professional counsel specic to your situationand goals.

Should you have further questions regarding nonprot organizationlings, please call (877) SOS-FILE (767-3453) or e-mail the businessservices staff at [email protected].

Thank you for consulting with the Ohio Secretary of State’s Ofce for

your business needs. We look forward to serving you.

Sincerely,

Jon Husted


Start and ManageYour Business Online

www.OhioSecretaryofState.gov/SOS/Businesses.aspx



Guide to Starting a Nonprot in Ohio

Table of Contents

Preface ......................................................................1

Personal Information ................................................1

What Is a Nonprot Organization? .........................1

Documenting an Unincorporated Association ... 2

Establishing a Nonprot Corporation .....................4Choosing a Corporate Name ......................................4

Registering a Nonprot Corporation With the

Secretary of State ..........................................................4

Additional Required Filings ..........................................7

Obtaining Tax-Exempt Status/Tax Obligations .....9Internal Revenue Service ..............................................9

Lobbying Activities Affecting Tax Exemption ...........10

Tax Obligations .............................................................10

Frequently Asked Questions ..................................11

Submitting Filings ....................................................14

Online ............................................................................14

By Mail ...........................................................................14

In Person .......................................................................15

Expedite Service .....................................................15

Contact Business Services ....................................16

Available Resources ..............................................16

Business Startup Checklist ......................................19



Ofce of the Ohio Secretary of State

1

Preface

This guide has been prepared for informaonal purposes only anddoes not constute legal advice. It is recommended that you seek

legal and tax counsel before acng upon this informaon.

Personal Information

The Secretary of State’s Oce has the authority to reject any

document containing a Social Security number or federal tax

idencaon number. Please remove all personal informaon fromdocuments prior to ling them.

What Is a Nonprot Organization?

A nonprot organizaon is formed for charitable, educaonal,

religious, scienc, community development or other socially

benecial purposes. While nonprot corporaons are the

most popular form of organizaon for nonprot acvies,

unincorporated associaons or trusts are also opons to consider.

The choice of enty may be necessitated by factors such as the

longevity of the endeavor, the planned acvies, the need to own

or lease facilies and the need to hire sta.

Many people prefer to form a nonprot corporaon, in part,

because of the liability protecon a corporaon provides. For

example, if a nonprot corporaon is sued, the assets of itsowners are generally protected because corporate assets are

disnct from personal assets. Incorporang should therefore be

considered if the organizaon will acquire assets such as buildings,

equipment, or vehicles to be used in the delivery of services,

or if it will be necessary to hire employees. Ulmately, your

nonprot organizaon may wish to consult an aorney and/or tax

professional before deciding which nonprot classicaon is best

suited for your organizaon.




2

Documenting an Unincorporated Association

Ohio law recognizes unincorporated associaons. Unincorporatedassociaons sll require organizaonal documents, known

as constuons, in order for the organizaon to be created.

Addionally, such an organizaon usually has bylaws, which may set

forth maers such as:

• Rules and regulaons for the organizaon’s operaon;

• The method of adopng or amending the constuon and

bylaws;

• The method of elecng ocers;

• The powers and dues of the ocers and trustees; and

• The rights of members.

Special aenon should be given to the statement of purpose in the

organizaon’s constuon. The purpose may be crical in qualifying

the organizaon for tax exempon or in meeng standards forfunding. Dening the qualicaons of members and directors is also

important.

An unincorporated nonprot associaon may legally conduct

business in the state of Ohio without ling forms with the Secretary

of State. However, unincorporated nonprot associaons may

submit a statement appoinng an agent authorized to receive service

of process if they desire, pursuant to Ohio Revised Code Secon1745.13.

This statement provides the name of the unincorporated nonprot

associaon and the name and address in this state of the agent. In

addion to a statement that appoints an agent, unincorporated

nonprot associaons may revoke the appointment of an agent and

appoint a new agent, and the agent may resign the appointment.

Each of these acons can be completed by ling an Agent

Nocaon Form for Unincorporated Nonprot Associaons.

