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Managing The ProcessThere are many specific details for beginning a new nonprofit corporation and for ending one. This section gives an overview of the items that need attention, government regulations you need to follow and the proper forms to fill out and send to the appropriate government agency. "Creating the Nonprofit Under Ohio Law" on this site
"Ending the Nonprofit Corporation" on this site
Suggested Internet Links and Printed ResourcesSites for Creating the Nonprofit and Ending One Section 501 of the United States Tax Code. Exemption from tax on corporations, certain trusts, etc.
126th Ohio General Assembly-H.B 42
America's Charities is good for finding information on smaller charities-those with revenues less than $25,000/yr.
Association of Research on Nonprofit Organizations and Voluntary Action (ARNOVA) is an international organization whose research gives an understanding of the Nonprofits, philanthropy and volunteerism.
Center for Lobbying in the Public Interest (CLPI) is an organization that supports and promotes the rights of Nonprofits to advocate and lobby in the public interest.
Charity Navigator-America's Largest Charity Evaluator is a nonprofit organization that seeks out and evaluates charities all over the country.
Core Operating Standards for Startup Nonprofit Organizations
The Chronicle of Philanthropy
The Internal Revenue Service Publication Number 557 "tax-exempt status for your organization" contains samples of the required language and is available for free from the IRS Forms Distribution Center, P.O. Box 8903, Bloomington, Illinois 61702-8903.
Faith-Based Initiatives
Federal Department of Labor (DOL)
The Foundation Center-Researching Philanthropy Literature of the Nonprofit Sector-23,440 full bibliographic citations, 15,810 descriptive abstracts.
Internal Revenue Service (IRS)
The different filing forms' requirements (for each type of nonprofit) are explained in the instructions for form 990 at the IRS Web site
Information on the rules for filing tax returns with the State of Ohio can be found at the Ohio Attorney General's Office Web site
One of the best Web sites for information about federal tax-exemption and tax filings is under the "Charities and Nonprofits" section at
Certain types of organizations need to be concerned about other taxes. Section 501(c)(3) (public charity) organizations and section 501(c)(4) (social welfare) organizations need to follow the laws about excise tax (commonly called "excess benefit transactions") in section 4958 of the IRS Code. Information about section 4958.
General IRS Information for Charitable Organizations
What You Need to Know Before Starting a Nonprofit...Get Ready Get Set This is a project of the California Management Assistance Partnership (written by Peter B. Manzo and Alice Espey with Nora Burton and Snow Tempest, and published by the Center for Nonprofit Management). A reminder that the California laws listed in this publication may be different than Ohio laws, however, the basic information is excellent.
For a collection of articles called "Guide to Private Foundations" on the IRS site.
Free Management Library for Nonprofits and Profits Provided by Authenticity Consulting, LLC.
The Mandel Center for Nonprofit Organizations an Academic Center for Nonprofit Management offers good information from Case Western Reserve in Cleveland, Ohio.
National Center for Charitable Statistics-NCCS National National Council of Nonprofit Associations (NCNA) is the network of state and regional nonprofit associations serving over 22,000 members in 46 states and the District of Columbia. NCNA links local organizations to a national audience through state associations and helps small and mid-sized nonprofits.
Nonprofit laws are listed in: Index of Chapter 1702 Ohio Revised Code, Nonprofit Corporation Law
Nonprofit Organizations
Nonprofit Resource Guide - Search Find Nonprofit organizations by state, type and name.
Nonprofit Sector Research Fund-The Aspen Institute - The Nonprofit Sector Research Fund awards research grants, convenes leaders and disseminates research findings to expand knowledge of the Nonprofit sector and philanthropy, improve Nonprofit practices and inform public policy related to Nonprofits.
The Nonprofit Times-The Leading Business Publication for Nonprofit Management
OANO-Ohio Association of Nonprofit Organizations
Office of Management and Budget (OMB)
Office of Unemployment Compensation
The Ohio Secretary of State's Articles of Incorporation form and instructions are at
The Ohio Attorney General has a pamphlet, which gives advice for persons serving as directors of nonprofit corporations.
For information about registering with the Ohio Attorney General
Online Resources - The Center for Nonprofit Excellence offers training and consulting services covering a wide range of issues for Nonprofits of all sizes.
Ohio Wage Hour Bureau
Philanthropy News Digest (PND)
PNNOnline is a nonprofit news and information source
If you plan to be tax-exempt, the purpose statement must meet the Nonprofit laws listed in Section 501(c)(3) of the Internal Revenue Code
Forms need to be filled out and sent to the Secretary of State regularly.
There are ongoing filing obligations in order to continue being a Nonprofit. Again, the Secretary of State's Web site is probably the best source for information.
ServiceLeader.org is a project of the RGK Center for Philanthropy and Community Service at the Lyndon B. Johnson School of Public Affairs of the University of Texas at Austin, provides information on all aspects of volunteerism.
Social Science Research Network
Information for organizations that intend to ask for contributions is at These are links to the legal forms that must be filed with the Ohio Secretary of State's office
These forms, along with all other business forms, are listed on the Secretary of State's Web site at this address
Ohio Attorney General supervises the activities of nonprofit organizations. For proper forms and information visit the Ohio Attorney General's site.
Nonprofits that ask for funds from the public for charitable purposes must file an annual financial report with the Ohio Attorney General.The Solicitation Registration Form and Annual Financial Report can be found on the Ohio Attorney General's Web site.
Nonprofit Good Practice Guide Provided by the Dorothy A. Johnson Center for Philanthropy & Nonprofit Leadership
Nonprofit Nuts and Bolts Publishing aims to provide practical, timeless management ideas that help nonprofit professionals tackle the nuts and bolts of managing their organization. It strives to be a valuable, information-packed resource for busy, budget-stretching nonprofit professionals. It covers key topics such as fundraising, volunteer management, public relations, special events, leadership, marketing, meetings, staff management, motivation, board relations, team building, time management, committees and technology.
Local Solicitation and Reporting Information
Technical Resources and Links Provided by the Rasmuson Foundation of Alaska
SBA-Nonprofit Organizations Small Business Administration
U.S.P.S-How to Apply for Authorization to Mail at Nonprofit Rates
U.S.P.S-Special Rates for Nonprofit Mailers
U.S.P.S-Who Qualifies for Nonprofit Rates
Book ReferenceA wonderful book that has information on forming and running nonprofits, Guidebook for Directors of Nonprofit Corporations Committee on Nonprofit Corporations. Editors, George W. Overton, Jeannie Carmedelle Frey, Second Edition, Section of Business Law American Bar Association, 2002. Sites for Ending the NonprofitNonprofit laws are listed in the Index of Chapter 1702 Ohio Revised Code, Nonprofit Corporation Law
In order to complete the form of a merger or consolidation with the Secretary of State, certain items must be included. A list of business forms can be found at
There are many Ohio forms, instructions, and items required in order to legally end a nonprofit. The forms to fill out and information on how to file are at the Ohio Secretary of State's site.
Section 1702.43 Ohio Revised Code, Merger of Nonprofit Corporation. The forms to fill out and information on how to file are at the Ohio Secretary of State's site.
Information about the dissolution of a nonprofit can be found in Section 1702.47 Ohio Revised Code, Voluntary Dissolution of Nonprofit Corporation.
More information is on the Ohio Secretary of State's site
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