109:1-1-08 Notice of revocation of federal taxation exemption.

Any charitable trust which is required to register with the attorney general and is no longer exempt from federal taxation , 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.

Effective: 05/18/2012
R.C. 119.032 review dates: 03/02/2012 and 05/18/2017
Promulgated Under: 119.03
Statutory Authority: 109.27
Rule Amplifies: 109.26
Prior Effective Dates: 5/30/1997, 8/31/2001