Pursuant to Ohio Revised Code Secon 1745.51, if a statement of

an unincorporated nonprot associaon is on le with the Secretary

of State, then upon adopng a voluntary resoluon of dissoluon,

a copy of the wrien noce of dissoluon must be led with the




3

Secretary of State. Ohio Revised Code Secon 1745.55 requires a

judicially dissolved unincorporated nonprot associaon to le a

cered copy of the order or judgment dissolving the associaon tobe led with the Secretary of State, if the associaon previously led

with the oce. Both of these ling can be made by using the Noce

of Dissoluon for Unincorporated Nonprot Associaon form.

The ling fee for both the Agent Nocaon Form and the Noce of

Dissoluon is $25, payable to “Ohio Secretary of State,” and the ling

may be expedited for an addional fee (see page 14 for expedite

informaon).

At the very least, an unincorporated associaon is required to register

its name (cous name registraon) with the Ohio Secretary of

State, which gives noce that your organizaon is using the name.

However, the registraon of a cous name will not prevent others

from registering the same name. Alternavely, the organizaon

may wish to register its name as a trade name to further protect its

exclusive use of its name. A trade name must be “disnguishableupon the records” from other previously registered trade names and

business names and cannot generally be registered by more than one

organizaon.

If the name you wish to use is already taken, you must have

consent from the prior registrant to register the name. If the prior

registrant will not consent, you can (and must) register the name as

a cous name. Keep in mind the organizaon denying consent

may sll seek legal acon to prevent your organizaon from using its

name. The registraon of a trade name is not conclusive, however,

on establishing prior use of a name. Only a court can ulmately

determine who has rst rights to a name. Registraon of a trade

name simply prevents it from being registered by anyone else and

places other potenal users of the name on noce that there is

exisng use of the name.

For more informaon about trade names and cous names, pleasevisit the Secretary of State’s website, www.OhioSecretaryofState.gov ,

or call the Secretary of State’s Oce at (877) SOS-FILE (767-3453).

To register a trade name or cous name, please submit to the

Secretary of State the Name Registraon form and ling fee of $50

payable to “Ohio Secretary of State.”




4

Establishing a Nonprot Corporation

Choosing a Corporate Name

One important step in forming a nonprot corporaon is choosing

a name. A nonprot corporaon’s name cannot be registered

unless it is “disnguishable upon the records” from the name of any

corporaon, limited liability company, limited partnership, limited

liability partnership or trade name previously registered with the

Ohio Secretary of State. To determine whether the name you wish

to use is available, please visit the Secretary of State’s website,www.OhioSecretaryofState.gov , or call the Secretary of State’s

Oce at (877) SOS-FILE (767-3453). If the name you have chosen

is already reserved or registered, you may sll register and use the

name if you obtain consent from the prior registrant.

If you choose a corporate name that is available but you are not

ready to register it with the Secretary of State’s Oce, you may

reserve the name. Essenally, reserving a name is like pung it on“hold” temporarily so that others cannot register the name before

you do. To do this, please submit the Name Reservaon form and

the corresponding ling fee of $50 payable to “Ohio Secretary of

State,” and the name will be reserved for a period of six months

(180 days).

Registering a Nonprot Corporation With the

Secretary of StateTo be legally organized, a nonprot corporaon must le arcles

of incorporaon (“arcles”) with the Ohio Secretary of State’s

Oce. Ohio Revised Code Secon 1702.04 provides a list of the

informaon that must be included:

1. The name of the corporaon;

2. The place in Ohio where the principal oce of the corporaon

is to be located; and

3. The purpose or purposes for which the corporaon is formed.

4. The incorporator, as the person who creates the corporaon,

must sign the arcles.




5

The arcles also may set forth the following:

1. The names of individuals who are to serve as the inialdirectors;

2. The names of any persons or the designaon of any group of

persons who are to be the inial members;

3. Any qualicaon of membership and the classicaon of

members;

4. A provision to the eect that the corporaon shall be

subordinate to and subject to the authority of any head ornaonal associaon, lodge, order, benecial associaon,

fraternal or benecial society, foundaon, federaon, or

any other nonprot corporaon, society, organizaon or

associaon;

5. Any lawful provision for the purpose of dening, liming, or

regulang the exercise of the authority of the corporaon, the

incorporators, the directors, the ocers, the members or anyclass of members, or creang or dening rights and privileges

of the members among themselves or in the property of

the corporaon, or governing the distribuon of assets on

dissoluon;

6. Any provision that may be set forth in the regulaons; and

7. A provision specifying the period of existence of the

corporaon if it is to be other than perpetual.The required statement of purpose in the arcles must be carefully

constructed, because the stated purpose(s) is the only purpose(s)

for which the corporaon may legally operate, and the purpose

clause will help determine whether the corporaon qualies to be

tax-exempt. The arcles may also include any addional provisions

permied by Chapter 1702 of the Ohio Revised Code governing

nonprot corporaons.

