Does a Ohio Nonprofit Need an Audit?
Ohio requires a registered charitable organization to file an annual financial report with the Attorney General, who accepts a copy of its IRS return; the statute section sets no audit requirement, though the annual report asks whether an independent audit occurred. A charity with gross revenue of $25,000 or less, excluding grants, that pays no solicitor need not register.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Ohio nonprofit need an audit?
Ohio requires a registered charitable organization to file an annual financial report with the Attorney General, who accepts a copy of its IRS return; the statute section sets no audit requirement, though the annual report asks whether an independent audit occurred. A charity with gross revenue of $25,000 or less, excluding grants, that pays no solicitor need not register.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charity registration | Charitable organizations that solicit contributions in Ohio, except those exempt under R.C. 1716.03 | Every charitable organization that intends to solicit contributions in Ohio, except those exempted under section 1716.03, must file a registration statement with the Attorney General before soliciting and annually thereafter. An organization that does not receive gross revenue, excluding grants or awards from the government or from a 501(c)(3) organization, in excess of $25,000 during its immediately preceding fiscal year, and does not compensate any person primarily to solicit contributions, is not required to file a registration statement; it must file within thirty days after its gross revenue exceeds $25,000. | — | Ohio Revised Code § 1716.02 (Registration statement) and § 1716.03 (Exemptions) | Last verified: 2026-11-15 |
| State annual financial report | Every charitable organization required to register under R.C. Chapter 1716 | Every charitable organization that is required to register shall file an annual financial report with the Attorney General upon a form prescribed by him, including a balance sheet, a statement of support, revenue, and expenses, and any changes in the fund balance, the names and addresses of the charitable organizations, fund-raising counsel, professional solicitors and commercial co-venturers used, if any, and the amounts received from each, and a statement of functional expenses. The Attorney General shall accept a copy or duplicate original of a financial statement, report, or return filed with the IRS. The section does not mention an audit. | — | Ohio Revised Code § 1716.04 (Annual financial report) | Last verified: 2026-11-15 |
| State annual report question | Organizations filing the annual report online with the Charitable Law Section | The Attorney General's list of annual report questions asks: Did your organization have an independent audit for the fiscal year for which you are currently filing? It sets no dollar threshold for an audit. The same list states that organizations with less than $25,000 in both revenue and assets in a given fiscal year are only required to complete Step 1. | — | Ohio Attorney General, Charitable Law Section - List of Annual Report Questions | Last verified: 2026-11-15 |
Who enforces this in Ohio?
The first rule in the table comes from Ohio Revised Code § 1716.02 (Registration statement) and § 1716.03 (Exemptions). Check that source for the Ohio office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Ohio nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Ohio nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Ohio nonprofit need an audit?
Ohio requires a registered charitable organization to file an annual financial report with the Attorney General, who accepts a copy of its IRS return; the statute section sets no audit requirement, though the annual report asks whether an independent audit occurred. A charity with gross revenue of $25,000 or less, excluding grants, that pays no solicitor need not register.