109:1-1-03 Group or consolidated registration.

(A) A charitable trust which is included within a group exemption letter issued by the internal revenue service and which files a group return for federal tax purposes may file a single registration form with the internal revenue service, and thereafter a single annual report.

(B) A charitable trust which files a single registration form for a group that is within a group exemption letter issued by the internal revenue service shall also provide a list of all chapters or charitable trusts included in the group exemption letter that have assets or a majority of the governing body located within the state of Ohio, together with the employer identification number of each individual chapter or charitable trust in the group.

(C) A community trust or community foundation which files a single return for federal tax purposes may file a single registration form with the internal revenue service and thereafter a single annual report.

Effective: 11/27/2006

R.C. 119.032 review dates: 07/12/2010

Promulgated Under: 119.03

Statutory Authority: 109.27

Rule Amplifies: 109.26, 109.31

Prior Effective Dates: 5/3/1976