Ohio Revised Code Search

..., corporation, including a corporation 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. (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 genera...

...ed by the state of Ohio to assume it is exempt from federal tax liability.

...the state, and any organization that is exempt from federal income taxation under section 501 (a) and described in section 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 establi...

...s the orientation or training course is exempt from that prohibition because all aspects of the orientation or course are required to do any of the following: (I) Comply with state and federal laws or regulations; (II) Comply with state or federal professional licensure requirements; (III) Obtain or retain accreditation. The exception request shall include an explanation of the circumstances and the effort ma...

...egated according to the city, local, or exempted village school districts from which the students taking those courses received their high school diplomas; (3) Any other information with respect to academic remedial and developmental courses that the chancellor considers appropriate. (H) Annually, not later than the thirty-first day of each December, the chancellor and the department of education and workforce ...

...ch property and the income therefrom is exempt from all taxation and assessment within this state, including ad valorem and excise taxes. The obligations or assurances, the transfer thereof, and the income therefrom, including any profit made on the sale thereof, are at all times free from taxation within the state. The transfer of tangible personal property by lease under authority of this section or section 3...

...nd schools; (d) A private institution exempt from regulation under Chapter 3332. of the Revised Code as prescribed in section 3333.046 of the Revised Code. (B) Each institution of higher education shall develop an anti-hazing policy that prohibits students enrolled in an institution of higher education, or other individuals associated with an organization recognized by or operating under the sanction of an instit...

...ity created pursuant to this section is exempt from all state and local taxes. (F)(1) In the manner provided by and subject to the applicable provisions of section 3345.12 of the Revised Code, any state university or college may issue obligations and may also issue notes in anticipation of such obligations, pursuant to a resolution of its board of trustees or other governing body for the purpose of providing funds ...

...implement this section, including rules exempting from the requirements of this section courses or classes for which special course or training prerequisites apply, in which physical demands upon students are inappropriate for imposition upon persons sixty years of age or older, or in which the number of participating regular students is insufficient to cover the university's or college's course-related expenses. A u...

...ation, or the president's designee, may exempt a student from the requirement to complete a course described in division (B) of this section, if the president or designee determines that the student has completed at least one of the following: (1) A course offered under the college credit plus program established under Chapter 3365. of the Revised Code that satisfies the content requirements described in division (...

...e Revised Code or a private institution exempt from regulation under Chapter 3332. of the Revised Code as prescribed in section 3333.046 of the Revised Code, if the program has a certificate of authorization pursuant to Chapter 1713. of the Revised Code. (B) Each institution of higher education shall do both of the following: (1) Make explicitly clear on its web site that a student has a right to access a trans...

...r support of such institution, shall be exempted from taxation so long as such property or the rents, issues, profits, or income thereof is used for and exclusively applied to the endowment or support of such institution.

... boards of two or more contiguous city, exempted village, or local school districts or educational service centers may by resolutions approved by a majority of the members of each participating board propose the creation of a technical college district consisting of the whole territories of all the participating school districts and educational service centers. (C) The governing board of any educational service...

... their representatives, of the city and exempted village school district boards of education and of the educational service center governing boards whose territories are included in the stark state college district. Prior to the appointment of trustees, the president of the governing board of the educational service center serving Stark county or, if more than one service center serves the county, the president of th...

...th the board of education of any local, exempted village, or city school district or the governing board of any educational service center to permit the school district or service center to use the facilities of the technical college district; (N) Designate one or more employees of the institution as state university law enforcement officers, to serve and have duties as prescribed in section 3345.04 of the Revised ...

...r twelfth grade; and any student who is exempt from the compulsory attendance law for the purpose of home education under section 3321.042 of the Revised Code and is the equivalent of a ninth, tenth, eleventh, or twelfth grade student, may participate in the program, if the student meets the applicable eligibility criteria in section 3365.03 of the Revised Code. If a nonchartered nonpublic secondary school student ch...

... grade school year; or a student who is exempt from the compulsory attendance law for the purpose of home education under section 3321.042 of the Revised Code and is the equivalent of a ninth, tenth, eleventh, or twelfth grade student, may apply to and enroll in a college under the college credit plus program. (1) In order for a public secondary school student to participate in the program, all of the following cr...

...or eighth grade; and any student who is exempt from the compulsory attendance law for the purpose of home education under section 3321.042 of the Revised Code and is the equivalent of a seventh or eighth grade student, may participate in the college credit plus program, if the student meets the applicable eligibility criteria required of secondary grade students for participation. Participants under this section shal...

...ts to the participant's city, local, or exempted village school district in accordance with the full-time equivalency of the student's enrollment in each district. (b) For a participant enrolled in a community school established under Chapter 3314. of the Revised Code, from the payments made to that school under section 3317.022 of the Revised Code; (c) For a participant enrolled in a STEM school, from the paym...

...nd from a participant's city, local, or exempted village school district for payments under section 3365.07 of the Revised Code.

...he institution is a private institution exempt from regulation under Chapter 3332. of the Revised Code as prescribed in section 3333.046 of the Revised Code. (2) The institution is accredited by the appropriate regional and, when appropriate, professional accrediting associations within whose jurisdiction it falls. (3) The institution satisfies the eligibility requirements for participation in the federal family ed...

...The board of education of any city, exempted village, or local school district may provide for the establishment, control, and maintenance of school libraries for the purpose of providing school library service to the pupils under its jurisdiction. Such board of education may contract with any public board, association, or other organization operating a public library in a community to furnish such school library ser...

...The board of education of any city, exempted village, or local school district may purchase, erect, construct, enlarge, improve, equip, and furnish buildings, and acquire real estate and interests in real estate therefor, for the purpose of rendering free library service to the inhabitants of said school district, which library facilities shall be operated by the board of library trustees of such school district if a...

...ary district composed of all the local, exempted village, and city school districts in the county which are not within the territorial boundaries of an existing township, school district, municipal, county district, or county free public library, by one of the following methods: (A) The board of county commissioners may initiate the creation of such a county library district by adopting a resolution providing...

...district and in which all of the local, exempted village, and city school districts in the county, in which there is not located a main library of a township, municipal, school district, association, or county free public library, are receiving approved service from one or more of such libraries, there may be created a county library district. The boards of trustees of the library or libraries providing approved lib...