Frequently Asked Questions
FAQ > Charitable Registration Deadlines and Fees FAQs

Frequently Asked Questions

Questions


Answers

Does the Attorney General honor extensions granted by the IRS and is a form required to extend the state deadline?

The Attorney General’s Office honors all extensions granted by the IRS and no form is required to extend the state filing deadlines if an IRS extension was granted.



How do I pay charitable registration fees online?
Users of the system can elect to use a credit card or make an electronic payment. If electronic payment is selected, the charitable registration system will ask for the routing number and account number connected with the group’s account. If your organization needs to authorize a payee for electronic payment, please be sure this is taken care of prior to submitting a payment online. Otherwise, your organization could be subject to late fees if an electronic check does not go through if the State of Ohio is not listed as an approved recipient of funds. The system will provide an invoice and receipt that can be printed and maintained. If the payment is rejected by the bank or rejected for insufficient funds, an email message will be forwarded to all users associated in the system with the organization.


Does the Attorney General honor extensions granted by the IRS and is a form required to extend the state deadline?
The Ohio Attorney General’s automatically grants any IRS extension; therefore, you do not need to let us know that you filed for an extension with the IRS and you cannot do this within the online system.  We will still send reminders regarding upcoming deadlines, but you can disregard those reminders if you requested an extension.

How safe is it to make online payments for charitable registration fees?
The Ohio Attorney General’s payment portal provides for secure transactions and meets all federal and state requirements for online payment transactions.


What are my choices in how I decide to pay fees for my charitable filings?
Organizations can make payments through the online charitable registration system with credit cards or electronic checks. When using electronic payments from an account, be certain to add the State of Ohio as an approved recipient of funds if required by your account in advance. Otherwise, the transaction may be rejected. Checks can also be mailed but must be received in the Ohio Attorney General’s office by the filing deadline to avoid late fees. Make checks payable to the Treasurer of State and include the EIN of the organization on the check. Checks should be mailed to Ohio Attorney General’s Office, Charitable Law Section, 150 East Gay Street, 23rd Floor, Columbus, OH 43215.


What are the fees for charitable registration and reporting?
The fee schedule for Ohio groups registering under the Ohio Charitable Trust Act is based on the group’s assets:
 
Assets Fees
Less than $25,000 $0
$25,000 - $100,000 $50
$100,000 - $500,000 $100
$500,000 or more $200

There is a $200 late fee assessed for groups failing to submit trust fees by the deadline. The date of the online submission or the postmark date for checks mailed to our office are used to determine timeliness.
 
For groups soliciting in Ohio and registering under the Charitable Organizations Act, the fee schedule is based on the amount of contributions received:
 
Contributions Fees
Less than $5,000 $0
$5,000 - $25,000 $50
$25,000 - $50,000 $100
$50,000 or more $200

There is a $200 late fee assessed for groups failing to submit solicitation fees by the deadline. The date of the online submission or the postmark date for checks mailed to our office are used to determine timeliness.

All checks should include the organization’s EIN and be written to the Treasurer, State of Ohio. The online charitable registration system will automatically calculate the fees due.


When are the deadlines for filing charitable reports?
The annual filings are due on the 15th day of the fifth month following the close of a fiscal year. For example, if a group’s fiscal year ends Dec. 31, the filing is due on May 15. The office does not grant extensions but abides by extensions granted by the IRS. If an organization has requested and received an IRS extension, the Ohio filing will be due on the same date as the IRS deadline.
 
For organizations planning to solicit within the state, the registration process must be completed prior to soliciting gifts. For new Ohio organizations, registration is required within six months of the creation of the trust and prior to soliciting.
 
Determinations on when groups have submitted materials are based on the time and date of the online submission, unless checks and other materials are mailed to the office. When groups elect to mail a check instead of paying online, the submission date will be based on the postmark date on the envelope. Late fees may be assessed for materials mailed after the due date. For this reason, it is best to submit payments online.


Why was my charitable organization assessed a late fee?
Late fees are automatically assessed by the system when groups fail to complete their required filings by the due date. The system easily identifies the time and date organizations complete their online filings. It is important for groups to remember that if they opt to pay fees by mailing a check instead of paying online, the filing is not complete until the check is received, and a late fee will be assessed if the postmark date is after the filing deadline.