Maryland Nonprofit Compliance

• A volunteer organization of firefighters or rescue or ambulance personnel for its ambulance, fire fighting, or rescue operations

Charitable organizations that do not use a professional solicitor and either:

• solicit charitable contributions for a named individual and the gross amount is delivered to the individual;
• are a religious organization, a parent organization of a religious organization, or a school affiliated with a religious organization and have in effect a declaration of tax-exempt status from the government of the United States;
• solicit charitable contributions only from their members (including accredited educational institutions that limit solicitations to students, former students, parents of a student or former student, present or former board members, and staff members); or
• only receive contributions from for-profit corporations and organizations determined to be private foundations by the government of the United States

Additionally, the Secretary of State may exempt from the requirement of a registration statement or annual report a charitable organization that:

• is organized under the laws of another state that has a statute substantially similar to this title;
• has been exempted from the submission of a registration statement by that other state;
• has its principal place of business outside of Maryland; and
• gets its money principally from sources outside of Maryland.

Maryland Ann. Code, Business Regulation Article, § 6-102 and Maryland Ann. Code, Business Regulation Article, § 6-413

There is no registration requirement, but charities must submit a letter to the Secretary of State stating their claim of an exemption.

Charities that received less than $25,000 in contributions during their most recent fiscal year

Exempt Organization Fundraising Notice

$0

Charities that received less than $25,000 in contributions during their most recent fiscal year

Exempt Organization Fundraising Notice (Renewal)

$0

Annually within 8 months after fiscal year end.

Form COR-92: Charity Registration

Mail or email to dlcharity_sos@maryland.gov.

$0-300, depending on charitable contributions

4-6 weeks

• The nonprofit's president, chairman, or principal office must sign. The signature need not be notarized.
• Upon approval, you will receive a Certificate of Solicitation.
• Some Maryland counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in Maryland, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 90 days old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the Maryland State Department of Assessments and Taxation (SDAT).
2. Submit a Charity Registration application or URS and all required attachments to the Maryland Secretary of State - Charitable Organizations Division.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Maryland. If not required, skip to number 3.
2. File foreign qualification documents with the Maryland State Department of Assessments and Taxation (SDAT).
3. Submit a Charity Registration application or URS and all required attachments to the Maryland Secretary of State - Charitable Organizations Division.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation
• Bylaws
• IRS determination letter (or IRS form 1023 if exemption is pending)
• List of officers and directors
• Professional fundraising contracts

Annual Update of Registration

Mail or email to dlcharity_sos@maryland.gov.

$0-300, depending on charitable contributions

• Annually within 6 months after the close of your organization's fiscal year. So if your fiscal year ends December 31, then renewal is due by June 30.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates are automatically extended for 4.5 months beyond the original due date.

There is a late fee of $25 for each month that passes after the due date.

• Make sure to include all required attachments, including annual financial report

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• Professional fundraising contracts
• Only if amended: IRS determination letter, articles of incorporation, and bylaws

Maryland Annual Update of Registration

Varies

Fiscal year can be changed during the standard renewal process.

$0

To close out your registration, submit articles of dissolution or a letter stating the organization is no longer soliciting in Maryland. Past due filings or fees are not required in order to close an organization's registration.