This website publishes administrative rules on their effective dates, as designated by the adopting state agencies, colleges, and
universities.
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Rule 109:1-1-01 | Construction and purpose of rules; severability; definitions.
Effective:
February 2, 2017
(A) Rules 109:1-1-01 to 109:1-1-10 of the Administrative Code are adopted by the office of the attorney general pursuant to section 109.27 of the Revised Code and Chapter 119. of the Revised Code. (B) This chapter is necessary to administer sections 109.23 to 109.33 of the Revised Code to: (1) Ensure that fiduciaries managing charitable trusts are maintaining the charitable purposes of said trusts; (2) Ensure that fiduciaries of charitable trusts as defined in section 109.23 of the Revised Code comply with their fiduciary obligations; (3) Facilitate investigations by the office of the attorney general as authorized by section 109.24 of the Revised Code; and (4) Implement the registration and reporting requirements and purposes of sections 109.26 and 109.31 of the Revised Code. (C) Each rule and every part of each rule is an independent rule and part of a rule, and the holding of any rule or part of a rule to be unconstitutional, void, or ineffective for any cause does not affect the validity or constitutionality of any other rule or part of a rule. (D) Definitions. As used in this chapter: (1) The term "annual federal return" means a return as defined in subsection 6103(b)(1), Internal Revenue Code, required to be filed with the internal revenue service on an annual basis. (2) The term "charitable organization" means a charitable trust that is also a nonprofit corporation or association formed under the laws of this state or another state. (3) The term "Internal Revenue Code" means the Internal Revenue Code of 1986, as amended, and the regulations thereunder. (4) The term "property" means anything of value, whether real or personal, tangible or intangible, and includes but is not limited to securities, notes, receipts, drafts, checks, bonds, money, and rights in action.
Last updated February 2, 2022 at 8:30 AM
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Rule 109:1-1-02 | Registration and exemptions.
Effective:
January 7, 2023
(A) Registration. Unless exempted under
section 109.26 of the Revised Code or under paragraph (B) of this rule, all
charitable trusts are required to register with the attorney general within six
months after the creation of the charitable trust or within six months after
occurrence of an event by reason of which such charitable trust is required to
register, whichever is first. (B) Exemptions. The following charitable
trusts are exempt from registration with the attorney general: (1) Any governmental
unit. For purposes of this paragraph, "governmental unit" means 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. (2) Organizations which
are organized and operated exclusively for religious purposes. These include
churches, conventions and associations of churches, or integrated auxiliaries
of a church. (3) Educational
institutions which normally maintain a regular faculty and curriculum and
normally have a regular body of pupils or students in attendance at the place
where its educational activities are carried on. (4) Charitable trusts in
which all charitable interests are contingent, revocable, or subject to an
unlimited power of invasion for purposes other than charitable
purposes. (5) Charitable trusts
which are not located in Ohio. For purposes of this paragraph, a charitable
trust is located in Ohio and must register if not otherwise exempt if it is
incorporated or otherwise organized in Ohio, conducts program services in Ohio
or has assets in Ohio. For the purpose of this paragraph, "assets"
includes cash, inventory, equipment, real estate, securities, investments,
financial accounts and any other property. (C) Registration. All charitable trusts
required to register shall register through the attorney general's website
at: https://charitable.ohioago.gov/charity-registration. (D) All charitable trusts required to
register shall provide the following documents to the attorney
general: (1) A copy of the bylaws,
will, pertinent part of the trust instrument, deed, indenture or articles of
incorporation, and constitution and any subsequent amendments of these
instruments that created or funded the charitable trust, and pursuant to which
it is administered; and (2) If the charitable
trust does not have tax exempt status, has claimed tax exempt status without
being recognized by the IRS as exempt, or has applied for tax exempt status but
has not yet received an IRS determination letter, a copy of the attorney
general's IRS status form which is available by contacting the charitable
law section.
Last updated January 9, 2023 at 8:47 AM
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Rule 109:1-1-03 | Group or consolidated registration.
Effective:
August 2, 2021
(A) A charitable trust, which is required to register with the attorney general under section 109.26 of the Revised Code and is the central organization which has been issued a group exemption letter by the internal revenue service and which files a group return for federal tax purposes, may file a group registration form through the attorney general's on-line registration and filing system, and thereafter a group annual report, for any charitable trust that is included as a subordinate organization within the group exemption letter and also required to register under that section. (B) Yearly, a charitable trust which files a group registration form shall provide a list of all chapters or charitable trusts that are included as subordinate organizations within the group exemption letter issued by the internal revenue service and that are incorporated or otherwise organized in Ohio, conduct program services in Ohio or have assets in Ohio, and include the employer identification number of each individual chapter or charitable trust in the group. For the purpose of this paragraph, "assets" includes cash, inventory, equipment, real estate, securities, investments, financial accounts and any other property. (C) A community trust or community foundation, which is required to register with the attorney general under section 109.26 of the Revised Code, and which files a consolidated return for federal tax purposes, may file a consolidated registration form through the attorney general's on-line registration and filing system and thereafter a consolidated annual report, for any charitable trust that is included as a component fund within the consolidated return and also required under that section.
