State Notifying Nonprofits on Statement of Continued Existence


Decmeber 5, 2011

As a not-for-profit, you may have recently received a notice from the Ohio Secretary of State’s (SOS) office regarding a required "statement of continued existence" form. There has been some confusion as to what this is and who must comply.

What you need to know:

• Every Ohio nonprofit corporation must file a "statement of continued existence" with the Ohio SOS every five years, based on the nonprofit’s Ohio incorporation date. For example, a foundation formed in February 2002 would be required to file this form by February 2012.
• The statement of continued existence is different from the annual Ohio form you or your accounting firm prepares in conjunction with your 990s.
• Your organization is responsible for filing this form (and the $25 associated fee) every five years with the Ohio SOS.
• The statement of continued existence form is sent directly from the Ohio SOS to the registered agent of the organization on file with the Ohio SOS.

If you are unsure whether you are in good standing or who your registered agent is, you can review your corporate records at the Ohio SOS website’s Business Services page.

This communication is for information only, and any action should only be taken after a detailed review of the specific situation and appropriate consultation.

Notwithstanding that these materials do not constitute legal, accounting or other professional advice, as may be required by United States Treasury Regulations and IRS Circular 230, you should be advised that these materials are not intended or written to be used, and cannot be used by you or any other person, for the purpose of avoiding penalties that may be imposed under federal tax laws. No written statement contained in these materials may be used by any person to support the promotion or marketing of or to recommend any federal tax transaction(s) or matter(s) addressed in these materials, and any taxpayer should seek advice based on the taxpayer’s particular circumstances from an independent tax advisor with respect to any such federal tax transaction matter.