New Required Annual Filings for Charitable Organizations

With the State of Ohio

The Ohio Attorney General, Mike DeWine, has put all of Ohio charitable organizations and their service providers on notice that “big changes are coming” in registering and completing the required annual filings for charitable organizations with the State of Ohio.

Effective for organizations with fiscal years ending on or after November 30, 2011, the registration process will be required to be completed entirely online.  Newly established organizations will be required to upload or mail various corporate documents, which will include the articles of incorporation, bylaws, and federal tax exemption determination letter.

Additional information is required when completing the annual filing online, with most of the information directly from the organization’s Internal Revenue Form 990 Return of Organization Exempt from Income Tax.  Consider reviewing the online user guide and the registration tool tips which are available directly from the website to be prepared with answers to the questions posed.

The annual filings are due the same date as the federal filing date including extensions.  The filing fee, which is based on total assets up to a maximum of $200, is also payable online through this process, or an option can be selected to mail a check.

Suggestions from the Attorney General:

The public will have access to the information which will enable prospective donors to make wise contributions decisions.  This should also be a good authoritative reference for organizations to refer to donors to confirm compliance with the state registration requirements.  Expect that the amount of online information available will increase after the first cycle of filings.

Link to the Ohio Attorney General website:  http://www.ohioattorneygeneral.gov 

If you have questions, please do not hesitate to contact your Meaden & Moore service provider directly or Lynn Koster at (216) 241-3272 or lkoster@meadenmoore.com.