Ohio Administrative Code
Title 109:1 - Charitable Foundations
Chapter 109:1-1 - Registration of Charitable Trusts
Section 109:1-1-08 - Notice of revocation of federal taxation exemption
Universal Citation: OH Admin Code 109:1-1-08
Current through all regulations passed and filed through September 16, 2024
Any charitable trust which is required to register with the attorney general and is no longer exempt from federal taxation , must notify the attorney general's charitable law section immediately upon receipt of notice of the revocation. The notification to the attorney general shall include a copy of the revocation letter issued by the internal revenue service, which shall be made a public record.
Five Year Review (FYR) Dates:
05/22/2017 and
05/22/2022
Promulgated
Under: 119.03
Statutory
Authority: 109.27
Rule
Amplifies: 109.26
Prior
Effective Dates: 5/30/1997, 8/31/2001
Disclaimer: These regulations may not be the most recent version. Ohio may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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