Ohio Admin. Code 109:1-1-08 - Notice of revocation of federal taxation exemption
Any charitable trust which is required to register with the attorney general and is no longer exempt from federal taxation pursuant to Section 501(c)(3) of the Internal Revenue Code, must notify the attorney general's charitable law section immediately upon receipt of notice of the revocation. The notification to the attorney general shall include a copy of the revocation letter issued by the internal revenue service, which shall be made a public record.
Notes
Promulgated Under: 119.03
Statutory Authority: 109.27
Rule Amplifies: 109.26
Prior Effective Dates: 05/30/1997, 08/31/2001, 05/18/2012
Promulgated Under: 119.03
Statutory Authority: 109.27
Rule Amplifies: 109.26
Prior Effective Dates: 5/30/1997, 8/31/2001
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