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Community Development Clinic (LAWS 6011)

Ohio Revised Code & Ohio Administrative Code

Under Ohio Law a nonprofit organization can be either an unincorporated association or a nonprofit corporation.

Under Ohio Law non-profit corporation dissolution can be done voluntarily or by a judge.

  • Nonprofit Corporation Law: Chapter 1702 of the Ohio Revise Code (ORC). [Be Aware]
    • 702.47 Voluntary dissolution
    • 1702.52 Judicial dissolution

Income Tax

Other Taxes

Forms

United States Code & Code of Federal Regulations

Federal Income Tax

  • 26 USC 501 (2012): Exemption from tax on corporations, certain trusts, etc. (Note: "(c)(3)" is a provision of this section)
    • 26 CFR 1.501(C)(3)-1 (2019): Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals.

Other Taxes

Forms, Instructions, and More

Federal