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

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

Ohio Administrative Code
/
109:1
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Chapter 109:1-1 | Registration of Charitable Trusts
 
Effective:
May 18, 2012
Promulgated Under:
119.03
PDF:
Download Authenticated PDF
 

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.

Last updated May 20, 2022 at 10:45 AM

Supplemental Information

Authorized By: 109.27
Amplifies: 109.26
Five Year Review Date: 5/20/2027
Prior Effective Dates: 5/30/1997, 8/31/2001