State law regarding nonprofits varies, so it is important to check the state statutes and reporting requirements
An overview of Ohio nonprofit law can be found in The Guide to Nonprofit Organizations in Ohio published by the Ohio Secretary of State.
Additional information on Ohio nonprofit law can be found on the website for the Attorney General of Ohio, including details regarding the legal responsibilities of board members, charitable gambling law, etc. Please note that this site often refers to nonprofit organizations as charitable trusts. Nonprofit organizations can also utilize the Attorney General's Office to file a fraud complaint. This Nonprofit Complaint Brochure explains more about the program.
Information on registration requirements for West Virginia nonprofits is available on the website of the West Virginia Secretary of State.
Additional information is available through the West Virginia State Tax Department as a PDF document.
State-specific legal information for Kentucky nonprofits is available on the website of the Secretary of State.
Kentucky statutes regarding nonprofits can be reviewed online by goind to the Kentucky Revised Statutes and scrolling down about one half page to the section on nonprofit law.