Ohio Code § 5709.04

§ 5709.04.

Money, credits, investments, deposits, and other intangible property belonging, either

legally or beneficially, to corporations, trusts, associations, funds, foundations,

or community chests, organized and operated exclusively for religious, charitable,

scientific, literary, health, hospital, educational, or public purposes, exclusively

for the prevention of cruelty to children or animals, exclusively for a home for the

aged, as defined in section 5701.13 of the Revised Code , or exclusively for contributing financial support to any such purposes, no part

of the net earnings of which inures to the benefit of any private shareholder member

or other individual, and no substantial part of the activities of which is carrying

on propaganda or otherwise attempting to influence legislation, shall not be subject

to taxation.