Ohio Creates New Online Charitable Registration Process: How to File– January 01, 2012

As a nonprofit organization, you may have recently received a letter from the Ohio Attorney General's (AG) office regarding changes to Ohio Charitable Registration. As of December 1, 2011, the registration process is conducted online only and requires more detailed information than in the past. Each nonprofit is responsible for its own registration.

What you need to know:

  • All Ohio nonprofit filings must be completed online. The Ohio Verification of Filing with the IRS form is now obsolete.

  • Every organization must register with the AG office online. It is suggested that at least three people from each organization create an online account. This will ensure multiple people receive important email notifications from the AG's office.

    • To register go to www.ohioattorneygeneral.gov/charitableregistration.

    • Click on the "File Online" button.

    • Enter information listed under the "First Time Users" heading and then click the "Create" button.

    • You will then enter the name and federal ID number of the organization with which you are affiliated.

    • The first user to register with the organization will then be asked to update the information Ohio has on file.

  • Once registered, users will receive email alerts from the AG's office, including deadlines of required filings and notifications as updates are made to the organization's information.

  • The annual report must be filed online by the organization within 5 1/2 months of the organization's year end. The form is extended when the federal Form 990 extension is filed with the IRS. Federal Form 990 can be extended three months and then extended again another three months. The paper filing of the Ohio Verification of Filing with the IRS form is no longer available.

    • The annual report link will appear under the "To do list" when the user is logged into the AG website. The user should click on the "File Annual Report" link.

    • The user should have Form 990, 990-EZ or 990-PF available when filling out the Ohio annual report. The user will also need to know how many times the board met during the past year.

    • The user must answer the series of questions and click on the "next" button.

    • After all of the questions are answered, click on the "submit" button.

    • The fee will be calculated, which the user can pay online or by sending in a check.

  • The public will now have access to Ohio charitable organization information through the AG website.

If you have further questions about the new online registration or filing requirement, please contact Laura White at lwhite@cohencpa.com. The AG's office can be contacted directly at 800.282.0515.


2011 Tax Filing Extension for Nonprofits: The IRS has granted an automatic extension to tax-exempt organizations with January or February tax filing deadlines. Returns will be due on March 30, 2012, as the IRS uses the beginning of the year to implement changes to its systems. The extension affects Forms 990, 990-EZ, 990-PE and 1120-POL only. Read more on the IRS website.

Coming Early 2012: FASB to evaluate fair value disclosures for private companies and nonprofits.

 

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.