Ohio (OH) · Requirement Summary
Ohio charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Ohio (OH).
| Filing Authority | Ohio Attorney General – Charitable Law Section |
|---|---|
| Filing Method | Online via Ohio AG Charitable Registration system (charitable.ohioago.gov) |
| Filing Calendar & Triggers | Annual report required (fiscal-year based) |
| Filing Due Date | 15th day of the 5th month after fiscal year end; IRS extension honored |
| Renewal Detail | Annual report questions largely mirror Form 990; submit online + pay fee tier |
| Extensions Calendar | No separate state extension; IRS Form 8868 extension date is honored |
| Exemptions | Certain religious organizations; educational institutions; governmental entities; other statutory exemptions |
| Good Standing Required for Charity Filing? | Yes |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | Moderate |
| Recovery Method | File delinquent annual reports (oldest→newest) online; cure deficiencies; reinstate if revoked |
| Required Documents | Annual report; IRS Form 990 series (data used for filing); supporting financials if requested |
| Financial Audit/Review Thresholds | Additional financial requirements may apply at higher revenue levels (per OH rules/forms) |
| Schedule B Reaction Rule (Donor Names) | Keep (file complete 990 unless state instructs otherwise) |
| Signature Requirements | Electronic via online system; authorized filer |
| High-Risk Traps / Enforcement Notes | Deadlines fixed (15th day 5th month); IRS extension must be obtained timely; maintain multiple portal users |
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