A corporation may pay as cost of organization or reorganization the reasonable expenses incident thereto, and it may also pay or allow reasonable expenses, compensation, or discount for the sale, underwriting, or purchase of any of its shares; such payment or allowance shall not have the effect of rendering shares not fully paid and nonassessable.
Organizing and financing expenses
Ohio Rev. Code Ann. § 1701.29, under Chapter 1701 | General Corporation Law.
Ohio Rev. Code Ann. § 1701.29