Last updated August 2, 2021 at 10:27 AM
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Rule 109:1-1-04 | Annual report.
Effective:
September 11, 2020
(A) Any charitable trust which is required to register with the attorney general pursuant to rule 109:1-1-02 of the Administrative Code, must file an annual report for any taxable year in which such trust has gross receipts of more than twenty-five thousand dollars or gross assets of more than twenty-five thousand dollars. All charitable trusts required to file an annual report with the attorney general, including trusts that are exempt from filing financial information with the internal revenue service, shall file a form prescribed by the attorney general. (B) The annual report shall be filed with the attorney general on or before the fifteenth day of the fifth month following the close of the trust's taxable year or at the same time as the federal return is required by the internal revenue service, taking into account any applicable extension of the federal filing date. (C) The following fees shall accompany the annual report: | Assets | Fee | | Less than $25,000 | -0- | | $25,000 but less than $100,000 | $50.00 | | $100,000 but less than $500,000 | $100.00 | | $500,000 or more | $200.00 |
All filing fees, including any late fees, must be paid by electronic forms of payment acceptable to the attorney general, payable to the treasurer, state of Ohio.
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Rule 109:1-1-05 | Place of filing.
The attorney general's on-line registration and filing system shall be utilized, to the extent applicable, for the submission of registration forms, annual reports and filing fees. All required documents related to registration and annual reports that cannot be accepted through the on-line filing system and all correspondence may also be directed to the "Ohio Attorney General, Charitable Law Section, 30 East Broad Street, 25th Floor, Columbus, Ohio 43215."
Last updated May 27, 2022 at 10:39 AM
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Rule 109:1-1-06 | Determination letters.
Effective:
September 10, 2015
(A) Any person or organization desiring a determination by the attorney general regarding the application of the provisions of sections 109.23 to 109.33, of the Revised Code, or the rules promulgated thereunder, relating to the registration or annual financial report requirements of such person or organization, may request a determination. Such request shall be made through the attorney general's on-line registration and filing system, setting forth the operative facts, the precise determination requested and the legal reasons that support the requested determination. (B) In response to any such request, the attorney general may issue a letter making the determination requested or making any other determination based upon the facts disclosed, or the attorney general may decline to issue a determination letter. No determination letter shall be issued with respect to any issue that is the subject of pending litigation in which the person or organization is a party, or that does not affect the person or organization making the request. A determination letter shall be binding only as between the attorney general and the person or organization that requested the same and may not be relied upon by any other person or organization with respect to any issue, however similar in nature. The attorney general has the authority to revoke any determination made.
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Rule 109:1-1-08 | Notice of revocation of federal taxation exemption.
Any charitable trust which is required to register with the attorney general and is no longer exempt from federal taxation, must notify the attorney general's charitable law section immediately upon receipt of notice of the revocation. The notification to the attorney general shall include a copy of the revocation letter issued by the internal revenue service, which shall be made a public record.
Last updated May 20, 2022 at 10:45 AM
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Rule 109:1-1-09 | Notice of dissolution of a charitable trust.
Effective:
September 10, 2015
Any charitable trust required to be registered with the attorney general that dissolves must, at the time of dissolution, file a final annual report as described in rule 109:1-1-04 of the Administrative Code and shall include a schedule of the charitable trust's final distributions.
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Rule 109:1-1-10 | Charitable advisory council.
Effective:
November 27, 2006
(A) There is hereby established the charitable advisory council. The council shall consist of eleven members to be appointed by the attorney general and shall include members who represent a broad range of charities by size and purpose, including but not limited to representatives for grantmaking charities, charitable hospitals, charitable nursing homes and United Way organizations as well as members who possess general expertise in the management of charitable organizations. The council shall also include members who represent the interests of charitable donors and charitable beneficiaries. The members shall annually vote to elect one of its members to serve as chairperson. All members shall serve at the pleasure of the attorney general, with all terms expiring no later than the term of the appointing attorney general. (B) The attorney general shall not compensate members of the charitable advisory council and shall not provide reimbursement to members for expenses that are incurred in the conduct of their official duties. (C) The charitable advisory council shall advise the attorney general in determining training and educational needs of charitable organizations and model policies related to governance and administration of charitable organizations in accordance with fiduciary principles, assist the attorney general in identifying emerging issues and trends affecting charities, and advise the attorney general on other related issues at the request of the attorney general.
Last updated November 15, 2021 at 11:51 AM
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