Start a nonprofit · Ohio
How to Start a Nonprofit in Ohio
Ohio charges $99 to file the articles of a nonprofit corporation and requires a board of at least three, with a narrow exception for corporations that have only one or two members. Most Ohio charities also register with the Attorney General's Charitable Law Section, and the Secretary of State's fee schedule shows a $25 statement of continued existence every five years for a nonprofit corporation.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Ohio requirements in one table.
| Type of entity | An Ohio nonprofit corporation, created by filing articles of incorporation with the Secretary of State on Form 532B. Sources: SOS filing forms, Ohio agency fee schedule |
|---|---|
| State filing fee | $99 for articles of incorporation, a one-time fee under R.C. 111.16(A)(1). Sources: Ohio agency fee schedule |
| Board size | At least three directors, called trustees in some Ohio nonprofits. A corporation with only one or two members may have fewer than three directors, but not fewer than its number of members. Sources: R.C. 1702.27 |
| Statutory agent | Ohio's term for a registered agent. Changing or resigning the agent is a $25 filing. Sources: Ohio agency fee schedule |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Charity registration | Most Ohio charities, and those soliciting in the state, register with the Attorney General's Charitable Law Section. The state asks new organizations to register within six months of creation. Sources: AG charity registration |
| Recurring state filings | A $25 statement of continued existence every five years, per the Secretary of State fee schedule, plus an annual report to the Attorney General. |
The steps
Four steps, in the order they happen.
Seat at least three directors and choose a statutory agent.
Ohio requires the number of directors fixed by the articles or regulations to be not less than three. If the corporation has only one or two members, the number may be lower, but it cannot fall below the number of members.
Ohio calls its registered agent a statutory agent. The Secretary of State's fee schedule lists a $25 filing to change or resign a statutory agent or to change the agent's address, so choose someone who will be reliably reachable.
Sources: R.C. 1702.27, Ohio agency fee schedule
File the articles on Form 532B and pay $99.
Ohio's nonprofit articles are filed on Form 532B with the Secretary of State. The filing fee is $99. Expedited filing is available at three levels, $100, $200 and $300, under R.C. 111.23 and Ohio Administrative Code 111-9-02. Ask the Secretary of State which turnaround each level buys before you pay for one.
Sources: Ohio agency fee schedule, SOS filing forms
Apply to the IRS for 501(c)(3) status.
Forming an Ohio corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register with the Attorney General's Charitable Law Section.
The Attorney General's information sheet says most Ohio charities, and those soliciting in the state, are required to register, and it directs new organizations to register online within six months of creation. Registration fees are based on a sliding scale. The sheet does not state the amounts, and the online system shows the fee when you file, payable by electronic check or credit card.
Exemptions are narrow. Organizations organized and operated exclusively for religious purposes are commonly exempted. To request an exemption, create an online account and explain how it applies. The Attorney General's office evaluates the request and records its determination in your file.
Sources: AG charity registration
Other Secretary of State fees
What else the Secretary of State charges a nonprofit.
These are the fees from the state's January 30, 2026 agency fee schedule that matter to a nonprofit corporation after formation.
Amendments.
$50 to file and record a certificate of amendment to the articles, under R.C. 111.16(B).
Sources: Ohio agency fee schedule
Statement of continued existence.
$25, every five years, under R.C. 111.16(O).
Sources: Ohio agency fee schedule
Reinstatement.
$25 to reinstate an entity cancelled by operation of law, under R.C. 111.16(Q) and 1702.06(M). A separate $10 additional fee applies to corporation reinstatements under R.C. 5733.22(A)(1)(c).
Sources: Ohio agency fee schedule
Statutory agent changes.
$25 for a change of agent, a resignation of agent, or a change of the agent's address.
Sources: Ohio agency fee schedule
After you form
Staying in good standing.
Two things recur: the continued existence statement and the Attorney General annual report.
File the statement of continued existence every five years.
The Secretary of State's fee schedule lists a $25 filing every five years for a statement of continued existence of a nonprofit corporation. It lists no annual or biennial filing for nonprofit corporations. Put the five-year date on the board's calendar when the articles are approved.
Sources: Ohio agency fee schedule
File the annual report with the Attorney General.
Annual reports are due on the 15th day of the fifth month after the end of the organization's fiscal year. If the IRS grants an extension for Form 990, the annual report is due on the same date as the extended federal form.
Sources: AG charity registration
Common questions
Quick answers.
How much does it cost to start a nonprofit in Ohio?
The government fees are $99 to the Secretary of State plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $374 or $699 as of the date this page was verified. Charity registration with the Attorney General adds a fee on a sliding scale.
How many trustees does an Ohio nonprofit need?
At least three. If the corporation has only one or two members, the number may be lower but cannot fall below the number of members.
Does an Ohio nonprofit file an annual report with the Secretary of State?
The Secretary of State's fee schedule lists a $25 statement of continued existence every five years for nonprofit corporations and no annual or biennial filing. The Attorney General separately requires registered charities to file an annual report.
Do I have to register with the Attorney General?
Most Ohio charities, and those soliciting in the state, are required to register, and exemptions are narrow. Organizations organized and operated exclusively for religious purposes are commonly exempted.
After the filing
What comes next for a Ohio nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Ohio Legislative Service Commission, Secretary of State Agency Fees (January 30, 2026)
- Ohio Revised Code section 1702.27, directors
- Ohio Secretary of State, Business Filing Forms and Fee Schedule
- Ohio Attorney General, Charitable Registration in Ohio
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.