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This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and universities.

Chapter 109:1-2 | Reduced Charitable Bingo License Fees

Rule 109:1-2-01 | Place of filing.

The attorney general's on-line registration and filing system shall be utilized for the submission of charitable organization annual registration statements, annual financial reports, professional solicitor and fund-raising counsel registration statements, solicitation notice forms and campaign financial reports required pursuant to Chapter 1716. of the Revised Code. All required documents related to registration and reporting that cannot be accepted through the on-line filing system and all correspondence may be directed to the "Ohio Attorney General, Charitable Law Section, 30 East Broad Street, 25th Floor, Columbus, Ohio 43215."

Last updated December 23, 2021 at 5:31 AM

Supplemental Information

Authorized By: 1716.13
Amplifies: 1716.02, 1716.04, 1716.05, 1716.07
Five Year Review Date: 12/23/2026
Rule 109:1-2-02 | Annual financial report of charitable organization.

(A) Every charitable organization, except those exempted under section 1716.03 of the Revised Code, that intends to solicit contributions in this state or have contributions solicited in this state on its behalf, prior to engaging in any of these activities and annually thereafter, shall file a registration statement with the attorney general.

All charitable organizations required to file an annual financial report with the attorney general pursuant to Chapter 1716. of the Revised Code, including organizations that are exempt from filing financial information with the internal revenue service, shall file a form prescribed by the attorney general.

(B) The annual report shall be filed with the attorney general on or before the fifteenth day of the fifth month after the close of each fiscal year in which the charitable organization solicited in this state or at the same time as the federal return is required by the internal revenue service, taking into account any applicable extension of the federal filing date

(C) The following fees shall accompany the annual report:

Less than $5,000$0.00
$5,000 but less than $25,000$50.00
$25,000 but less than $50,000$100.00
$50,000 or more$200.00

All filing fees, including any late fees, must be paid by electronic forms of payment acceptable to the attorney general, payable to the treasurer, state of Ohio.

Last updated December 23, 2021 at 5:31 AM

Supplemental Information

Authorized By: 1716.13
Amplifies: 1716.04
Five Year Review Date: 12/23/2026