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Ohio online charity annual report guide

Ohio charity registration renewal

Ohio registered charities complete an online annual report on the fifteenth day of the fifth month after fiscal year end. The state automatically honors a timely IRS extension, but the filing still requires an Ohio transaction. The portal determines whether the organization reports under the Charitable Trust Act, Charitable Organizations Act, or both and calculates the related fee from assets or contributions.

Scope note: This page covers the state charitable registration renewal described here. Initial registration, exemptions, professional fundraiser filings, nonprofit corporation reports, federal returns, recovery, and other states are separate. Verify live forms and the organization’s record. This is informational and not legal or tax advice.

Use the federal-aligned Ohio date, but complete the state report

Ohio annual reports are due on the fifteenth day of the fifth month after fiscal year end. A December 31 organization generally files by May 15. The Attorney General automatically follows an extension that the organization requested and received from the IRS, making the Ohio report due on the same extended federal date. Preserve the accepted federal extension even though no separate Ohio request is entered.

The matching dates do not make the filings interchangeable. Complete the Ohio annual report through the state system, reconcile its answers to the final federal return, and retain separate confirmations. The nonprofit corporation’s five-year Statement of Continued Existence is another transaction and does not replace the Attorney General report.

Start from the current Ohio portal account and Action Items

The Attorney General launched a new charitable registration system in June 2025. Users from the prior system need to create the current account and transfer their linked organizations. Connect multiple responsible people so renewal reminders and Action Items do not depend on one inbox. Verify the EIN and organization link before entering annual data.

Review the portal’s current filing-status questions for Ohio presence, assets, program services, solicitation, bingo, and other facts. The system determines whether an annual report is required under the Charitable Trust Act, the Charitable Organizations Act, or both. An exemption under one law does not automatically remove the other reporting path.

Prepare the annual-report questions from the approved record

The state’s List of Annual Report Questions is a preparation aid, not a substitute filing. Reconcile the legal and solicitation names, addresses, chapters, officers, programs, professional solicitors, fundraising counsel, commercial co-venturers, financial period, assets, revenue, contributions, and Form 990 answers. Upload creating-document changes through the organization record when required.

Even an organization below $25,000 in assets should log in and complete the initial annual questions. The system may finish the report after a shorter set of answers or may route the organization to additional sections. Do not assume that a no-fee result means there is no annual filing.

Calculate the Ohio fee from the correct statutory base

For a report under the Ohio Charitable Trust Act, the current fee schedule uses year-end assets: no fee below $25,000, then $50, $100, or $200 across the published bands. For an organization soliciting under the Charitable Organizations Act, the schedule uses contributions: no fee below $5,000, then $50, $100, or $200. Let the portal apply the record-specific combination.

Ohio requires electronic payment by credit card or electronic check and does not accept paper checks for these fees. Establish the approved payee and banking authorization before the due date. The Attorney General lists a $200 late fee for a missed trust or solicitation fee, with a written abatement route only for qualifying circumstances beyond the filer’s control.

Verify submission and keep the public record usable

Track the annual report through final answers, signature or certification, electronic payment, submission confirmation, any Attorney General question, and the public annual-report result. A draft, Action Item, or failed electronic check is not completion. Save the final report, source calculations, payment receipt, federal return and extension, and correspondence.

Use Ohio’s Research Charities tools to check registration status and annual filings. If a report is delinquent, address the existing record rather than opening a new organization. CharityClarity can provide a quick status signal where available, while the Ohio system remains the filing authority. This guide is informational and does not decide whether an exemption or fee law applies to a specific organization.

Official Ohio sources

Sources reviewed September 4, 2026. Live statutes, forms, portals, and record-specific agency notices control.

Ohio renewal FAQ

When is the Ohio charity annual report due?

It is due on the fifteenth day of the fifth month after fiscal year end.

Does Ohio honor an IRS Form 990 extension?

Yes. Ohio automatically follows a timely IRS extension and does not require a separate state extension request.

Does every Ohio annual report have the same fee?

No. The portal applies asset-based Charitable Trust Act fees, contribution-based solicitation fees, or both based on the organization’s facts.

Can Ohio charity fees be paid by paper check?

No. The Attorney General requires payment through the online system by credit card or electronic check.

Does an Ohio charity below $25,000 skip the annual report?

No. It should log in and complete the annual questions; the system determines whether additional information or a fee is required.

How can a charity verify Ohio renewal?

Keep the online submission and payment evidence, then check the registration status and annual filing through Research Charities.