At a Glance

Ohio nonprofits must file annual returns with both the IRS and the Ohio Attorney General’s office, typically due by May 15 for calendar year organizations. Additionally, you’ll need to submit a Statement of Continued Existence to the Secretary of State every five years and maintain various state tax exemptions through proper documentation.

Introduction

Running an Ohio nonprofit comes with tremendous rewards, but it also demands staying on top of various compliance deadlines. Missing these crucial filings can result in penalties, loss of tax-exempt status, or even administrative dissolution of your organization.

Specifically for Ohio nonprofits, you must navigate several important annual requirements—from IRS Form 990 submissions to state-specific filings with the Attorney General’s office. Furthermore, you need to maintain your tax exemptions and keep your organizational records current.

This step-by-step guide walks you through each essential filing requirement to keep your Ohio nonprofit in good standing. We’ll cover federal tax filings, state regulatory requirements, and tax exemption maintenance—everything you need to protect the mission-focused work that matters most to your community.

File Your IRS Form 990

In general, exempt organizations must file an annual information return with the Internal Revenue Service, although there are exceptions (for example, certain churches and church-affiliated organizations). This filing requirement remains in place even after the IRS has approved your tax-exempt status.

Determine which version of Form 990 to file

The version of Form 990 your organization must file depends primarily on your financial activity:

• Form 990-N (e-Postcard): Organizations with gross receipts normally ≤ $50,000
• Form 990-EZ or Form 990: Organizations with gross receipts < $200,000 AND total assets < $500,000
• Form 990: Organizations with gross receipts ≥ $200,000 OR total assets ≥ $500,000
• Form 990-PF: Private foundations (regardless of financial status)

Smaller organizations with annual gross receipts of $50,000 or less can generally satisfy their filing requirement by submitting Form 990-N electronically through the IRS Form 990-N e-Postcard requirements. Nevertheless, these organizations can choose to file Form 990 or 990-EZ instead if they prefer.

For new organizations, the IRS considers gross receipts “normally” $50,000 or less if certain thresholds are met according to the IRS 990-N e-Postcard guidance.

Understand the due date based on fiscal year

Form 990 must be filed by the 15th day of the 5th month after the end of your organization’s accounting period. Therefore, for calendar year taxpayers (those with a December 31 fiscal year end), the Form 990 is due May 15 of the following year.

• Fiscal year ending December 31: Due May 15
• Fiscal year ending June 30: Due November 15
• Fiscal year ending September 30: Due February 15

If the due date falls on a Saturday, Sunday, or legal holiday, the due date shifts to the next business day.

Additionally, organizations can request an automatic six-month extension by filing Form 8868 before the original due date. However, the 990-N (e-Postcard) due date cannot be extended, although there is no penalty for submitting it late unless it’s the third consecutive missed filing.

Know the penalties for late or missed filings

• For returns required to be filed in 2022 for organizations with gross receipts under $1,094,500: $20 per day up to a maximum of $10,500 or 5% of gross receipts, whichever is less
• For returns required to be filed in 2022 for organizations with gross receipts over $1,094,500: $105 per day up to a maximum of $54,500

Moreover, if the IRS requests a specific date by which the return must be filed and the organization fails to comply, individuals responsible may face penalties of $10 per day, up to a maximum of $5,000.

Most critically, organizations that fail to file required returns for three consecutive years automatically lose their tax-exempt status. This automatic revocation applies even to organizations that only need to file the Form 990-N e-Postcard.

While penalties may be abated if your organization can demonstrate reasonable cause for failure to file, prevention remains the best approach. Consequently, maintaining a filing calendar and submitting returns on time is essential for preserving your nonprofit’s status and avoiding costly penalties. When managing multiple filing deadlines, we track each requirement and send timely reminders to help ensure nothing is missed.

Submit the Ohio Attorney General Annual Report

Most charitable organizations operating in Ohio must submit annual reports to the Ohio Attorney General’s Office as part of their ongoing nonprofit annual filing requirements. This state-specific filing is separate from your federal IRS obligations and helps maintain transparency within the charitable sector.

Register or log in to the Charitable Ohio portal

To fulfill your Ohio Attorney General reporting obligations, access the Charitable Ohio portal. For first-time users, you’ll need to create an account using your email address and your organization’s Employer Identification Number (EIN); see the Ohio Charity Registration page.

If you previously used a different system, you may need to create a new account when you first log in. The system will guide you through transferring organizations from your previous account.

Once logged in, you can manage your charitable registration, complete annual filings, and maintain your organization’s compliance status. The portal interface walks you through each step of the process, making compliance more straightforward. For organizations managing multiple state registrations, we coordinate the entire renewal process and track deadlines across different jurisdictions.