At the same me the arcles are led, a nonprot corporaon must

appoint a statutory agent to accept service of process on behalf

of the corporaon. A nonprot corporaon is a cous “person”

under the law, and the law requires that a “statutory agent”

be appointed to receive noces and other documents on the




6

corporaon’s behalf. When ling your arcles, you will also need to

complete the Original Appointment of Statutory Agent poron of

the Arcles of Incorporaon form to appoint the statutory agent. Ifa statutory agent is not appointed when the arcles are led, the

Secretary of State must reject the arcles.

The statutory agent must be one of the following: (1) A natural

person who is a resident of this state; or (2) A domesc or foreign

corporaon, nonprot corporaon, limited liability company,

partnership, limited partnership, limited liability partnership,

limited partnership associaon, professional associaon, businesstrust, or unincorporated nonprot associaon that has a business

address in this state. If the agent is a business enty then the agent

must meet the requirements of Title XVII of the Revised Code to

transact business or exercise privileges in Ohio.

The incorporator, or a majority of the incorporators if the enty has

more than one, must sign the Original Appointment of Statutory

Agent. The statutory agent must also sign to indicate his or heracceptance of the appointment.

The ling fee for the arcles and the Original Appointment of

Statutory Agent is $125, payable to “Ohio Secretary of State,” and

the ling may be expedited for an addional fee (see page 14 for

expedite informaon).




7

Additional Required Filings

A nonprot corporaon is required to make the following addionallings with the Secretary of State’s Oce to remain in good

standing in Ohio.

Statement of Connued Existence

Every ve years, a nonprot corporaon must le a Statement

of Connued Existence with the Ohio Secretary of State’s Oce.

Approximately four months in advance of the ling deadline, the

Secretary of State will nofy the nonprot corporaon’s statutoryagent that the Statement of Connued Existence is due. If the

nonprot corporaon fails to le the statement by the due date,

the Secretary of State will cancel the nonprot corporaon’s charter

or registraon upon its records. The ling fee for the Statement of

Connued Existence is $25 payable to “Ohio Secretary of State” or

submit this ling online with any major credit card including Visa,

MasterCard, Discover or American Express.

Statutory Agent Update

Ohio law requires every nonprot corporaon to keep its statutory

agent informaon current. If the corporaon’s statutory agent

has a change of address, resigns, dies or is replaced with a new

statutory agent, it must le the Statutory Agent Update form with

the Secretary of State’s Oce and provide the updated informaon.

It is not sucient to simply appoint a new agent internally; the

Statutory Agent Update form must be led so there is noceto the public and to the Ohio Secretary of State’s Oce of the

corporaon’s new agent. For example, if a volunteer serves as

the corporaon’s statutory agent at the me the arcles are led,

but he or she later leaves the organizaon, a new agent must be

appointed and the Statutory Agent Update form must be led. The

ling fee for the Statutory Agent Update is $25, payable to “Ohio

Secretary of State.”If the Secretary of State’s Oce learns that a nonprot corporaon

has failed to maintain a statutory agent, the corporaon will be

noed that its statutory agent must be updated. (A nonprot

corporaon’s failure to maintain an agent will generally only be

evident to the Secretary of State’s Oce if the corporaon’s exisng




8

statutory agent les a resignaon with the Secretary of State’s

Oce or if a noce mailed by the Secretary of State’s Oce to the

statutory agent is returned as undeliverable.) Pursuant to OhioRevised Code Secon 1702.06, if the corporaon fails to update

its statutory agent within 30 days of the date on the Secretary of

State’s noce, the Secretary of State may cancel the corporaon’s

arcles without further noce to the corporaon.

