Non-Profit and Tax-Exempt Organizations

Our attorneys at Ritter & Randolph provide comprehensive legal counsel regarding all aspects of non-profit law for businesses operating in Ohio. We have extensive experience in advising non-profit organizations and foundations in all aspects of their organization and operation beginning with the initial application and working with the organization to sort out issues that are particular to non-profit organizations. We assist organizations by handling their compliance and legal issues, so the organization can devote its resources solely to its charitable purpose.

We have represented a variety of organizations ranging from public and private charities to educational and religious organizations, to smaller cultural and community organizations. We work with accountants and financial professionals to best represent the organization and structure best practices in donor relations and compliance. Our attorneys frequently serve as counsel, as board members, and executive officers for many of our non-profit clients, so each of them has the stewardship they need for their current and future needs.

Non-Profit and Tax-Exempt Organizations – Questions/Answers

1: I started a new charitable organization, what do I need to do in order to receive tax-deductible donations?: In order for an organization to take tax deductible donations, it must be determined to be tax exempt by the Internal Revenue Service (I.R.S.). This process involves filling out a Form 1023 application or 1023-EZ, attaching all the necessary paperwork and submitting it with a fee to the I.R.S. A qualified attorney with non-profit experience should be hired to guide your organization through the process.
2: Once my tax-exempt application is approved by the I.R.S. do I need to file anything else to continue operating my charity?: Yes. Each year most organizations are required to file either a Form 990 or 990-N with the I.R.S. or it will lose its tax-exempt status if it fails to file for three consecutive years. Additionally, charities need to file annual reports to the Ohio Attorney General detailing its activities in the past year.
3: Can my charity hold a poker night or a raffle as a fundraiser?: The regulations governing these activities are determined at the state level and the Ohio Revised Code outlines which fundraisers are allowed under the law. In general, these activities are limited to how often they are put on, where the profits are going, and the location of the event. An attorney should be sought prior to engaging in these types of fundraisers.

Contact Marc A. Randolph, Esq. at mrandolp@ritter-randolph.com or Joseph Zoimen, Esq. at jzoimen@ritter-randolph.com for advice and assistance with your current non-profit or tax exempt organization or for legal counsel in the formation of one.