Ohio

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://businesssearch.ohiosos.gov/
Additional info
 
Fee: $99
Processing: 18 business days (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://businesssearch.ohiosos.gov/
Form (e-file)
 
Link: https://bsportal.ohiosos.gov/
Due: Every 5 years, by the incorporation anniversary date
Fee: $25.00

Charity registration

Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
Groups must also be organized and operated in conjunction with and for the benefit of students of primary and secondary schools (i.e., booster club). Full registration must be filed immediately upon exceeding the defined gross receipts threshold.
Not eligible if using a professional fundraiser.
Link: http://charitableregistration.ohioattorneygeneral.gov/
Due: Prior to soliciting funds
Fee: None, to the best of our knowledge
Initial form (e-file)
 
Link: http://charitableregistration.ohioattorneygeneral.gov/
Due: Prior to soliciting funds (unless exempt from filing)
Fee: Varies
Renewal form (e-file)
 
Link: http://charitableregistration.ohioattorneygeneral.gov/
Due: Annually, within 4.5 months of your fiscal year end
Fee: Varies

Income/franchise tax exemption

 

Sales tax exemption

Notes
 
Organizations should use the Ohio Sales and Use Tax Blanket Exemption form STEC-B. Sales and use tax blanket exemption certificates are to be provided to vendors. This form does not need to be filed with the state but you should keep a copy of used certificates for your records.
Initial form
 
Link: STEC-B
http://www.tax.ohio.gov/portals/0/forms/fill-in/sales_and_use/exemption_certificates/ST_STEC_B_FI.pdf
Due: n/a
Fee: None, to the best of our knowledge

Tax department

Raffle (games of chance)

Filing exemption available!
 
Rule: Raffle receipts of less than $0.00
501©(3) status
Filing information
 
Link: https://www.ohioattorneygeneral.gov/FAQ/Fundraising-by-Charities#FAQ832
Due: Before event (unless exempt from filing)
Fee: None, to the best of our knowledge

YOU SUPPORT THEM, WE SUPPORT YOU

With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.