Statutes, codes, and regulations
Ohio Administrative Code
Title 109:1 - Charitable Foundations
Chapter 109:1-1 - Registration of Charitable Trusts
Section 109:1-1-08 - Notice of revocation of federal taxation exemption

Ohio Admin. Code 109:1-1-08

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Current through all regulations passed and filed through December 23, 2024
Section 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 , 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.

Ohio Admin. Code 109:1-1-08

Five Year Review (FYR) Dates: 5/20/2022 and 05/20/2027
Promulgated Under: 119.03
Statutory Authority: 109.27
Rule Amplifies: 109.26
Prior Effective Dates: 05/30/1997, 08/31/2001, 05/18/2012
Five Year Review (FYR) Dates: 05/22/2017 and 05/22/2022
Promulgated Under: 119.03
Statutory Authority: 109.27
Rule Amplifies: 109.26
Prior Effective Dates: 5/30/1997, 8/31/2001