Ohio Revised Code Search

...ursuant to section 127 of the "Internal Revenue Code of 1986," 26 U.S.C. 127 and provide tuition assistance for a student enrolled at the college or university while working for the employer, up to the maximum amount that the employer may exclude from the employer's gross income under that section; (9) A requirement that the college or university work with students enrolled in the program to ensure that the studen...

...ogram under section 529 of the Internal Revenue Code. The program shall allow contributors to make cash contributions to variable college savings program accounts created for the purpose of paying future higher education expenses and providing variable rates of return on contributions. (D) A person may participate simultaneously in both the Ohio college savings program and the variable college savings program.

... of section 529 of the Internal Revenue Code. The exercise by the authority of its powers shall be and is hereby declared an essential state governmental function. The authority is subject to all provisions of law generally applicable to state agencies which do not conflict with the provisions of this chapter. (2) Except for the duties and responsibilities under this chapter of the Ohio tuition trust authority inves...

...istent with section 529 of the Internal Revenue Code and regulations adopted thereunder with regard to disposition of contributions and earnings, designation of beneficiaries, and rollover of account assets to other programs. (C) Except as otherwise specified in this chapter, the provisions of Chapters 123. and 4117. of the Revised Code shall not apply to the authority and Chapter 125. of the Revised Code shall not ...

...xempt from taxation under the Internal Revenue Code, 100 Stat. 2085, 26 U.S.C. 1, as amended, or any other legal entity authorized to transact business in this state. (L) In exercising its fiduciary responsibility with respect to the investment of the assets of the funds, it shall be the intent of the authority to give consideration to investments that enhance the general welfare of the state and its citizens w...

...tion 501 (c)(3) of the Internal Revenue Code, including the Ohio tuition trust authority if this is authorized under federal tax law, may establish a scholarship program to award scholarships consisting of contributions made to any college savings program for students. Any scholarship program established under this section shall be registered with the authority. The authority shall be notified of the name and addre...

...uired under section 529 of the Internal Revenue Code. (E) The investment agents with which the authority contracts shall discharge their duties with respect to program funds with the care and diligence that a prudent person familiar with such matters and with the character and aims of the program would use. (F) The assets of the program shall be preserved, invested, and expended solely for the purposes of this chap...

...501(c)(4), or 501(c)(6) of the Internal Revenue Code. (5) "Contribution" means a loan, gift, deposit, forgiveness of indebtedness, donation, advance, payment, or transfer of funds or anything of value, including a transfer of funds from an inter vivos or testamentary trust or decedent's estate, and the payment by any person other than the person to whom the services are rendered for the personal services of another...

...1(c)(10), or 501(c)(19) of the Internal Revenue Code or is approved by advisory opinion of the Ohio elections commission as a legitimate charitable organization. Each expenditure under this division shall be separately itemized on statements made pursuant to section 3517.10 of the Revised Code.

...ed in subsection 501(c) of the Internal Revenue Code. (F)(1) No legislative campaign fund shall fail to file a statement required by division (E) of this section. (2) No legislative campaign fund shall fail to dispose of excess contributions as required by division (E) of this section. (G) Nothing in this section shall affect, be used in determining, or supersede a limitation on campaign contributions as provid...

...(4), (8), (10), or (19) of the Internal Revenue Code.

...ed in subsection 501(c) of the Internal Revenue Code. (D)(1) Subject to division (D)(2) of this section, no candidate or covered candidate shall appear on the ballot, even if certified to appear on the ballot, unless the candidate's or covered candidate's campaign committee has disposed of excess funds, excess aggregate contributions, or both as required by divisions (B) and (C) of this section. (2) If the excess ...

...ation under section 527 of the Internal Revenue Code. (11) "Political committee" means any of the following: (a) Any committee, club, association, or other group of persons that receives contributions aggregating in excess of one thousand dollars during a calendar year or that makes expenditures aggregating in excess of one thousand dollars during a calendar year; (b) Any separate segregated fund; (c) Any state, ...

