{"data":{"id":"us-oh/ohio-rev.-code-1776.22","jurisdiction":"us-oh","citation":"Ohio Rev. Code § 1776.22","heading":"Formation of partnership.","body":"(A) Except as otherwise provided in division (B) of this section, any association of two or more persons to carry on as co-owners a business for-profit forms a partnership, whether or not the persons intend to form a partnership.\n(B) An association formed under a statute not included in this chapter, a predecessor statute, or a comparable statute of another jurisdiction is not a partnership under this chapter.\n(C) In determining whether a partnership is formed, the following rules apply:\n(1) Holding property in joint tenancy, tenancy in common, tenancy by the entireties, joint property, common property, or part ownership does not by itself establish a partnership, even if the co-owners share profits made by the use of the property.\n(2) The sharing of gross returns does not by itself establish a partnership, even if the persons sharing the returns have a joint or common right or interest in property from which the returns are derived.\n(3) A person who receives a share of the profits of a business is presumed to be a partner in the business, unless the profits were received in payment for any of the following:\n(a) A debt by installments or otherwise;\n(b) Services as an independent contractor or wages or other compensation to an employee;\n(c) Rent;\n(d) An annuity or other retirement or health benefit to a beneficiary, representative, or designee of a deceased or retired partner;\n(e) Interest or other charge on a loan, even if the amount of payment varies with the profits of the business, including a direct or indirect present or future ownership of the collateral, or rights to income, proceeds, or increase in value derived from the collateral;\n(f) The sale of the goodwill of a business or other property by installments or otherwise.","path":["Title 17 Corporations-Partnerships","Chapter 1776 Ohio Uniform Partnership Act"],"source_url":"https://codes.ohio.gov/ohio-revised-code/section-1776.22","current_through":"2008-08-06 (House Bill 332 - 127th General Assembly)","vintage":"","retrieved_at":"2026-09-14T19:24:30Z","sha256":"7ed45c3ca008715df6dfaee9e20c8efef3bcdf6ad2e2fa292a0798d39c526eff","source_id":"us-oh","stale":false,"prev":"us-oh/ohio-rev.-code-1776.21","next":"us-oh/ohio-rev.-code-1776.23"},"notice":"GroundRules: Original legal text. Not legal advice."}