What are the requirements for establishing a non-profit organization in Ohio, and how can I ensure that it remains compliant with state and federal laws?

To establish a non-profit organization in Ohio, the following requirements must be met:

1. Choose a name for the non-profit organization that is unique and not already in use by another business or organization in Ohio.
2. Draft and file Articles of Incorporation with the Ohio Secretary of State. The Articles of Incorporation must include the name of the non-profit organization, its purpose, the names and addresses of its initial directors, and a statement indicating that the organization will operate as a non-profit corporation.
3. Obtain an Employer Identification Number (EIN) from the Internal Revenue Service (IRS).
4. Register with the Ohio Attorney General's Office to obtain tax-exempt status.
5. Obtain any necessary permits or licenses required for the organization's operations.

To ensure that a non-profit organization remains compliant with state and federal laws, the following steps should be taken:

1. Maintain accurate and complete records of financial information, including income, expenses, and donations. These records should be kept for at least seven years.
2. Comply with all state and federal tax requirements, including filing annual tax returns and 990 forms with the IRS.
3. Hold regular board meetings and keep detailed minutes of those meetings.
4. Ensure that the organization's activities align with its stated purpose and comply with all applicable laws and regulations.
5. Adopt and adhere to a code of ethics and conflict of interest policy.
6. Maintain proper insurance coverage to protect the organization and its directors and officers from potential liability.

It is important to note that non-profit organizations may be subject to additional regulations and requirements depending on the type of activities they engage in, their size and revenue, and other factors. It may be advisable to consult with an attorney or accountant who is familiar with non-profit law to ensure ongoing compliance.

In addition, it is important to seek legal advice and guidance if any legal issues arise or if there are questions about compliance with state or federal laws. Failure to comply with these requirements can result in fines, loss of tax-exempt status, and other legal consequences.