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The Legislative Service Commission staff updates the Revised Code on an ongoing basis, as it completes its act review of enacted legislation. Updates may be slower during some times of the year, depending on the volume of enacted legislation.

Ohio Revised Code Search

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Section 5505.08 | No participation by trustees.

...st, direct or indirect, in the gains or profits of any investment made by the board, nor as such, directly or indirectly, receive any pay or emolument for his services. No trustees or employee of the board, directly or indirectly, for himself or as an agent or partner or others, shall borrow any of its funds or deposits or in any manner use the same except to make such current and necessary payments as are authorize...

Section 5528.54 | Issuing general obligations to finance state projects.

...nd accreted amounts from, including any profit made on the sale, exchange, or other disposition of, the obligations shall at all times be free from taxation, direct or indirect, within the state. (R) This section applies only with respect to obligations issued and delivered prior to September 30, 2000.

Section 5531.10 | Issuing obligations for state infrastructure projects.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within this state.

Section 5537.20 | Turnpike and infrastructure projects, property, income, and bonds free from taxation.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 5537.30 | Program for the placement of business logos for identification purposes on directional signs within the turnpike right-of-way.

...t and indirect costs and any reasonable profit earned by a person awarded a contract to operate, maintain, or market the business logo sign program shall be remitted to the commission. (3) If the commission operates such a program and does not contract with a private person to operate it, all money collected from participating businesses shall be retained by the commission. (C) The program shall permit the busi...

Section 5540.01 | Transportation improvement district definitions.

... financing of a project, and income and profit from the investment of the proceeds of bonds or of any revenues. (G) "Street or highway" has the same meaning as in section 4511.01 of the Revised Code. (H) "Financing expenses" means all costs and expenses relating to the authorization, issuance, sale, delivery, authentication, deposit, custody, clearing, registration, transfer, exchange, fractionalization, replace...

Section 5540.14 | Enforcing rights of bondholder.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 5545.08 | When improvement may be made without petition or competitive bidding.

...incorporated or unincorporated, not for profit, of not less than one thousand citizens of any county, one of the purposes of which is the improvement, maintenance, and repair of the public highways of such county, the commission, as provided for in section 5545.01 of the Revised Code, having the right to expend money in grading, draining, curbing, and improving county roads and state highways by the use of gravel, ma...

Section 5593.22 | Operation and maintenance of bridges by bridge commission exempt from taxation.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 5595.11 | Taxation.

...and the income therefrom, including any profit made on the sale thereof, shall at all times be free from taxation within the state.

Section 5701.06 | Investments defined.

...ation; (4) Stock purchase, pension, or profit-sharing plans established by an employer for the benefit of his employees or those of his subsidiaries; (5) Ownership interests of the depositors in an incorporated financial institution, the capital of which is not divided into shares, or which has no capital stock. (D) All equitable interests, life or other limited estates, and annuity interests in any investment des...

Section 5701.08 | Used in business, business defined.

...except agriculture, conducted for gain, profit, or income and extends to personal service occupations.