ST 1994-04 - Non-profit Charitable Organizations - July, 1994
Division (B) of section 5739.02 of the Revised Code provides
in part that the tax levied therein does not apply to the
following:
(12) Sales of tangible personal property or services to
churches, to organizations exempt from taxation under section
501(c)(3) of the Internal Revenue Code of 1986, and to any
other nonprofit organizations operated exclusively for
charitable purposes in this state, no part of the net income
of which inures to the benefit of any private shareholder or
individual, and no substantial part of the activities of
which consists of carrying on propaganda or otherwise
attempting to influence legislation; sales to offices
administering one or more homes for the aged or one or more
hospital facilities exempt under section 140.08 of the
Revised Code; and sales to organizations described in
division (D) of section 5709.12 of the Revised Code.
Charitable purposes means the relief of poverty, the
improvement of health through the alleviation of illness,
disease, or injury, the operation of an organization
exclusively for the provision of professional, laundry,
printing, and purchasing services to hospitals or charitable
institutions, the operation of a home for the aged, as
defined in section 5701.13 of the Revised Code, the operation
of a radio or television broadcasting station that is
licensed by the federal communications commission as a
noncommercial educational radio or television station, the
operation of a nonprofit animal adoption service or a county
humane society, the promotion of education by an institution
of learning which maintains a faculty of qualified
instructors, teaches regular continuous courses of study, and
confers a recognized diploma upon completion of a specific
curriculum, the operation of a parent teacher association,
booster group, or similar organization primarily engaged in
the promotion and support of the curricular or
extracurricular activities of a primary or secondary school,
the operation of a community or area center in which
presentations in music, dramatics, the arts, and related
fields are made in order to foster public interest and
education therein, the production of performances in music,
dramatics, and the arts, or the promotion of education by an
organization engaged in carrying on research in, or the
dissemination of scientific and technological knowledge and
information primarily for the public.
Nothing in this division shall be deemed to exempt sales to
any organization for use in the operation or carrying on of a
trade or business, or sales to a home for the aged for use in
the operation of independent living facilities as defined in
division (A) of section 5709.12 of the Revised Code.
If you have any questions regarding this matter, you should
call us at 1-888-405-4039.
OHIO RELAY SERVICES FOR
THE HEARING OR SPEECH IMPAIRED
Phone: 1-800-750-0750