The address on le with the Secretary of State’s Oce, either in the

inial registraon or in the most recent Statement of Connued

Existence, will be used to send noce that the corporaon mustappoint a new agent or update the agent’s informaon. If the

corporaon’s agent resigns, and the latest corporate address on le

is the statutory agent’s address, the statutory agent and not the

corporaon will receive the noce. For this reason, it is important

to remain aware of the statutory agent informaon on le with

the Secretary of State’s Oce and to make sure it is updated as

necessary.

Reinstatement

If a nonprot corporaon’s arcles are canceled for failure to le a

Statement of Connued Existence or Statutory Agent Update, the

corporaon’s arcles may be reinstated at any me. The Secretary

of State’s Oce will hold a canceled corporaon’s name for one

year from the date of cancellaon so that the corporaon can

reinstate within that me and not forfeit its name. Aer one year,

the name will be released and can then be registered by another

ler.

If the corporaon reinstates aer one year, and another enty has

registered its name, the corporaon must choose a new name at

the me of reinstatement. However, it may le a cous name

registraon for the new enty if it connues to use the prior name

in its operaons.

If the corporaon was canceled for failing to le a Statement of

Connued Existence, it may le a Reinstatement form together with

a $25 ling fee, payable to “Ohio Secretary of State,” to reinstate

the canceled corporaon.




9

If the corporaon was canceled for failing to maintain a statutory

agent, it may le a Reinstatement form along with a Statutory

Agent Update form and a ling fee of $25, payable to “OhioSecretary of State,” to reinstate the canceled nonprot corporaon.

Obtaining Tax-Exempt Status/Tax Obligations

Internal Revenue Service

The Internal Revenue Code recognizes more than 20 types of tax-

exempt enes. Exempon under a parcular code secon canhave signicant advantages to a nonprot organizaon, including

the deducbility of contribuons made to the organizaon.

The Ohio Secretary of State does not grant nonprot organizaons

tax-exempt status. In other words, your nonprot organizaon

does not automacally become tax-exempt upon ling its arcles

with the Secretary of State’s Oce. Any nonprot organizaon

that intends to solicit contribuons or hold assets must seek adeterminaon from the Internal Revenue Service (IRS) that it is a

tax-exempt enty.

Consultaon with a tax adviser familiar with the Internal Revenue

Code is crical to selecng the tax-exempt category most favorable

to the nonprot organizaon. In addion, the IRS form that must

be completed to obtain tax-exempt status is lengthy and asks for

detailed informaon about the nonprot organizaon, including

nancial data. It is therefore advisable to have legal and/or tax

consulng assistance when preparing and subming the IRS forms

and related documents.

If the IRS determines that a nonprot organizaon is tax-exempt,

it will issue the nonprot corporaon a tax-exempt determinaon

leer. Be sure to preserve the IRS determinaon leer, because it

will be needed to document the organizaon’s nonprot status in

the future.




10

IRS publicaon number 557, “Tax Exempt Status for Your

Organizaon,” provides valuable informaon about IRS tax

exempons for nonprot organizaons and may be obtained onlineat www.irs.gov/pub/irs-pdf/p557.pdf ; by wring to the IRS Forms

Distribuon Center, PO Box 8903, Bloomington, IL 61702-8903; or

by calling the IRS at (877) 829-5500.

Lobbying Activities Affecting Tax Exemption

Nonprot organizaons have a right to peon the Ohio Legislature

and/or the United States Congress for changes in state or federallaw. However, the Internal Revenue Code places restricons on

certain lobbying acvies of tax-exempt organizaons. At the me

the organizaon consults an aorney and/or tax adviser about its

tax-exempt status, the organizaon should review its ancipated

lobbying and/or polical acvies so as not to jeopardize its tax

exempon when it undertakes its advocacy acvies.

Tax ObligationsEven if the IRS approves a nonprot corporaon’s tax-exempt

status, the organizaon may need to le annual state and federal

tax returns. All nonprot organizaons are required to le an

annual tax return (generally, IRS Form 990) even when no taxes are

due. A nonprot organizaon should consult with an aorney and/

or tax adviser about its tax obligaons. The following general rules

apply:

• If the tax-exempt organizaon engages in commercial

acvies, it may have to pay income tax on prots derived

from such acvies under the IRS Unrelated Business Income

Rules.

