Ohio Nonprofits State Tax Overview

- Updated April 21, 2023 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of Ohio's registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the Ohio state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

1. Registrations (Form 532B) and Reinstatements (Form 525B) of Charity Organizations for Ohio

Registrations (Form 532B) of Charity Organizations in Ohio

A nonprofit corporation that wants to establish itself in the state must file Initial Articles of Incorporation (Articles) (Form 532B) with the Ohio Secretary of State’s Office.

Filing Fee: $99

You can submit the form online at www.OhioBusinessCentral.gov

The state also provides an option to paper file the form. In which case, the form has to be printed in a single-sided, 8.5 x 11 sheets of paper. This enables them to scan, and image into their database once processed.

Prepare checks and money orders payable to “Ohio Secretary of State.”

Mailing Address to file Form 532B with the State of Ohio

Mailing Address
Secretary of State,
Business Services Division,
180 E. Broad St., 16th Floor,
Columbus, OH 43215.
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Reinstatement (Form 525B) of Charity Organizations in Ohio

An organization whose nonprofit status has been revoked must apply for reinstatement to get the benefit of nonprofit status. The reinstatement form used should be the one exclusive for reinstatement of a nonprofit corporation.

Filing Fee: $25

Mailing Address to file Reinstatement Statement (Form 525B) with the State of Ohio

Mailing Address
Regular Filing (non-expedite),
P.O. Box 788,
Columbus, OH 43216.
Mailing Address

Expedite Filing (Two business day processing time.

Requires an additional $100.00),
P.O. Box 1390,
Columbus, OH 43216.
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2. Annual Reports and Filing Instructions for Nonprofits in Ohio

Annual report Instructions for Charitable Organizations in Ohio

The State of Ohio requires all charitable organizations operating in the state as well as groups that request Ohioans for contributions to file annual reports with the Attorney General’s Office using the online registration system.

Due Date: An organization must file the annual report on the 15th day of the fifth month after the end of its fiscal year.

You will get to know the applicable registration fees while you file your organization’s annual report. You can pay them through an electronic check or credit card. To avoid late filing penalties, pay the fees on time.

Late fees or Penalties: A late filing penalty of $200 is imposed on groups failing to submit solicitation fees by the due date.

Reporting Agency: Ohio Attorney General

Filing method: Online

Filing Requirements for the Nonprofits in Ohio

All nonprofit organizations located in Ohio must file state and federal annual tax returns even if the IRS approved their non-profit corporation's tax-exempt status. Even when no taxes are due, all Ohio nonprofit organizations are required to file an annual tax return (generally, IRS Form 990). The tax obligations of a nonprofit organization should be consulted with an attorney and/or tax

Following are the general rules that apply:

In the case of tax-exempt organizations engaged in commercial activities, it may have to pay income tax on profits derived out of such activities. This is subjected to IRS unrelated business income rules.

The State doesn’t subject nonprofit corporations to Ohio Commercial Activity Tax. However, they are subjected to sales and use tax on purchases if the corporation doesn’t fall under the classification of a church or a charitable organization.

For more information on the Ohio Commercial Activity Tax, go to www.tax.ohio.gov/commercial_activities.

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3. Article Sources

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
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