Ohio Admin. Code 109:1-1-03 - Group or consolidated registration
(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,
filed a return or other document with the internal
revenue service indicating that the chapter or charitable trust is located 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.
Notes
Promulgated Under: 119.03
Statutory Authority: 109.27
Rule Amplifies: 109.26, 109.31
Prior Effective Dates: 05/03/1976, 11/27/2006, 02/12/2016
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