109:1-1-08 Notice of revocation of 501(c)(3) exemption.

Any charitable trust which is required to register with the attorney general and is no longer exempt from federal taxation pursuant to Section 501(c)(3) of the Internal Revenue Code, must notify the attorney general’s charitable law section immediately upon receipt of notice of the revocation. The notification to the attorney general shall include a copy of the revocation letter issued by the internal revenue service, which shall be made a public record.

R.C. 119.032 review dates: 09/06/2006 and 09/06/2011

Promulgated Under: 119.03

Statutory Authority: 109.27

Rule Amplifies: 109.26

Prior Effective Dates: 5/30/1997, 8/31/2001