Upload commonly requested documents

During your annual filing, you’ll typically be asked to provide documents such as:

• A copy of your organization’s IRS Form 990 (many questions in the report come directly from this form). For details, review the Ohio Attorney General online charitable registration information sheet.
• Year-end financial statements
• List of principal officers

For organizations that have never registered before, additional documents are required (see the Ohio Charity Registration requirements):

• Articles of incorporation
• Bylaws, constitution, or trust agreement
• IRS determination letter of exempt status (or the Ohio Attorney General’s Affirmation of IRS Status Form if tax-exempt status is pending)

Pay the correct fee based on assets or contributions

Annual filing fees follow a sliding scale based on either your organization’s assets or contributions received, depending on which law you’re registered under:

For Ohio groups registering under the Ohio Charitable Trust Act:

• Assets less than $25,000: $0
• Assets $25,000 – $100,000: $50
• Assets $100,000 – $500,000: $100
• Assets $500,000 or more: $200

For groups soliciting in Ohio under the Charitable Organizations Act:

• Contributions less than $5,000: $0
• Contributions $5,000 – $25,000: $50
• Contributions $25,000 – $50,000: $100
• Contributions $50,000 or more: $200

Fees are paid through the online portal. Some filers may also remit payment by check if instructed by the portal or the Attorney General’s office.

The annual filing deadline is the 15th day of the fifth month after your fiscal year ends. Hence, for organizations with a December 31 fiscal year end, reports are due by May 15. The Attorney General’s office honors IRS extensions, making your Ohio filing due on the same date as your extended IRS deadline.

Be aware that failing to file by the deadline results in a $200 late fee. Timeliness is determined based on the date the report is submitted online.

File the Statement of Continued Existence

Beyond your annual tax filings, Ohio nonprofits must periodically verify their continued existence with the state. The Statement of Continued Existence represents a critical element in maintaining your nonprofit’s legal status and serves as proof that your organization remains active.

Understand the 5-year filing rule

The Ohio Secretary of State requires nonprofit corporations to submit Form 522 (Statement of Continued Existence) once every five years, as outlined in Ohio Revised Code 1702.59. Notably, you only need to file this statement if your organization hasn’t submitted any other corporate filings to the Secretary of State during the previous five-year period.

The form essentially verifies that your nonprofit corporation:

• Remains actively engaged in exercising its corporate privileges
• Maintains its principal office location in Ohio
• Has a properly appointed statutory agent

The Secretary of State may notify your statutory agent that the Statement of Continued Existence is due. See the Ohio Secretary of State nonprofit guide (Franklin County). This notification serves as an important reminder, yet ultimately responsibility for timely filing rests with your organization.

Know who can file and how to submit

Form 522 must be signed by either two officers or three members in good standing (see Ohio Revised Code 1702.59). The document requires:

• Your corporate name
• Principal office location
• Date of incorporation
• Confirmation that your organization remains active
• Name and address of your statutory agent

You can submit this filing through two methods:

1. Online: Through the Ohio Business Central website using major credit cards (Visa, MasterCard, Discover, or American Express)
2. Mail: Send the completed form with a check payable to “Ohio Secretary of State”

In either case, the filing fee is $25.00 (see the Ohio filing forms and fee schedule). Original signatures are not required on the form, making electronic submission more convenient. We help nonprofits track these periodic deadlines and prepare the necessary documentation well in advance.

Avoid administrative dissolution

Failure to file the Statement of Continued Existence by the deadline triggers serious consequences. The Secretary of State will cancel your nonprofit’s articles of incorporation, effectively dissolving your organization (see Ohio Revised Code 1702.59). This administrative dissolution means your nonprofit can no longer legally operate except to wind down its affairs.

In case of cancelation, the state offers two important timeframes:

• Your corporation name remains reserved for one year after cancelation.
• You have two years to apply for reinstatement by filing the appropriate application and paying the reinstatement fee.

For continuous compliance, mark your calendar with this five-year filing requirement and consider setting reminders 6–12 months in advance. Additionally, maintain accurate contact information for your statutory agent, as this person receives official notices about filing requirements.

This periodic verification, alongside your annual IRS and Attorney General filings, helps maintain your nonprofit’s good standing and protects the important work your organization does in your community.

Maintain State Tax Exemptions

Securing your tax-exempt status at the federal level does not automatically grant you exemption from Ohio state taxes. Maintaining your Ohio nonprofit’s state tax exemptions requires separate applications and ongoing compliance with specific state requirements.

Sales tax exemption using Form STEC-B

Unlike federal tax exemptions, Ohio sales tax exemption must be actively maintained through proper documentation. To claim an available sales tax exemption on qualified purchases, provide the appropriate Ohio sales and use tax exemption certificate (such as Form STEC‑B, Blanket Exemption Certificate) to vendors at the time of purchase, as applicable under Ohio law.

