Current through all regulations passed and filed through December 16, 2024
(A) Registration. Unless exempted under
section 109.26 of the Revised Code or
under paragraph (B) of this rule, all charitable trusts are required to
register with the attorney general within six months after the creation of the
charitable trust or within six months after occurrence of an event by reason of
which such charitable trust is required to register, whichever is
first.
(B) Exemptions. The
following charitable trusts are exempt from registration with the attorney
general:
(1) Any governmental unit. For
purposes of this paragraph, "governmental unit" means a political subdivision,
agency, department, county, parish, municipal corporation, instrumentality or
other unit of the government of the United States, a state, or a foreign
country.
(2) Organizations which
are organized and operated exclusively for religious purposes. These include
churches, conventions and associations of churches, or integrated auxiliaries
of a church.
(3) Educational
institutions which normally maintain a regular faculty and curriculum and
normally have a regular body of pupils or students in attendance at the place
where its educational activities are carried on.
(4) Charitable trusts in which all charitable
interests are contingent, revocable, or subject to an unlimited power of
invasion for purposes other than charitable purposes.
(5) Charitable trusts which are not located
in Ohio. For purposes of this paragraph, a charitable trust is located in Ohio
and must register if not otherwise exempt if it is incorporated or otherwise
organized in Ohio, conducts program services in Ohio or has assets in Ohio. For
the purpose of this paragraph, "assets" includes cash, inventory, equipment,
real estate, securities, investments, financial accounts and any other
property.
(C)
Registration. All charitable trusts required to register shall register through
the attorney general's website at:
https://charitable.ohioago.gov/charity-registration.
(D) All charitable trusts required to
register shall provide the following documents to the attorney general:
(1) A copy of the bylaws, will, pertinent part of the trust instrument,
deed, indenture or articles of incorporation, and constitution and any subsequent
amendments of these instruments that created or funded the charitable trust,
and pursuant to which it is administered; and
(2)
If the charitable trust does not have tax exempt status,
has claimed tax exempt status without being recognized by the IRS as exempt, or
has applied for tax exempt status but has not yet received an IRS determination
letter, a copy of the attorney general's IRS status form which is available by
contacting the charitable law section.
