What are the legal requirements for starting a non-profit organization in Ohio?

To start a non-profit organization in Ohio, there are certain legal requirements that must be met. These requirements include the following:

1. Choose a name for the organization: The name you choose for your non-profit organization should not be too similar to the name of an existing organization in Ohio. You can check the availability of your desired name on the Ohio Secretary of State's website.
2. Draft and file Articles of Incorporation: The next step is to draft and file Articles of Incorporation with the Ohio Secretary of State. These articles are a legal document that declares the creation of a non-profit corporation in Ohio. The articles must include the name, purpose, and duration of the organization, the name and address of a statutory agent, the names and addresses of the initial board of directors, and any additional provisions deemed necessary.
3. Obtain a federal tax identification number (EIN): The Internal Revenue Service (IRS) requires all non-profit organizations to obtain a federal tax identification number (EIN). This number is used to identify the organization for tax purposes and is required to open a bank account, apply for grants, and perform other basic operations.
4. Apply for tax-exempt status: Non-profit organizations are eligible for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code. To apply for tax-exempt status, you must file Form 1023 with the IRS, along with a copy of your Articles of Incorporation and other required documents.
5. Register for state and local taxes: Even though non-profit organizations are exempt from federal taxes, they may still be required to pay state and local taxes, including sales taxes and property taxes. You should check with your state and local tax authorities to determine your tax obligations.

It is also worth noting that non-profit organizations in Ohio are subject to certain regulations and restrictions. For example, they must operate exclusively for charitable, religious, educational, or scientific purposes, and cannot be operated for the benefit of private individuals or groups. Additionally, non-profit organizations in Ohio are required to file an annual report with the Ohio Secretary of State's office.

If you have any questions or concerns about the legal requirements for starting a non-profit organization in Ohio, it is recommended that you consult with a licensed attorney. They can provide you with specific guidance on your situation and help ensure that your organization is in full compliance with all applicable laws and regulations.