Ohio Revised Code Search

...ofessional association, corporation-for-profit, limited liability company, or other business organization not addressed in this section that is practicing public accounting in this state shall assume or use the title or designation "certified public accountant," "public accountant," "certified accountant," "chartered accountant," "enrolled accountant," "licensed accountant," "registered accountant," or any other titl...

...essional association, a corporation-for-profit, or any other business organization that is engaged in the practice of public accounting in this state. (C) "Opinion report" means any opinion on a financial statement that is expressed in accordance with generally accepted auditing standards as to the fairness of presentation of information and that is used for guidance in financial transactions, for accounting, or fo...

...he county to join an association or non-profit organization formed for the improvement of county government. Such board shall have the authority to appropriate from its general fund an amount sufficient to pay the dues, subscription costs, or membership charges of such association or non-profit organization. The board may also authorize any elected county official to join an association related to county affai...

...r the corporation or association is for profit or nonprofit, for that corporation or association to provide the services described in this section and for the county to pay for those contracted services with the proceeds of that tax levy, if the proceeds from that tax levy are used only for the purpose or purposes for which the tax was levied. Services for which a contract may be entered into under this section are a...

...duals, whether or not the entity is for profit. (C) "Owner" means any person, or the person's legal representative, entitled to receive or having a legal or equitable interest in or claim against moneys, rights to moneys, or other intangible property, subject to this chapter. (D)(1) "Holder" means any person that has possession, custody, or control of moneys, rights to moneys, or other intangible property, or tha...

...ants. (PP) "Seed library" means a non-profit, governmental, or cooperative organization or association to which both of the following apply: (1) It is established for the purpose of facilitating the donation, exchange, preservation, and dissemination of seeds among the seed library's members or the general public. (2) The use, exchange, transfer, or possession of seeds acquired by or from the non-profit, govern...

...nistered by a public agency, employees' profit-sharing fund or employees' profit-sharing trust, any association engaged, as a substantial part of its business or operations, in purchasing or holding securities, including a hedge fund, mutual fund, or private equity fund, or any trust in respect of which a bank is trustee or cotrustee, investment company registered under the "Investment Company Act of 1940," 15 U.S.C....

...s organization that is not operated for profit and in which two or more members of the trade association are manufacturers, marketers, distributors, advertisers, or sellers of a qualified product. (B) Except as provided in division (D) of this section, no manufacturer, seller, or supplier of a qualified product and no trade association is liable for injury, death, or loss to person or property for damages, is subjec...

...te headquarters of a national veteran's association or an auxiliary unit of any individual post of a national veteran's association, which post, state headquarters, or auxiliary unit is incorporated as a nonprofit corporation and either has received a letter from the state headquarters of the national veteran's association indicating that the individual post or auxiliary unit is in good standing with the national vet...

...tnership, an unincorporated society or association, and two or more persons having a joint or common interest. (J) The location of the "principal office" of a corporation is the place named as such in its articles. (K) "Directors" means the persons vested with the authority to conduct the affairs of the corporation irrespective of the name, such as trustees, by which they are designated. (L) "Insolvent" means...

... or association is incorporated not for profit, all personal property, including the income therefrom, owned or held by it, or for its use, for cemetery purposes and with no view to profit, shall be exempt from execution, from being appropriated for any public purpose, and from taxation, and no tax shall be assessed upon any personal property or the income therefrom expressly exempted under this section. All exempti...

... the following: (1) A corporation-for-profit formed under Chapter 1701. of the Revised Code; (2) A professional association established under Chapter 1785. of the Revised Code; (3) A limited liability company formed under Chapter 1705. or 1706. of the Revised Code; (4) A federally qualified health center, federally qualified health center look-alike, free clinic, nonprofit shelter or health care facility, or ...

...) The method of distributing the common profits; (6) By whom and the procedure by which administrative rules governing the operation and use of the condominium property or any portion of the property may be adopted and amended. These rules may govern any aspect of the condominium property that is not required to be governed by bylaws and may include standards governing the type and nature of information and documen...

...he unit owners association as a not-for-profit corporation; (c) Permitted to be exercised in this state by a not-for-profit corporation; (d) Necessary and proper for the government and operation of the unit owners association. (C)(1) Prior to imposing a charge for damages or an enforcement assessment pursuant to division (B)(12) of this section, the board of directors shall give the unit owner a written notice,...

...y other state: (a) A business trust or association; (b) A real estate investment trust; (c) A common law trust; (d) An unincorporated business or for-profit organization including a general or limited partnership; (e) A limited liability company; (f) A nonprofit corporation. (H) "Foreign entity" means an entity formed under the laws of another state. (I) "Foreign limited liability partnership" means a part...

...vate corporation or association not for profit maintaining a museum of natural history in any county within which the park district is located in whole or in part, or which has for its object the promotion of interest in or the conservation and preservation of the flora or fauna in any portion or all of the territory comprising the district, for the purpose of obtaining for such district such services and assistance ...

...ung men's Christian association not for profit. When such a society has received the approval of the state young men's Christian association and has filed its application and certificate of approval with the secretary of state and paid a fee of ten dollars, the secretary of state shall issue to it articles of incorporation.

...vate corporation or association not for profit, maintaining and furnishing a museum of art, science, or history, or providing musical instruction, for the purpose of obtaining in such school district or educational service center such instruction or other educational services as can be rendered to the schools by such private corporation or association.

... liability underwriting association the profit, loss, and expense experience of insurers currently or previously writing medical liability insurance in this state. (E) All policies issued by or on behalf of the medical liability underwriting association shall be written so as to apply only to death, disease, or injury which results from acts or omissions covered by the policy and reported during the policy period an...

...o make available to the association the profit, loss, and expense experience of insurers currently or previously writing commercial insurance in this state. (4) All policy forms issued by the association shall be approved by the superintendent. (C) The association is under no obligation to issue any policy of commercial insurance to any applicant, unless the applicant would be insurable in accordance with reasonabl...

...vate corporation or association not for profit maintaining and furnishing a free museum of art, science, or history for the benefit of the inhabitants of the city as compensation for the use and maintenance thereof. The legislative authority may enter into a contract or agreement with such corporation or association setting forth the terms upon which the appropriations are to be made and paid.

...on" means any unincorporated nonprofit association or nonprofit corporation that is not formed for the pecuniary gain or profit of, and whose net earnings or any part of whose net earnings is not distributable to, its members, trustees, officers, or other private persons; provided, that the payment of reasonable compensation for services rendered and the distribution of assets on dissolution shall not be consid...

...hospital agency" means a corporation or association not for profit, no part of the net earnings of which inures or may lawfully inure to the benefit of any private shareholder or individual, that has authority to own or operate a hospital facility or provides or is to provide services to one or more other hospital agencies. (D) "Governing body" means, in the case of a county, the board of county commissioners or o...

...ofessional association, corporation-for-profit, or other legal entity practice of public accounting. A majority of the board shall constitute a quorum for the transaction of business. (B) The board shall keep and hold open for public inspection all records of its proceedings. (C) The board may employ any clerks that are necessary to assist it in the performance of its duties and the keeping of its records. If...

...ation, or association organized not for profit, including persons, corporations, and associations organized exclusively for conducting county fairs, or for religious, educational, social, recreational, athletic, benevolent, fraternal, charitable, or reformatory purposes, and agricultural cooperatives as defined in section 1729.01 of the Revised Code, is exempt, if no part of the net earnings of such issuer inures to ...