Who is required to register in the online system?
Registration with the Ohio Attorney General’s office is required for all Ohio organizations with a charitable purpose. Registration is also required for any organization that solicits Ohioans for a charitable purpose, regardless of location.
If my organization is required to register, what will I need to do?
Registration begins by first creating a user account, then completing the initial one-time registration, and then filing reports and paying any associated fees annually. (There is no fee for the initial registration, but some organizations are assessed fees when they file their annual reports.)
How do I create a user account?
To create a user account, go to the Charitable Registration Portal and select the Proceed to Registration Portal button. If you don’t yet have an account, click the Sign up now link, and the system will guide you through the process to verify your email address and provide the required information about your organization. For a complete checklist, please reference the List of User Account Creation Questions.
Please note that the list of questions is only to aid with the preparation for creating a user account online and it may not be used as a substitute for the online registration requirement.
How do I register my organization?
The registration process requires you to answer some basic questions about your organization and provide a copy of your creating documents, such as bylaws, articles of incorporation, or constitution. Organizations that do not yet have tax-exempt status are also required to complete and return the IRS Status Form. For a complete checklist, please reference the List of Charitable Registration Questions.
Please note that the list of questions is only to aid with the preparation for registering your organization online and it may not be used as a substitute for the online registration requirement.
How do I file my organization's annual report?
The annual report is submitted online through the Charitable Registration Portal and is not something you need to prepare and upload or send to us. The report will require you to answer questions about your organization’s finances and solicitation activities during the year in question. Some organizations are also required to provide a list of their board members. For a complete checklist, please reference the List of Annual Report Questions.
Please note that the list of questions is only to aid with the preparation for filing online and it may not be used as a substitute for filing an Annual Report online. Additionally, please keep in mind that not all organizations are required to answer all questions. The system automatically determines which questions your organization is required to answer.
Who from my charity should register to use the online registration system?
Multiple people can be connected to an organization’s charitable filings, and it is suggested that several people from each group register to use the online registration. The online system provides email reminders to everyone associated with the organization, which should reduce the chances of annual filings being forgotten and the associated late filing fees being assessed. Lawyers, accountants, and other advisers for a charity may also want to register in connection with the organization.
What changes within my charity require updates with the Ohio Attorney General's Office?
Any amendments to a charity’s creating documents should be filed immediately with the Charitable Law Section. Changes in the address, telephone number, amendments to the IRS 990 forms, and other pertinent details also should be shared with the attorney general’s office.
How can I check if my charity is properly registered and current with its filing requirements? How can I provide others with verification that my organization is registered and current?
To see if your charity is in compliance and to view and print a verification of registration with the attorney general's office, please use our Research Charities tool.
I handle the filings for multiple charities. How will the system work for me?
Users can add and manage multiple charities through their user account using the organization’s EIN. Each time users log into the system, they will be asked to select which organization they want to access.
What should I do if I forgot my user ID or password?
Your user ID is your email address. If you change your email address, you can create a new user account using your current email and your organization’s EIN. This new account will connect with the organization’s existing registration.
Users can change their password or request a password reset by selecting the Forgot/Change your password? link on the Charitable Registration Portal.
What kind of support is available if I have additional questions about the online registration system?
Users can contact the Ohio Attorney General’s office for assistance by calling 800-282-0515 or by emailing CharitableRegistration@OhioAGO.gov.
When do I need to complete registration?
For organizations planning to solicit within the state, the registration process must be completed prior to soliciting gifts. For new Ohio organizations, registration is required within six months of the creation of the trust and prior to soliciting. If an organization completes registration after a fiscal year end, they may be required to file any missed annual reports.
When are the deadlines for filing charitable reports?
The annual filings are due on the 15th day of the fifth month following the close of a fiscal year. For example, if a group’s fiscal year ends December 31, the filing is due on May 15. The office does not grant extensions but abides by extensions granted by the IRS. If an organization has requested and received an IRS extension, the Ohio filing will be due on the same date as the IRS deadline.
Does the Attorney General honor extensions granted by the IRS and is a form required to extend the state deadline?
The Ohio Attorney General's Office automatically grants any IRS extension; therefore, you do not need to let us know that you filed for an extension with the IRS and you cannot do this within the online system. We will still send reminders regarding upcoming deadlines, but you can disregard those reminders if you requested an extension.
What are the fees for charitable registration and reporting?
Trust fees are assessed to Ohio groups registering under the Ohio Charitable Trust Act and are based on the group's Total Assets:
| Assets |
Fees |
| Less than $25,000 |
$0 |
| $25,000 - $100,000 |
$50 |
| $100,000 - $500,000 |
$100 |
| $500,000 or more |
$200 |
Solicitation fees are assessed to groups soliciting in Ohio and registering under the Charitable Organizations Act. Solicitation fees are based on the amount of contributions received from Ohioans:
| Contributions |
Fees |
| Less than $5,000 |
$0 |
| $5,000 - $25,000 |
$50 |
| $25,000 - $50,000 |
$100 |
| $50,000 or more |
$200 |
Charitable lead trusts do not have to pay filing fees, but still must file with the attorney general's office.
