What are the legal requirements for establishing a non-profit organization in Ohio?

To establish a non-profit organization in Ohio, several legal requirements must be followed. These include:

1. Filing Articles of Incorporation: The first step in establishing a non-profit organization in Ohio is to file Articles of Incorporation with the Ohio Secretary of State. This document should include the organization's name, purpose, and other important details required by the Ohio Revised Code (ORC).
2. Obtaining Tax Exemption: Once the Articles of Incorporation are approved, the organization must apply for federal tax-exempt status by filing Form 1023 with the Internal Revenue Service (IRS). Additionally, the organization must register with the Ohio Attorney General's office to obtain state tax-exempt status.
3. Establishing Bylaws: The organization must create and adopt bylaws that provide guidance on how the organization will be governed. These bylaws must comply with Ohio law and cannot conflict with the Articles of Incorporation.
4. Holding Initial and Annual Meetings: After the organization is established, it must hold an initial meeting of the directors to adopt the bylaws and elect officers. Additionally, the organization is required to hold annual meetings of the board of directors and members.
5. Filing Annual Reports: Each year, the organization must file an Annual Report with the Ohio Secretary of State to maintain its legal status.

There are some limitations and exceptions to these requirements, including certain exemptions for smaller non-profit organizations. Additionally, it may be necessary to obtain additional permits or licenses from local authorities, depending on the organization's activities.

In order to ensure compliance with all legal requirements, it is recommended that individuals seeking to establish a non-profit organization in Ohio consult with a licensed attorney experienced in non-profit law.