• Generally, nonprot corporaons are not subject to the Ohio

commercial acvity tax. However, a nonprot corporaon

must pay Ohio sales or use tax on purchases unless the

corporaon qualies as a church or charitable organizaon.

• Even if the organizaon generally must pay sales or use tax

on purchases, there are numerous specic exempons from

the tax that may apply when making purchases. Nonprot

organizaons should take the me to determine which




11

exempons apply by consulng an aorney and/or tax

adviser. When an exempon is claimed, the supplier will

require a completed tax exempon cercate at the me ofpurchase. Blank forms may be obtained from business supply

stores.

• Nonprot organizaons that make sales must obtain a

vendor’s license and may be required to collect Ohio sales

tax.

• A nonprot organizaon may be required to pay real estate

tax on property it owns unless the use of the property

qualies for a specic exempon. If the organizaon believes

it qualies for an exempon, it should le an applicaon for

exempon with the Ohio Department of Taxaon. Tangible

personal property is generally not subject to tax unless the

property is used for commercial purposes.

Frequently Asked QuestionsQ: Is a nonprot organizaon subject to payroll taxes?

A: Yes. Although a nonprot organizaon may be exempt

from the payment of federal and state income taxes, it is

responsible for payroll taxes, including federal and state

withholding and Social Security taxes. In addion, most

municipalies in Ohio impose a city income tax and require

employers to withhold the tax. Please consult your citytreasurer’s oce to learn more.

Q: Is a nonprot organizaon subject to Ohio workers’

compensaon and unemployment compensaon laws?

A: Yes. As an employer, the nonprot organizaon must comply

with Ohio’s unemployment and workers’ compensaon

laws. Pursuant to these laws, the organizaon must establish

workers’ compensaon and unemployment compensaon

accounts and pay the appropriate payroll taxes.




12

Q: Is a nonprot organizaon subject to other employment

regulaons?

A: A nonprot organizaon may be subject to addionalemployment laws and regulaons, including, without

limitaon, the Employee Rerement Income Security Act

(ERISA), which governs employer sponsored rerement

programs, and the Ohio Civil Rights Commission’s rules

regarding hiring and employment pracces. More

informaon may be found by vising the U.S. Department

of Labor’s website: www.dol.gov ; and the Ohio Civil RightsCommission’s website: www.crc.ohio.gov .

Q: Do I need to purchase liability insurance to protect my

nonprot organizaon?

A: A nonprot organizaon is not immune from liability for

negligence and other torts. Liability insurance may be

obtained to protect a nonprot organizaon and its ocers,

directors and employees. You may wish to consult an

insurance adviser to learn more about the availability and

cost of liability insurance.

Q: Does the U.S. Postal Service oer reduced postage rates to

nonprot organizaons?

A: Yes. The U.S. Postal Service oers special bulk mailing rates to

qualied nonprot organizaons. Addional informaon may

be obtained from any post oce or on the web at

www.usps.com.

Q: Is copyright protecon available for materials created by

nonprot organizaons?

A: Copyright protecon may be available to a nonprot

organizaon for materials the organizaon creates. Please

note that there is no copyright registraon at the state

level in Ohio. Quesons regarding copyright registraon/

protecon should be directed to the United States CopyrightOce, 101 Independence Ave. S.E., Washington, D.C., 20559.

You can also visit their website at www.copyright.gov or call

(877) 476-0778 for more informaon.




13

Q: Can a nonprot organizaon register a trademark or service

mark?

A: Yes. If a nonprot corporaon uses words or symbols toidenfy the organizaon or its services, it may be able to

register the words or symbols as a trademark or service

mark. Please review our publicaon entled Guide to

Registering Your Trademark or Service Mark in Ohio for more

detailed informaon.

Q: Is a nonprot organizaon required to register with the

Ohio Aorney General’s oce?A: The Ohio Aorney General has certain statutory dues to

oversee the acvies of charitable organizaons. Some

charitable organizaons are required to register and le

annual nancial reports with the Aorney General’s oce.

For more informaon, please contact the Aorney General’s

Charitable Law Secon or visit the Aorney General’s

website:www.ohioaorneygeneral.gov/about/secons/

charitable-law

Q: Is a nonprot organizaon subject to local charitable

solicitaon and reporng requirements?

