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May 15, 2025.
How to Start a Nonprofit in Ohio: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own rules for starting and running a nonprofit. In Ohio, the process involves initial registration, applying for tax-exempt status, and recurring annual filings. Knowing these requirements from the start will help your organization remain compliant and in good standing.
Understanding the Basics
Before focusing on Ohio-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. Checking availability through the Secretary of State helps avoid delays in the registration process. Ohio Secretary of State
Choose your board of directors
Nonprofits are governed by a board that carries fiduciary responsibility. At minimum, you'll need one incorporator to file your Articles of Incorporation, three directors to guide oversight, and an officer (often a secretary) to maintain records. Florida does not require directors or officers to reside in the state.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent accepts legal and official documents on behalf of the nonprofit.
The agent can be:
- An individual (including a principal/officer of the nonprofit), or
- A business entity already registered and active in Florida.
- The nonprofit cannot act as its own registered agent.
- The agent must have a physical Florida street address (no P.O. boxes).
How to register a nonprofit in the state of Ohio?
You'll need to take the formal steps that establish your nonprofit as a recognized entity in Ohio:
File Articles of Incorporation with the Ohio Secretary of State
To legally incorporate your organization in Ohio, you must file the Articles of Incorporation with the Secretary of State. In Ohio, Form 532B serves as the official document to incorporate a not-for-profit organization.
There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.
Filing Methods
- Online: Submit via the Ohio Business Filing Services Online Portal.
- Mail: Send the completed form to the Ohio Secretary of State
Ohio Secretary of State
P.O. Box 788
Columbus, OH 43216
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
| Form 532B (Articles of Ohio Corporation) |
No specific due date, file before starting the organization |
$25 |
Mail or Online. |
Apply for an Employer Identification Number (EIN) for Your Organization
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold Your Organizational Meeting and Adopt Bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws: These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies: Typically includes President, Secretary, and Treasurer.
- Adopt policies: Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings: Approve resolutions to apply for IRS and state tax exemptions..
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in Ohio?
Meeting both exemption and solicitation requirements ensures your nonprofit can operate legally while also building trust with donors and the public. With these approvals in place, your organization is ready to focus on its activities.
Federal tax exemption
To obtain federal state-exempt status, you must submit an application to the IRS. Organizations seeking tax exemption from the IRS must use one of the following forms.
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ : Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Ohio does not require a separate state income tax exemption form for federally recognized tax-exempt organizations. Your federal 501(c)(3) status is generally sufficient for income tax purposes.
Note: If your organization wants an exemption from Ohio Sales and Use Tax, you must file Form STEC B, Application of Sales and Use Tax Blanket Exemption Certificate with the Ohio Department of Revenue.
Charitable Organization Registration
Before you can solicit donations in Florida, you must register with the Ohio Department of State, Bureau of Corporations and Charitable Organizations (BCCO).
Most nonprofits in Ohio are required to file the 'Registration Statement for a Charitable Organization'—the state's official charitable registration form—before beginning any fundraising activities. This form collects essential information about the organization's leadership, finances, and charitable purpose.
Filing Methods
- Online: Submit through the Ohio Attorney General's online portal.
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Registration Statement for a Charitable Organization |
Before beginning any solicitation activities |
$0–$200 |
What are the annual tax filing requirements for nonprofits in Ohio?
Nonprofits in Florida must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Ohio State Tax Filing
The State of Ohio does not require a separate state tax-exemption filing. However, nonprofits must submit the following documents annually:
- A copy of the IRS Form 990, 990-EZ, or 990-PF filed with the IRS.
- Additional supporting documents, if requested, such as Articles of Incorporation, bylaws, or the IRS determination letter (required for new registrants).
- Due date: Due by the 15th day of the 5th month after the end of your fiscal year (same as federal Form 990)
-
Filing methods
- Online: Submit through the Ohio Attorney General's Charitable Registration online portal.
- Mail: Send the Ohio Department of Taxatio
Ohio Department of Taxation
P.O. Box 182389
Columbus, OH 43218-2389
Unrelated Business Income
If your nonprofit generates unrelated business taxable income (UBI) of $1,000 or more, you must file an Ohio income tax return. Most nonprofits file Form IT 4708 (Composite Return) or Form IT 1041 (Fiduciary Income Tax Return), depending on the organization's structure.
- Due Date: Due on the 15th day of the 5th month after the end of your fiscal year (same as federal Form 990-T).
-
Filing Methods
- Online: Submit via the Ohio Department of Taxation's online portal.
- Mail: Send completed forms to the appropriate address based on the form type:
-
Form IT 4708 (Composite Return):
Ohio Department of Taxation
P.O. Box 181140
Columbus, OH 43218-1140
-
Form IT 1041 (Fiduciary Income Tax Return):
Ohio Department of Taxation
P.O. Box 2619
Columbus, OH 43216-2619
Ready to e-file the 990 Form with the IRS?
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Frequently Asked Questions
How long does it take to start a nonprofit in Ohio?
- Incorporation: 1–2 weeks online, 4–6 weeks by mail.
- IRS 501(c)(3) approval: 3–12 months.
Do I need a board of directors?
- Yes, at least 3 directors required.
- Directors oversee operations, approve budgets, and ensure compliance.
Do I need to register for charitable solicitation?
Yes, if your nonprofit solicits donations in Ohio, register with the Ohio Attorney General.