An LLC in Ohio can be for a profit or nonprofit purpose. Refer to the Setting up an LLC page of this guide for steps in creating an LLC. Refer to the Home page for the Ohio Law on LLCs.
Debt-financed income (Section 514) by Fiduciary duties of nonprofit directors and officers by 
How to Form a Nonprofit Corporation: A Step-by-Step Guide to Forming a 501(c)(3) Nonprofit in any State by 
The law of tax-exempt organizations by 
Nonprofit organizations: law and taxation by Social enterprise by non-profits and hybrid organizations by Tax-exempt organizations: reporting, disclosure and other procedural aspects by 
Tax planning and compliance for tax-exempt organizations by Unrelated business income tax by 1. Apply for tax-exempt status with the IRS and obtain a determination letter from the IRS. Contact the Ohio Department of Taxation and your county and local governments to determine how to apply for applicable exemptions.
2. Register with the Ohio Attorney General's office before engaging in any solicitation activities for a nonprofit organization.
3. Apply for a nonprofit postal permit from the United States Postal Service.