Ohio Revised Code Search

...ction 501(c)(3) of the Internal Revenue Code; (3) Contract with or employ to serve as the organization's medical director an individual who is authorized under Chapter 4731. of the Revised Code to practice medicine and surgery or osteopathic medicine and surgery and specializes or has training and expertise in addiction medicine or psychiatry; (4) Contract with or employ one or more licensed health care professio...

...er subsection 501(c)(3) of the Internal Revenue Code; (3) Contract with or employ a medical director who is authorized under this chapter to practice medicine and surgery or osteopathic medicine and surgery and specializes or has training and expertise in addiction medicine; (4) Contract with or employ licensed health care professionals necessary for the organization's operation. (C) The monitoring organizat...

...der section 501(c)(3) of the "Internal Revenue Code of 1986," 100 Stat. 285, 26 U.S.C. 501(c)(3), as amended, and that collects, for its own fundraising purposes, scrap ferrous and nonferrous metals for recycling rather than disposal; (D) Sales transacted between a scrap metal dealer and a government unit or another business, including a demolition company, public utility company, or another scrap metal ...

...er section 501 of the "Internal Revenue Code of 1986," 26 U.S.C. 501. (4) It provides twenty-four hour nursing care pursuant to the exemption in division (E) of section 4723.32 of the Revised Code from the licensing requirements of Chapter 4723. of the Revised Code.

...n 501(c)(3) or (c)(19) of the Internal Revenue Code of 1986.

...section 501(c) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 501. (B) To the extent funds are available and on application by boards of alcohol, drug addiction, and mental health services, the director of mental health and addiction services may approve state reimbursement of, or state grants for, community construction programs including residential housing for persons with severe mental disabi...

...ibed in section 501(c) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 501, as amended. (B) "Governmental agency" means a state agency; a municipal corporation, county, township, other political subdivision or special district in this state established by or pursuant to law, or a combination of those political subdivisions or special districts; the United States or a department, division, or...

...rom, other treatment under the Internal Revenue Code. (C) The director of rehabilitation and correction and the halfway house organization may enter into an agreement establishing terms for the program planning of the halfway house facility. Any terms so established shall conform to the terms of any covenant or agreement pertaining to an obligation from which the funds used for the construction of the halfway house...

... entity is required to file an Internal Revenue Code form W-2 for the provider; (ii) An officer of the provider, including the chief executive officer, president, vice-president, secretary, and treasurer; (iii) A member of the provider's board of directors or trustees; (iv) A person owning a financial interest of five per cent or more in the provider, including a direct, indirect, security, or mortgage financial i...

...n under section 401(a) of the "Internal Revenue Code," 26 U.S.C. 401(a); (b) A change of ownership of real property or personal property associated with a nursing facility; (c) 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 ...

...erment zone under the "Internal Revenue Code of 1986," section 1391, 26 U.S.C. 1391. (2) The nursing facility must have an occupancy rate of at least eighty-five per cent as of the last day of the calendar year immediately preceding the state fiscal year. (3) The nursing facility must have a medicaid utilization rate of at least sixty-five per cent as of the last day of the calendar year immediately preceding t...

...der subsection 501(a) of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1; (m) Any adverse effect that the action or fine would have on the health and safety of facility residents; (n) If the noncompliance that resulted in the citation of a deficiency or cluster of deficiencies existed before a change in ownership of the facility, whether the new owner or owners have had sufficient time to c...

...tion under section 501 of the Internal Revenue Code of 1986; (iii) Does not participate in medicaid or medicare; and (iv) Provides services for the life of each resident without regard to the resident's ability to secure payment for the services. (b) The nursing home: (i) Has had a written affiliation agreement with a university in this state for education and research related to Alzheimer's disease for each...

...d in subsection 501(c) of the "Internal Revenue Code of 1954," 68A Stat. 3, 26 U.S.C. 1, as amended, and organized for any of the following purposes: the preservation of land areas for public outdoor recreation or education, or scenic enjoyment; the preservation of historically important land areas or structures; or the protection of natural environmental systems. Such a charitable organization also may acquire and h...

...(a)(17) of section 401 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 401 (a)(17), as amended; (f) Payments made under division (B), (C), or (E) of section 5923.05 of the Revised Code, Section 4 of Substitute Senate Bill No. 3 of the 119th general assembly, Section 3 of Amended Substitute Senate Bill No. 164 of the 124th general assembly, or Amended Substitute House Bill No. 405 of the 124th gen...

...exempt 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. (B) In exercising its fiduciary responsibility with respect to the investment of the funds, it shall be the intent of the board to give consideration to investments that enhance the general welfare of the state and its citizens where the investments ...

...blished by section 415 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 415, as amended. (3) The date of the first increase paid under this section shall be the anniversary date for future increases. The pension used in the first calculation of an increase under this section shall remain as the base for all future increases paid under this section, unless a new base is established. (C) If payment o...

...by section 415 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 415, as amended, are raised, the state highway patrol retirement board shall increase the amount of the pension, benefit, or allowance of any person whose pension, benefit, or allowance payable under section 5505.17, 5505.174, or 5505.18 of the Revised Code was limited by the application of section 415. The amount of the increased pens...

...ents of section 401(a) of the "Internal Revenue Code of 1986," (26 U.S.C. 401(a)) as amended, applicable to governmental plans. The board shall adopt rules to implement this section and sections 5505.51 to 5505.59 of the Revised Code. The rules shall specify the date of initial implementation of the plan established under this section. The rules may also specify a period during which an election made under section 5...

...d under section 401(a) of the "Internal Revenue Code of 1986," (26 U.S.C. 401(a)) as amended, applicable to governmental plans. (B) The retirement system shall distribute the amount accrued to a member's benefit under the deferred retirement option plan as follows: (1) For a member who was younger than fifty-two years of age on the date of the election to participate in the plan, distribution shall not commence unt...

...section 401(a) of the "Internal Revenue Code of 1986," 26 U.S.C. 401(a), as amended, applicable to governmental plans. (B) The member's surviving spouse shall receive a pension as follows: (1) For the surviving spouse of a member who made an election under section 5505.51 of the Revised Code before the effective date of this amendment, a pension as described in division (A)(3)(b)(iii) of section 5505.17 of the Rev...

...ion under section 501 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C. 1. (c) It is open to the public without regard to race, color, or national origin. (d) It does not pay, directly or indirectly, compensation for services rendered, interest on debts incurred, or purchase price for land, building, equipment, supplies, or other goods or chattels, which compensation, interest, or purchase pric...

...anted relief under 6015 of the Internal Revenue Code with regard to any income item is rebuttably presumed to be an innocent spouse with regard to that income item to the extent that income item is included in or otherwise affects the computation of the tax imposed under section 5747.02 of the Revised Code or any penalty or interest on that tax. (5) Any other standard to which the commissioner and attorney general j...

...as used in section 6694 of the Internal Revenue Code. (b) When required under any provision of Title LVII of the Revised Code, the preparer fails to do any of the following: (i) Provide copies of a return or application for refund; (ii) Provide the preparer's signature or federal preparer tax identification number on a return or application for refund; (iii) Retain copies of the preparer's records; (iv) Pro...

...r section 1274 of the "Internal Revenue Code of 1986," 100 Stat. 2085, 26 U.S.C.A. 1274, for July of the current year. (B) On the fifteenth day of October of each year, the tax commissioner shall determine the federal short-term rate. For purposes of any section of the Revised Code requiring interest to be computed at the rate per annum required by this section, the rate determined by the commissioner under t...