Community Development Clinic (LAWS 6011)

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

• Uniform Unincorporated Nonprofit Association Act: Chapter 1745 of the Ohio Revised Code (ORC). [Be Aware]
• Nonprofit Corporation Law: Chapter 1702 of the Ohio Revise Code (ORC). [Be Aware]

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

• 57 ORC 5751.01 Definitions (in Chapter 5751 Commercial Activity Tax) [Be Aware]
  • 57 OAC 5703-29-10 Nonprofit organization and contributions [Be Aware]

Other Taxes

• Ohio Department of Taxation, Ohio's Taxes

Forms

• Ohio Secretary of State, Filing Forms & Fee Schedule (forms listed under Domestic Nonprofit Corporation Filing Forms)

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

• IRS, Business Taxes

Forms, Instructions, and More

Federal

• IRS, Annual Exempt Organization Returns, Notices and Schedules