Ohio (OH) · Requirement Summary

Ohio charitable solicitation requirements summary

A quick, operational table pulled from the Master State Requirements (MSR). Use this as a starting point for planning filings and tracking risk.

Requirement Summary Table

Columns removed: processing times, last verified, and confidence score.

Requirement	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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