...er subsection 501(c)(6) of the Internal Revenue Code may transfer contributions received as part of a regular dues payment from member partnerships and other unincorporated businesses as defined in division (I)(6) of section 3517.10 of the Revised Code to its political action committee. Contributions received under this division shall be itemized and allocated to individuals subject to contribution limits. (E)(1) An...

...tion 501(c)(3) of the "Internal Revenue Code of 1986," as amended, or a program component of a nonprofit organization, to which both of the following apply: (a) Its primary mission is to provide health care services for free or for a minimal administrative fee to individuals with limited resources. (b) It facilitates the delivery of health care services through the use of volunteer health care professionals and vol...

...ction 501(c)(3) of the Internal Revenue Code. (2) For at least ten years before September 29, 2015, the primary purpose of the nonprofit corporation, or the nonprofit corporation's predecessor in interest, has been granting the wishes of individuals under the age of eighteen who have been diagnosed with a life-threatening medical condition. (3) The nonprofit corporation has spent at least two hundred fifty thousa...

...under section 501(c)(3) of the Internal Revenue Code of 1986, 26 U.S.C. 1, as amended, and that under federal law is a hospital organization required to meet community health needs assessment requirements set forth in 26 C.F.R. 1.501(r)-3. (B)(1) Not later than July 1, 2017, each board of health and tax-exempt hospital shall submit to the department of health any existing plans and assessments for the most recent as...

...d in section 501(c)(3) of the "Internal Revenue Code of 1986," and exempt from income tax under section 501(a) of that code and that is operated exclusively to provide recreation or social services; (2) A person who is not regularly engaged in the business of manufacturing, making, wholesaling, or importing stuffed toys but who manufactures or makes stuffed toys as a leisure pursuit and who sells one hundred or few...

...nder section 501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, that raises funds by selling foods and that, if required to be licensed, would be classified as risk level one in accordance with rules establishing licensing categories for retail food establishments adopted under section 3717.33 of the Revised Code, if the sales occur inside a building and are for not more than...

...n under section 401(a) of the "Internal Revenue Code," 26 U.S.C. 401(a); (ii) A change of ownership of real property or personal property associated with a nursing home; (iii) If the operator is a corporation that has securities publicly traded in a marketplace, a change of one or more members of the corporation's governing body or transfer of ownership of one or more shares of the corporation's stock, if the sam...

...nder subsection 501(a) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, the board of trustees of the organization; or, if the home is not operated by such an organization, the owner of the home. Notices shall be delivered by certified mail or hand delivery. If notices are mailed, they shall be addressed to the persons specified in divisions (H)(1) and (2) of this section, as indic...

...s under section 501(a) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1, as amended, and that has registered with the department of health under division (B) of section 3701.07 of the Revised Code and whose purposes include educating and counseling residents, assisting residents in resolving problems and complaints concerning their care and treatment, and assisting them in securing adequate servi...

...ation under section 501 of the Internal Revenue Code of 1986, 26 U.S.C. 1, and providing twenty-four-hour nursing care pursuant to the exemption from the licensing requirements of Chapter 4723. of the Revised Code described in division (E) of section 4723.32 of the Revised Code. (D)(1) If the director of health determines that a hospital is operating without a license in violation of this section, the director sha...

...alogous section of the Internal Revenue Code, shall not be claimed by or paid to any person, as defined in section 1.59 of the Revised Code or as defined by rule or order of the state lottery commission, until the name, address, and social security number of each beneficial owner of the prize award are documented for the commission. Except when a beneficial owner otherwise consents in writing, in the case of a claim ...

...alogous section of the Internal Revenue Code, the director of the state lottery commission or the director's designee shall consult the data match program established under section 3123.89 of the Revised Code to determine whether the person is subject to a final and enforceable determination of default made under sections 3123.01 to 3123.07 of the Revised Code. If so, the director or the director's designee shall wit...