What are the requirements for starting a nonprofit organization in Ohio, and what legal steps should be taken?

To start a nonprofit organization in Ohio, there are several requirements that must be met, and certain legal steps that need to be taken.

First and foremost, the organization must be formed for a lawful purpose, and must be organized exclusively for religious, charitable, scientific, literary, educational, or other similar purposes. Additionally, the organization must not operate for the benefit of any private individual or group, and must not engage in lobbying or partisan political activity.

Once these requirements are met, the following legal steps should be taken:

1. Choose a Name: The organization must choose a name that is unique and not already in use by another organization in Ohio. The name must also include the words "Corporation," "Incorporated," "Limited," or an abbreviation of these words.
2. Articles of Incorporation: The organization must file Articles of Incorporation with the Ohio Secretary of State. The Articles of Incorporation should include the name of the organization, its purpose, and information about its board of directors.
3. Obtain Tax ID Number: The organization must obtain a federal tax identification number from the Internal Revenue Service (IRS).
4. Apply for Tax-Exempt Status: To obtain tax-exempt status, the organization must file Form 1023 or 1023-EZ with the IRS. This form provides information about the organization's purpose, programs, and finances.
5. Obtain State Tax-Exempt Status: In addition to federal tax-exempt status, the organization may also be eligible for a state tax-exempt status. To obtain this status, the organization must file Form IT 1140 with the Ohio Department of Taxation.
6. Register with the Ohio Attorney General: Nonprofit organizations in Ohio must register with the Ohio Attorney General's Office. This registration provides certain protections to donors and ensures that the organization is operating in compliance with state law.
7. Other Legal Requirements: Depending on the nature of the organization's activities, there may be other legal requirements that must be met. For example, if the organization plans to solicit funds from the public, it may need to register with the Ohio Attorney General's Office as a charitable organization.

It is important to note that starting a nonprofit organization can be a complex process, and it may be necessary to seek the advice of a licensed attorney. Additionally, ongoing compliance with state and federal laws is essential for maintaining the organization's tax-exempt status and avoiding legal issues.