Why was my charity assessed a late fee?
A $200 late fee is automatically assessed by the system when groups fail to complete their required filings and pay their filing fees by the due date. The date of the online submission is used to determine timeliness.
How do I pay my charity's filing fees?
You can pay filing fees through the Charitable Registration Portal with a credit card or electronic check. If your organization needs to authorize a payee for electronic payment, please be sure this is taken care of prior to submitting a payment online. Otherwise, your organization could be subject to late fees if an electronic check does not go through due to the State of Ohio not being listed as an approved recipient of funds.
We do not accept cash, paper checks, or payment over the phone.
Is it possible to have my organization's late filing fees reduced or removed?
Ohio Revised Code Sections 109.31 and 1716.02 allow for a late fee to be abated if there were extenuating circumstances beyond the control of the board members and/or person filing that prevented the trust or solicitation fee payment from being submitted on time. Full or partial abatements can be granted.
To be considered for an abatement of late fees, an organization must provide a written request that explains the circumstances that caused their fee payment to be late and why the circumstances qualify for an abatement. The request can be emailed to CharitableRegistration@OhioAGO.gov.
If my organization is not located in Ohio and has stopped soliciting, how do I withdraw its registration?
If the organization is not located in Ohio (defined as being incorporated or organized in Ohio, holding assets in Ohio, or having program services in Ohio), and no longer solicits from Ohioans, please complete and return the Charitable Solicitation Statement affirming that you intend to withdraw. This document can be found under the Forms section at the bottom of this page.
What types of organizations are exempted from the various charitable filing requirements?
The most common exemptions under the Charitable Trust Act are:
- Churches or other religious organizations, defined as a trust organized and operated exclusively for religious purposes. This includes religious organizations, conventions and associations of churches, or integrated auxiliaries of a church
- Schools that maintain regular faculty and curricula and maintain a location where students attend
- Qualifying charitable remainder trusts or trusts with revocable charitable interests
- Charitable trusts which are not located in Ohio, are not incorporated in Ohio, have not filed information with the IRS indicating the trust is located in Ohio, do not conduct program services in Ohio, nor have assets in Ohio
- A government unit, meaning a political subdivision, agency, department, county, parish, municipal corporation, instrumentality or other unit of the government of the United States, a state or a foreign country
Under the Charitable Organizations Act, the most common exemptions include:
- Any religious agency or organization, and charities, agencies, and organizations operated, supervised, or controlled by a religious organization
- Educational institutions if the contributions sought are confined to alumni, faculty, trustees, students, and their families
- An organization soliciting only from existing members, present or former employees, or present or former trustees of the organization
- Booster clubs that are organized and operated in conjunction with and for the benefit of students of public primary or secondary schools
How do I know if my charity might be exempt from any of the filing or registration requirements?
Organizations can request an exemption determination through the Charitable Registration Portal. When your organization requests a determination, it is important to select all exemptions that may apply. Your organization may be required to register under two different statutes, so it is possible to be exempt under one statute but still be required to file annual reports. In order for the attorney general's office to make a determination on whether an exemption is appropriate, the system will request specific documentation for each category requested.
The requesting organization will receive an email and a letter granting or refusing the exemption, and that information will be entered into the organization’s file. Failure to provide supporting documentation within six weeks of the request will result in a rejection of the request.
Are exemptions from charitable reporting requirements permanent?
Changes in the purpose, control or activities of the organization may affect the exempt status, and the organization should request another determination when such changes occur. Additionally, legislative or administrative code changes may also affect the types of groups that qualify for exemptions.
If my charity receives an exemption under one of the categories, does that mean that I never need to file anything with the Ohio Attorney General's Office?
Because there are two different statutory provisions that require charities to register with the Ohio Attorney General's Office, an exemption under one statute doesn’t necessarily mean that filings aren't required under the other statute. The online charitable registration system tracks what type of exemption is granted, and organizations can check the Action Item list through the Charitable Registration Portal for their organization to determine if filings are required.
Additionally, if an organization changes its bylaws, articles of incorporation, etc., the exemption may no longer be valid, and the organization may be required to register. The General Assembly could also change the law affecting exemptions. The exemption determination letter emailed to you will outline what statutes you are exempt from, and whether you have any filing requirements with our office.
If my organization is a subsidiary or chapter of a national charitable organization, do we need to register?
Your organization is still required to register with the attorney general's office. You should have documentation from the parent organization that confirms that you are in good standing and that your financial reports are included in the federal group return.
If you have a parent organization that files on your behalf with the IRS, you are also allowed to file a consolidated annual report with the attorney general's office. If your organization files your own 990 separate from your national/parent organization, you must also register and file separately with our office.
My charity has assets below $25,000 this year. Do we need to file an annual report?
Regardless of the asset levels during any particular year, organizations need to log into the system prior to their filing deadline. The online charitable registration system will ask users basic introductory questions each year, and based on the responses provided, additional information may be requested.