Closing a Charity in Ohio
If your charity is closing it must take the steps shown below. Your organization should ensure that its dissolution plan is consistent with the dissolution clause in its articles of incorporation and other legal requirements.
After your organization has made the decision to close, please take the following actions:
- If your organization is incorporated in Ohio, you may need to file a Certificate of Dissolution and return it to the Ohio Secretary of State.
- For organizations that have federal tax-exempt status, your organization may need to file a final Form 990 with the IRS.
- Your organization may need to notify the Ohio Attorney General that it is dissolving. The organization may also need to submit any filings and fees owed at the time of dissolution and file a final annual report that includes a schedule of the organization’s final distributions. Your organization should fill out and submit the Final Annual Report and Asset Disposition form; see Ohio Administrative Code Chapter 109:1-1-09. Once completed, please email, fax, or mail the form to:
Ohio Attorney General Charitable Law Section
150 E. Gay St., 23rd Floor
Columbus, Ohio 43215
Please do not submit this form until the charity has distributed all of its assets in accordance with its creating documents or to another charity with a similar purpose. The charity’s dissolution requirements with the Ohio Attorney General will not be fulfilled until the final accounting of the disposition of assets has been submitted to our office. This form will not be processed if the charity still has assets.
Our office will review the form that is submitted and may follow up if any additional information is required.