A: A nonprot organizaon may be subject to charitable

solicitaon and reporng regulaons in its parcular city.

For example, a nonprot organizaon may be required to

obtain a permit in order to solicit contribuons from the

public and to report the contribuons received and expensesincurred. It’s advisable to consult an aorney or the local city

aorney’s oce or village solicitor.




14

Submitting Filings

To obtain ling forms, or see which forms may be led online, visitthe Ohio Business Central located at www.OhioSecretaryofState.gov

under “Businesses.”

If subming a paper ling by mail or in person, please make checks

for ling fees payable to “Ohio Secretary of State.”

Please note: Pursuant to Ohio law, overpayments of $10.00

or less will not be refunded.

The Secretary of State has established prepayment accounts for

customers who have the ability to deposit a minimum amount on

account with the oce. Filings made using a prepayment account

may be faxed to (614) 485-7045. Further informaon regarding

these services can be obtained by calling (877) SOS-FILE (787-3453)

or by vising www.OhioSecretaryofState.gov .

OnlineA link to the online ling system, Ohio Business Central, may be

found at www.OhioSecretaryofState.gov under “Businesses.” If

subming a ling online, please be prepared to pay with a major

credit card including Visa, MasterCard, Discover or American

Express.

Please note: Not all lings are available to be submied

electronically.

By Mail

Please send non–expedited lings to the address provided on the

ling form.

Please send mulple lings to:


Business Services DivisionPO Box 788

Columbus, Ohio 43216




15

Please send overnight express packages to:



180 E. Broad St., 16th oor


Please send expedite lings to (Mark envelopes “EXPEDITE”):



PO Box 1390


Please include the addional expedite fee per ling (see below for

informaon on expedite service).

Please note: Only expedite level 1 is oered for mail-

in lings. Expedite levels 2 and 3 are strictly for walk-in

service.

In Person

Hours:

8 a.m. – 5 p.m., Monday – Friday,

closed holidays and the day aer Thanksgiving.

Secretary of State’s Client Service Center

180 E. Broad St., Suite 103 (ground oor)


Expedite Service

The Ohio Secretary of State oers three levels of expedite service

for nonprot lings. The expedite level 1 ling may be mailed,

submied in person, or led online. Levels 2 and 3 may only be

submied in person at the Client Service Center or led online.

Levels of Expedite Addional Fee Turnaround Time

Expedite 1 $100.00 2 Business Days

Expedite 2 $200.00 1 Business Day

Expedite 3 $300.00 4 Hours*




16

The expedite ling fee must be added to each ling submied. If

only some of your lings require expedite service, please submit a

separate check for the expedited lings.

In the event of an expedite 3 ling containing an error, the

customer will be noed. If a ling is re-submied by 1:00 p.m., the

ling will be processed by 5:00 p.m.

*Please note: Expedite level 3 lings submied aer

1:00 p.m. will be available the next business day.

Contact Business Services



180 E. Broad St., 16th oor


(614) 466-3910

(877) SOS-FILE (767-3453)

TTY: (614) 466-0562

Toll Free TTY: (877) 644-6889

Walk-In Client Service Center

180 E. Broad St., Suite 103 (ground oor)


E-mail: [email protected]

Website: www.OhioSecretaryofState.gov

Available Resources

This guide focuses on the forms and processes of the Secretary of

State’s Oce with respect to forming a nonprot organizaon in

Ohio. However, there are other agencies that regulate and/or assist

Ohio nonprot organizaons. Listed are some of the state agencies

that a new nonprot should contact to learn more about addional

legal requirements or to obtain useful informaon.