Property tax exemption for charitable use

Property tax exemption in Ohio is not automatic for nonprofits. Ohio Revised Code 5709.12(B) provides that “real and tangible personal property belonging to institutions that is used exclusively for charitable purposes shall be exempt from taxation.” To qualify for this exemption:

1. File the required exemption application
2. Demonstrate exclusive charitable use of the property
3. Prove your organization qualifies as a “charitable institution”

The Ohio Tax Commissioner evaluates key factors including the use of the property and the purpose of your organization.

Commercial Activity Tax (CAT) considerations

Nonprofit organizations are generally excluded from Ohio’s Commercial Activity Tax. See the Ohio Department of Taxation CAT guidance for nonprofits. The Ohio Secretary of State further explains nonprofit definitions in its Nonprofit guide.

Although generally excluded from CAT, nonprofits must still pay Ohio sales or use tax on applicable purchases unless specifically exempt.

Keep Your Registered Agent and Records Updated

Maintaining an active statutory agent (registered agent) represents a crucial component of your nonprofit annual filing requirements in Ohio. Beyond tax filings, this role serves as your organization’s official point of contact with the state.

Why a registered agent is required

Ohio law mandates that every nonprofit corporation maintain a statutory agent at all times (Ohio Revised Code 1702.06). This individual or entity receives legal documents, official notices, and state communications on behalf of your organization. Your agent must be either an Ohio resident or a business entity with an Ohio address (see Ohio Secretary of State Form 521). Upon receiving service of process or other legal documents, your agent forwards these important communications to your organization, ensuring you stay informed about legal matters and compliance deadlines.

How to update agent or address info

To update your statutory agent information, file Form 521 (Statutory Agent Update) with the Ohio Secretary of State. This form allows you to appoint a new agent, change your current agent’s address, or record an agent’s resignation. The filing fee is $25.00. For expedited processing, additional fees apply—ranging from $100 to $300 depending on turnaround time. We handle these agent update filings as part of our ongoing corporate filing services for nonprofits.

Maintain bylaws, meeting minutes, and Form 990 copies

Proper recordkeeping remains vital for nonprofit compliance. Each board member should receive copies of your articles of incorporation, bylaws, IRS determination letters, and annual Form 990s. The IRS recordkeeping requirements for exempt organizations explain what to retain. These records must support all reported revenues and expenses on your annual returns.

Review your bylaws periodically to ensure they reflect current operations and address modern needs like virtual meetings. Your bylaws should cover meeting procedures, officer roles, fiscal year designation, and amendment processes. Maintaining accurate records protects your nonprofit status and facilitates smoother operations throughout the year. We help organize filing details and maintain correspondence with agencies to ensure proper documentation is always available.

Conclusion

Maintaining compliance for your Ohio nonprofit requires diligent attention to several critical filings. Failure to meet these requirements can result in severe consequences, including penalties, loss of tax-exempt status, or even dissolution of your organization.

First and foremost, your federal Form 990 must be submitted annually by the 15th day of the 5th month after your fiscal year ends. Additionally, the Ohio Attorney General’s office expects your annual report through their Charitable Ohio portal within the same timeframe. Remember that these two filings, though related, serve different purposes and must both be completed.

Meanwhile, every five years, you must file the Statement of Continued Existence with the Ohio Secretary of State to verify your nonprofit remains active. This simple yet crucial step prevents administrative dissolution and protects your organization’s legal status.

State tax exemptions demand separate attention as well. Your sales tax exemption requires proper documentation through the appropriate Ohio exemption certificate, while property tax exemptions need proof of exclusive charitable use. Therefore, understanding the specific requirements for each exemption safeguards your financial resources.

Last but certainly not least, keeping your registered agent information current ensures you receive important legal notices and state communications promptly. Alongside this responsibility, proper maintenance of organizational records like bylaws, meeting minutes, and Form 990 copies provides necessary documentation should questions arise.

These annual filing requirements might seem overwhelming at first, but with proper planning and timely submissions, compliance becomes manageable. Consider creating a compliance calendar that tracks all deadlines and requirements. Additionally, assign responsibility for each filing to specific board members or staff to ensure nothing falls through the cracks.

For organizations managing multiple state registrations or complex filing schedules, compliance specialists can help streamline the process. Experienced professionals handle preparation, submission, and deadline tracking while you focus on mission-critical work. Labyrinth, Inc. helps nonprofits prepare and submit required annual filings, manages renewal deadlines, and coordinates multi-state requirements so organizations can maintain good standing with all relevant agencies.

Undoubtedly, the administrative work of maintaining your nonprofit status requires dedication. However, this diligence protects the important mission-focused work that matters most to your community. After all, your compliance efforts enable your organization to continue making a positive impact for years to come.

Frequently Asked Questions