Ohio Charitable Registration With the Attorney General: Who Must Register and Annual Filing

If your organization asks Ohio residents for money, goods or other support for a charitable purpose, you may need to register with the Ohio Attorney General before you ask. Many founders assume that an IRS 501(c)(3) determination letter or a filing with the Ohio Secretary of State settles the question. It does not. Ohio charitable registration is handled by the Charitable Law Section of the Ohio Attorney General, and it is a separate obligation from your entity formation and your federal tax status.

This guide covers who must register, who can claim an exemption, how the registration fee is set, when the annual filing is due, and what to confirm before you file. Where a figure is not settled in the sources we checked, this guide says so and points you to the agency that has the current answer.

Informational notice: This article is general information about Ohio charitable registration. It is not legal or tax advice. Registration, annual reporting and tax status each have their own rules, and a missed filing can create penalties or enforcement problems. Talk to a qualified attorney or CPA before you make decisions about your organization.

What the Charitable Law Section Does

The Charitable Law Section of the Ohio Attorney General receives charitable registrations and annual reports, and it enforces Ohio's charitable laws. Its oversight covers two main groups: charitable organizations that solicit contributions in Ohio, and charitable trusts that hold assets for charitable purposes. The two groups have different statutes, different timing rules and different fees, so identify which one you are before you start.

Who Must Register

Charitable organizations that solicit in Ohio

Under ORC 1716.02, a charitable organization that solicits contributions in Ohio must register with the Attorney General before it solicits, and it must renew that registration every year. Solicitation is broader than a benefit dinner. Appeals by mail, phone or email, social media posts asking for gifts, event sponsorships, and a donate button on your website can all count. Read the statutory definition against your own fundraising channels, and confirm any gray areas with the Attorney General or an attorney.

Charitable trusts

A charitable trust must register within six months of its creation under ORC 109.26. After that, it files annual reports under ORC 109.31. Trust registration is tied to the trust itself rather than to a solicitation, so a trust that never asks the public for money should still check its obligations with the Attorney General or a trust attorney.

Who Is Exempt

ORC 1716.03 lists exemptions from the solicitation registration requirement. Each one has conditions, so claim an exemption only after you check its terms against your facts. The main categories are:

• Religious organizations.
• A 501(c)(3) in Ohio that is already registered as a charitable trust for two or more years and files annual reports.
• Small charities. An organization with less than $25,000 in gross revenue in its prior fiscal year, excluding government and 501(c)(3) grants, and with no paid solicitor.
• Certain school, booster and member-only solicitation. The scope of this category depends on the solicitation, so confirm it with the Attorney General before you rely on it.

Two points catch people out. First, the small-charity test looks at your prior fiscal year, so an organization that grows past $25,000 must recheck its status for the following year. Second, using a paid solicitor removes the small-charity exemption even if your revenue is low. Send exemption questions to the Attorney General or a nonprofit attorney, because a wrong guess leaves you soliciting without a registration you needed.

Registration Fees

Ohio sets the annual registration fee by the contributions your organization receives, under ORC 1716.02(D). The tiers are:

Contributions received	Annual registration fee
Under $5,000	None
$5,000 to under $25,000	$50
$25,000 to under $50,000	$100
$50,000 or more	$200

A zero fee is not the same as no filing obligation. Confirm with the Attorney General whether your tier still requires an annual registration or report. Also confirm which year's contributions the current form uses, because a large one-time gift can move you up a tier.

Charitable Trusts and the Trust Act Fee

Charitable trusts pay fees under a separate asset-based scale rather than the contribution tiers above. This guide does not state the trust fee scale. Check the current Attorney General fee schedule (as of 2026) before you calculate what a trust will cost each year, and do not budget from an estimate.

The Annual Filing: Deadline and the Form 990 Option

The annual report is due on the 15th day of the fifth month after your fiscal year ends, or on the federal extension date if you have a federal extension. In practice that works out to the following:

• A fiscal year ending December 31 is due May 15.
• A fiscal year ending June 30 is due November 15.
• If you have a federal extension, your due date follows the extended federal date. Confirm the mechanics with the Attorney General before you rely on it.

In place of the Attorney General's annual report, you may file a copy of your federal Form 990. That is a convenience, not an automatic exemption from reporting. Check that the copy is complete, matches what you filed with the IRS, and is accepted by the Attorney General for your filing type.

Set the deadline on your calendar as soon as your fiscal year is fixed. Do not wait for a reminder before you start gathering records.

Professional Fundraisers

If you hire a professional fundraiser or fundraising counsel, that firm registers separately with the Attorney General. Your organization's registration does not cover the firm's obligations, and using a paid solicitor can also remove your small-charity exemption, as noted above. Ask the firm for proof of its registration before it solicits for you, and confirm the firm's requirements and fees with the Attorney General.

How to Register, Step by Step

1. Identify your type. Decide whether you are a charitable organization, a charitable trust, or both, and whether any exemption under ORC 1716.03 applies.
2. Estimate contributions. Add up what you expect to receive in the reporting period and find your fee tier.
3. Gather records. Collect your legal name, federal EIN, fiscal year end, principal address, governing documents, officer or trustee information, and prior year financial statements. Confirm the exact list on the current form, because the Attorney General sets the requirements.
4. Register before soliciting. Submit the registration and fee through the Attorney General's current process. Do not send an appeal until the registration is filed.
5. Calendar the annual deadline. Mark the 15th day of the fifth month after your fiscal year end, or your extended federal date, and keep a copy of your filing and payment record.

Common Mistakes

• Treating the IRS letter as the Ohio answer. Federal tax-exempt status and Ohio charitable registration are separate requirements.
• Soliciting before registering. The statute requires registration first.
• Assuming a $0 fee means no filing. Confirm what your tier requires each year.
• Filing a Form 990 without checking it. Make sure it is the complete version and that the Attorney General accepts it in place of its report.
• Forgetting a fiscal year change. A new fiscal year end moves your deadline, so confirm the new date with the Attorney General.

When to Get Professional Help

Talk to an attorney if you are unsure about the scope of solicitation, an exemption, a charitable trust, a professional fundraiser, or solicitation outside Ohio. A CPA can help you match your federal Form 990 to your Ohio annual filing and confirm your federal filing status. Some organizations need both professionals, so plan for both before a deadline arrives.

Official Resources

• Ohio Attorney General, Charitable Law Section: https://www.ohioattorneygeneral.gov/ . Use the site search for charitable registration to reach the current forms and fee schedule.
• Ohio Revised Code: https://codes.ohio.gov/ . Search for ORC 1716, ORC 109.26 and ORC 109.31.
• Ohio Secretary of State: https://www.ohiosos.gov/ . Use this for entity filings. Charitable registration is handled by the Attorney General.