17

Attorney General’s Ofce

Charitable Law Secon

150 E. Gay St., 23rd oor


Toll Free: (800) 282-0515

Fax: (614) 466-9788


Website: www.ohioaorneygeneral.gov/about/secons/charitable-law

Ohio Civil Rights Commission30 E. Broad St., 5th oor


(614) 466-2785

Fax: (614) 466-7742

Toll Free: (888) 278-7101

Website: www.crc.ohio.gov

Ohio Department of Commerce

77 S. High St., 23rd oor


(614) 466-3636

Website: www.com.state.oh.us

Ohio Department of Development

77 S. High St. Columbus, Ohio 43215-6130

Toll Free: (800) 848-1300

Website: development.ohio.gov

Ohio Department of Health

246 N. High St.


(614) 466-3543


Website: www.odh.ohio.gov




18

Ohio Relay for the Hearing Impaired

(800) 750-0750

Ohio Department of Insurance

50 W. Town St., Suite 300


(614) 644-2658

Consumer Hotline: (800) 686-1526

Fraud Hotline: (800) 686-1527

OSHIIP Hotline: (800) 686-1578

TDD Number: (614) 644-3745

Website: www.insurance.ohio.gov

Internal Revenue Service

Individuals: (800) 829-1040

Business: (800) 829-4933

Exempt Organizaons: (800) 829-5500

Website: www.irs.gov

Ohio Revised Code Online

Website: codes.ohio.gov

Ohio Department of Taxation

4485 Northland Ridge Blvd.


Toll Free: (888) 405-4039

Website: www.tax.ohio.gov

Ohio Bureau of Workers’ Compensation

30 W. Spring St.


Toll Free: (800) OHIO-BWC

Fax: (877) 520-OHIO

Website: www.bwc.ohio.gov

State of Ohio

www.ohio.gov




19

1. Register with the Ohio Secretary of State.Register online or find the forms needed to file for your business atwww.OhioSecretaryofState.gov.

2. Contact the Internal Revenue Service (IRS) to obtain anEmployer Identification Number (EIN).Additional information and an online application are available at

www.irs.gov - search “EIN.”

3. Then, open a bank account.You will need your EIN to open a bank account.

4. Contact the Ohio Department of Taxation.

Register with the Ohio Department of Taxation at www.tax.ohio.gov. TheOhio Department of Taxation can assist businesses in determining state andlocal tax obligations.

5. Report newly hired and re-hired employees to the Ohio NewHire Reporting Center.Report employee information at www.OH-NewHire.com. More information can be

obtained by contacting the Ohio New Hire Reporting Center at (888) 872-1490.

6. Contact the Ohio Bureau of Workers’ Compensation.If your business or organization has an employee or employees visit

www.bwc.ohio.gov under “Employers.”

7. Contact the Ohio Department of Job and Family Services.Employers may be required to establish an Unemployment CompensationTax Account with the Ohio Department of Job & Family Services.

Visit jfs.ohio.gov - search “Employer.”

8. Finally, obtain the proper licenses and permits.

The Ohio Business Gateway, www.business.ohio.gov, Licenses and Permitspage provides a list of professional licenses and business permits necessary to

do business in Ohio. Contact your county and local government todetermine if any special requirements exist for your type of business.

Helpful steps as you further developyour business or organization

Special Considerations for Nonprofit OrganizationsApply for tax exemption. Visit www.irs.gov to apply to become a tax-exemptorganization. Also, contact the Ohio Department of Taxation and your countyand local governments to determine how to apply for applicable exemptions.

Contact the Ohio Attorney General if the intent is to engage in solicitation activities.Register with the Ohio Attorney General’s office at www.ohioattorneygeneral.combefore engaging in any solicitation activities for a nonprofit organization.

Apply for a nonprofit postal permit. Apply for a nonprofit mailing permit from

the United States Postal Service at www.usps.com.

Disclaimer: The information contained in this document is not legal or accounting advice.You should consult a legal or accounting professional.



Jon HustedOhio Secretary of State

For more information: (877) SOS-OHIO (767-6446) [email protected]

Follow OhioSOSHusted:

As the place where business begins inOhio, the Ohio Secretary of State’s officehas launched the Ohio Business Profile tohighlight some of the great work beingdone in the Buckeye State. Each month ahandful of diverse businesses with acommon theme will be selected to befeatured on our website. If you areinterested in having your business profiledgo to www.OhioBusinessProfile.com.




180 East Broad Street, 16th oor Columbus, Ohio 43215

Telephone: (614) 466-3910

Toll Free: (877) SOS-FILE (767-3453)

TTY: (614) 466-0562

Toll Free TTY: (877) 644-6889


On the web: www.OhioSecretaryofState.gov

Walk-in Client Service Center

180 East Broad Street, Suite 103 (ground oor)


SOS 0204 (04/2014)

nonprofit guide - ohio

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