Ohio Administrative Code Title 109:1 - Charitable Foundations
Certainly! Here's an overview of Title 109:1 – Charitable Foundations of the Ohio Administrative Code, which governs the registration, reporting, and regulation of charitable trusts in Ohio.
🧾 Overview of Title 109:1 – Charitable Foundations
Title 109:1 is administered by the Ohio Attorney General's Office and is designed to ensure transparency, accountability, and proper governance of charitable organizations operating within the state. The title comprises several chapters that outline the requirements for registration, reporting, and the establishment of advisory bodies.
📌 Key Chapters and Rules
Chapter 109:1-1 – Registration of Charitable Trusts
Rule 109:1-1-02 – Registration and Exemptions: This rule mandates that all charitable trusts must register with the Attorney General within six months of their creation or upon an event that necessitates registration, unless exempted under specific conditions. Exemptions include governmental units, religious organizations, educational institutions, and certain out-of-state charitable trusts. (codes.ohio.gov)
Rule 109:1-1-03 – Group or Consolidated Registration: Allows central organizations with group exemption letters from the IRS to file a consolidated registration and annual report for subordinate organizations included under the group exemption. (law.cornell.edu)
Rule 109:1-1-10 – Charitable Advisory Council: Establishes an advisory council consisting of 11 members appointed by the Attorney General. The council advises on training, educational needs, and emerging issues affecting charities. (codes.ohio.gov)
Chapter 109:1-2 – Reduced Charitable Bingo License Fees
Rule 109:1-2-01 – Place of Filing: Specifies that all required documents related to charitable bingo must be submitted through the Attorney General's online registration and filing system. (law.cornell.edu)
Rule 109:1-2-02 – Annual Financial Report of Charitable Organization: Outlines the requirements for charitable organizations to file annual financial reports, including applicable fees based on the amount of contributions received. (codes.ohio.gov)
🏛 Purpose and Authority
The rules under Title 109:1 are promulgated pursuant to Section 109.27 of the Ohio Revised Code and are designed to:
Ensure fiduciaries manage charitable trusts in accordance with their charitable purposes.(codes.ohio.gov)
Facilitate investigations by the Attorney General's office as authorized by Section 109.24.(codes.ohio.gov)
Implement registration and reporting requirements as outlined in Sections 109.26 and 109.31.(codes.ohio.gov)
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