Effective: September 10, 2010
Latest Legislation: House Bill 519 - 128th General Assembly
Except as otherwise provided by this section, the trustees of a charitable trust required to register under section 109.26 of the Revised Code shall file annual reports on forms prescribed by the attorney general, on or before the fifteenth day of the fifth month following the close of the trust's taxable year as established for federal tax purposes; or, in lieu of filing those reports, the trustees may file complete copies of all annual federal returns required to be filed by the trust with the internal revenue service for the taxable year, together with all schedules, attachments, and reports due with the return or returns. The federal returns shall be filed with the attorney general at the same time as required by the internal revenue service, taking into account any applicable extension of the federal filing date.
The annual report shall be signed by the trustee who is authorized to sign it. The annual report shall be considered certified by the trustee and the trustee's signature on the report shall have the same effect as though made under oath.
A charitable trust required to register under section 109.26 of the Revised Code is not required to file the reports required by this section if any of the following apply:
(A) It is organized and operated exclusively for religious purposes.
(B) It is an educational institution that normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on.
(C) For any taxable year it has gross receipts of less than twenty-five thousand dollars and at the end of which it has gross assets of less than twenty-five thousand dollars.
The attorney general, by rule pursuant to section 109.27 of the Revised Code, may exempt other classes of charitable trusts from the requirements of this section, and may by rule increase monetary limits set forth in division (C) of this section, that require filing with the attorney general's office.
The attorney general may institute judicial proceedings to secure compliance with this section and to secure the proper administration of any trust or other relationship to which this section applies. The willful failure of any trustee to file reports as required by this section may be grounds for judicial removal of the trustee responsible for such failure.
The attorney general shall charge the following fees for filing the annual report:
For the purposes of this section, "assets" refers to the total fair market value of the charitable trust's assets at the end of that trust's taxable year as established for federal tax purposes.
Any charitable trust that fails to pay the fee required by this section at the time required shall pay an additional fee of two hundred dollars, except that the attorney general may waive the two-hundred-dollar fee upon a showing that the trustees of the charitable trust failed to pay the fee for filing the annual report at the time required by this section for reasons that were beyond the control of the trustees of the charitable trust or of a designee of the trustees.
This section shall not be subject to section 119.12 of the Revised Code.
Structure Ohio Revised Code
Chapter 109 | Attorney General
Section 109.01 | Election - Term.
Section 109.02 | Duties as Chief Law Officer.
Section 109.03 | Appointment of Assistant Attorney General and Chief Counsel - Duties.
Section 109.04 | Powers and Duties of First Assistant Attorney General.
Section 109.07 | Special Counsel.
Section 109.08 | Special Counsel to Collect Claims.
Section 109.081 | Attorney General Claims Fund.
Section 109.082 | Problem Resolution Officers for Tax Collection Complaints.
Section 109.09 | Action on Official Bonds.
Section 109.10 | Proceedings in Quo Warranto.
Section 109.11 | Attorney General Reimbursement Fund.
Section 109.111 | Attorney General Court Order Fund.
Section 109.112 | Notice of Receipt of Funds; Disposition of Funds.
Section 109.12 | Legal Advice to State Officers and Boards.
Section 109.121 | Real Property Title Review and Opinion.
Section 109.122 | Review of Entertainment or Sponsorship Contracts of Expositions Commission.
Section 109.13 | General Assembly May Require Written Opinions.
Section 109.14 | Attorney General Shall Advise Prosecuting Attorneys and Township Law Directors.
Section 109.15 | Forms of Contracts.
Section 109.16 | Suits May Be Brought in Franklin County.
Section 109.17 | Writs in Other Counties.
Section 109.18 | Service by Publication.
Section 109.19 | Security for Costs and Verification of Pleadings.
Section 109.20 | Actions to Be Taken Out of Their Order.
Section 109.21 | Moneys Paid Into General Revenue Fund.
Section 109.22 | Registers Shall Be Kept.
Section 109.23 | Charitable Trust Defined.
Section 109.231 | Prohibited Administrative Acts.
Section 109.232 | Amendment of Governing Instrument of Trust.
Section 109.24 | Investigating Transactions and Relationships of Trustees of Charitable Trust.
Section 109.25 | Attorney General Is Necessary Party to Charitable Trust Proceedings.
Section 109.26 | Registration of Charitable Trusts.
Section 109.27 | Administrative Rules.
Section 109.28 | Inspection of Register of Charitable Trusts.
Section 109.29 | Courts to Furnish Information Relating to Charitable Trusts.
Section 109.31 | Trustee's Annual Report to Attorney General.
Section 109.32 | Charitable Law Fund.
Section 109.34 | Notice of Transactions by Nonprofit Health Care Entity.
Section 109.35 | Approval or Disapproval of Proposed Transactions.
Section 109.36 | Defense of Officers and Employees Definitions.
Section 109.361 | Defense of State Officer or Employee in Civil Action.
Section 109.363 | Employer to Provide Written Report and Information.
Section 109.364 | Denial of Representation.
Section 109.365 | Information Obtained Is Privileged.
Section 109.366 | Administrative Rules.
Section 109.37 | Legal Representation of Correctional Employee.
Section 109.40 | Compilation of Statutes Relative to Obscenity.
