Starting a nonprofit in Ohio

Incorporation

Filing

Form 532B — Initial Articles of Incorporation (Nonprofit, Domestic Corporation)

Agency

Ohio Secretary of State

State fee

$99 — never marked up by us

Processing

3–7 business days standard; online (Ohio Business Central) is fastest

Expedite

$100 for 2-business-day; $200 for 1-business-day; $300 for 4-hour service

Watch out

• Form 532B's default text does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — Ohio only asks for a purpose statement, so the IRS language must be added.
• Requires at least three directors.
• Filing with the Secretary of State does not create any tax exemption — Ohio says so on the form itself.

Ongoing compliance

Registered agent

Ohio calls it a statutory agent; must have an Ohio street address and accept the appointment on the articles.

Charitable registration

Required — Ohio Attorney General, Charitable Law Section. Initial: $0–$200, scaled to contributions received. Renewal: Annually, online, within 4.5 months of fiscal year end. Most charitable organizations must register before soliciting; filings are made through the Attorney General's online system.

Annual report

Statement of Continued Existence every 5 years (Form 522, when notified by the Secretary of State) — $25

State tax exemption

No state application for income tax; 501(c)(3) charitable organizations claim sales tax exemption on purchases with a completed exemption certificate (no pre-approval needed).