CHARITABLE OHIO

Resources for Ohio Nonprofits Dealing with COVID-19

Ohio Charities Surveyed on Impact of Pandemic

The Ohio Attorney General's Office, Philanthropy Ohio, and Ohio State University Professor Erynn Beaton are partnering to administer the Ohio Nonprofit COVID-19 Survey, intended to understand the financial and programmatic effects the health crisis has had and will continue to have on Ohio’s charitable sector. The survey was initially sent to Ohio charities in April, and will be repeated over time to get a complete picture of changes within Ohio’s charitable community.

report detailing some of the findings of the first round of the survey is now available.

COVID-19 Survey of Ohio's Charities

The webinar above provides an overview of the Ohio Nonprofit COVID-19 survey results.

COVID-19's Effect on Ohio Nonprofits

In this video, Beth Short and Abby Jacobs of the Ohio Attorney General's Charitable Law Section join Heather Bradley, director of the Center for Nonprofit Resources, to discuss special steps charities should take during the current health crisis.

Issues to Consider While Raising Funds During the Current Health Crisis

 

The Ohio Attorney General’s Office and the Ohio Association of Nonprofit organizations (OANO) have released the video above that focuses on fundraising issues for charities during the uncertain times caused by the coronavirus. Development experts Elaine Pierce and Michelle Cramer provide advice to charities about how to raise funds during the health crisis.

Considerations for Charities Thinking of Dissolving, Engaging in Certain Transactions, or Using Restricted Funds During the Pandemic

The COVID-19 pandemic has created untold pressures on Ohio's charitable community. In this environment, boards may need to consider a number of unusual possibilities that require special attention. Join Charitable Law Assistant Section Chief Matt Jaladoni, Senior Assistant Attorney General Abigail Jacobs and Charitable Outreach Supervisor Beth Short for a discussion of considerations for board members thinking of dissolving a charity, engaging in certain transactions and spending reserve or endowed funds.

Individual Fundraising Related to COVID-19

Some individuals have begun raising funds to help their communities respond to the pandemic. If this fundraising is done outside of a charitable organization, there are issues to consider. These issues are covered in the Nonprofit News article "Developing COVID-19 Relief Activities".

The CARES Act

The Coronavirus Aid, Relief, and Economic Security (CARES) Act was enacted on March 27, 2020, in response to COVID-19. The CARES Act includes three different loan programs for eligible nonprofits (select the links below to learn more about each loan program):

The CARES Act also includes the following charitable giving incentives:

  • A one-time deduction of up to $300 for gifts made to charitable organizations for individuals who do not itemize their deductions.
  • An increase in the charitable contribution deduction for individuals and corporations that itemize their deductions:
    • For individuals, up to 100% of their 2020 adjusted gross income (previously 60%)
    • For corporations, up to 25% of their taxable income (previously 10%)

Finally, the CARES Act includes sector-specific allocations which may impact nonprofits, including, but not limited to grants to food banks and other community food distribution programs; Legal Services Corporation grants, which fund legal aid organizations; National Endowment of the Arts grants; National Endowment for the Humanities grants; grants to programs that address mental health, substance use disorders, and provide resources and support to youth and the homeless during the pandemic; Community Services Block Grants to help local community-based organizations that provide a wide range of social services and emergency assistance; grants to family violence prevention and services, including family violence shelters; and grants to programs providing services and housing for runaway and homeless youth.

Additional Resources

The Ohio Department of Health provides regularly updated information on all aspects of COVID-19 at coronavirus.ohio.gov. The website includes health information, business and service reopening schedules, and economic relief information for employers and individuals. A list of public health orders related to the pandemic is also available at the website; charities considering holding a fundraising event at an entertainment venue should review the order concerning requirements for these venues. 

Philanthropy Ohio has compiled a wide range of COVID-19-related information and resources for charities on its website.

CONTACT

Charitable Law Section
150 E. Gay St., 23rd Floor
Columbus, OH 43215
Phone: 800-282-0515
Fax: 877-690-1814
Email: CharitableRegistration@OhioAttorneyGeneral.gov