Section 109.41 | Claiming Escheated Property.
Section 109.42 | Compilation of Statutes Relative to Victim's Rights.
Section 109.43 | Public Records Training Programs - Model Public Records Policy.
Section 109.46 | Domestic Violence Program Fund.
Section 109.51 | Bureau of Criminal Identification and Investigation Created.
Section 109.511 | Felony Conviction Precludes or Terminates Employment.
Section 109.52 | Operation and Maintenance of Bureau.
Section 109.53 | Equipment of Bureau.
Section 109.54 | Cooperation of Other Governmental Agencies.
Section 109.541 | Powers and Duties of Bureau.
Section 109.542 | Investigative Personnel Are Peace Officers.
Section 109.55 | Coordination of Law Enforcement Work and Crime Prevention Activities.
Section 109.57 | Duties of Superintendent.
Section 109.571 | National Crime Prevention and Privacy Compact.
Section 109.572 | Criminal Records Check.
Section 109.573 | DNA Laboratory - Databases.
Section 109.574 | Volunteers Have Unsupervised Access to Children Definitions.
Section 109.575 | Information Provided by Volunteers Having Access to Children.
Section 109.576 | Notice of Volunteer's Conviction.
Section 109.577 | Immunity From Civil Liability.
Section 109.578 | Criminal Records Check.
Section 109.579 | Criminal Records Check.
Section 109.5721 | Retained Applicant Fingerprint Database.
Section 109.58 | Standard Fingerprint Impression Sheet.
Section 109.59 | Fingerprint Impressions and Other Descriptive Measurements.
Section 109.60 | Forwarding Fingerprints and Descriptions to Bureau - Annual Methamphetamine Report.
Section 109.61 | Sheriff or Chief of Police to Forward Information to Bureau.
Section 109.63 | Superintendent May Testify.
Section 109.65 | Missing Children Clearinghouse - Missing Children Fund.
Section 109.66 | Publication of Statistical Data on Trafficking in Persons.
Section 109.68 | Establishment of Statewide Sexual Assault Examination Kit Tracking System.
Section 109.69 | Reciprocity Agreement.
Section 109.71 | Ohio Peace Officer Training Commission Created - Definitions.
Section 109.72 | Members - Organization.
Section 109.73 | Rule Recommendations.
Section 109.731 | Prescribed Forms.
Section 109.74 | Attorney General May Adopt and Promulgate Rules and Regulations.
Section 109.742 | Rules Governing Training of Peace Officers in Crisis Intervention.
Section 109.743 | Administrative Rules.
Section 109.745 | Training for Investigating and Handling Crime of Trafficking in Persons.
Section 109.746 | Public Awareness Programs Regarding Trafficking in Persons.
Section 109.748 | Rules Governing the Training of Tactical Medical Professionals to Carry Firearms.
Section 109.749 | Training Materials on Restraining or Confining Pregnant Children or Women.
Section 109.75 | Powers and Duties of Peace Officer Training Commission Executive Director.
Section 109.752 | Sheriff Attending Peace Officer Basic Training Programs.
Section 109.76 | Peace Officers Not Exempted From Civil Service.
Section 109.761 | Reports of Appointment to Peace Officer Training Commission.
Section 109.77 | Certificate of Completion of Basic Training Program Necessary for Appointment.
Section 109.771 | Authority of Tactical Medical Professionals to Carry Firearms.
Section 109.79 | Ohio Peace Officer Training Academy.
Section 109.80 | Basic Training Course for Sheriffs - Continuing Education.
Section 109.801 | Annual Firearms Requalification Program.
Section 109.803 | Continuing Professional Training for Peace Officers and Troopers.
Section 109.804 | Chief of Police Training Course; Equivalency; Deferral.
Section 109.81 | Antitrust Cases - Appointment of Special Counsel.
Section 109.82 | Antitrust Section - Fund.
Section 109.83 | Investigating Organized Criminal Activity.
Section 109.84 | Investigation and Prosecution of Violation of Workers Compensation Law.
Section 109.85 | Investigation and Prosecution of Violation of Medicaid Law.
Section 109.86 | Investigation and Prosecution of Patient Abuse or Neglect.
Section 109.87 | Acts or Practices in Violation of Federal Telemarketing Laws.
Section 109.88 | Investigation, Prosecution of Telecommunications and Telemarketing Fraud.
Section 109.89 | Access and Use of National Precursor Log Exchange Information.
Section 109.90 | Collaboration in Establishment and Administration of Drug Take-Back Program.
Section 109.91 | Crime Victims Assistance Office - State Victims Assistance Advisory Council.
Section 109.92 | State Financial Assistance to Victim Assistance Programs That Operate in State.
Section 109.921 | Rape Crisis Program Trust Fund.
Section 109.93 | Attorney General Education Fund.
Section 109.94 | Attorney General May Issue Identity Fraud Passport to Victim.
Section 109.941 | Technical Assistance Regarding Identity Fraud Crimes.
Section 109.95 | Criminal Proceedings for Election Fraud.
Section 109.97 | Capital Case Status Report.
Section 109.98 | Civil Action Against State Retirement Board Member for Breach of Fiduciary Duty.
Section 109.981 | Civil Action Against Workers' Compensation Oversight Commission Member.