State filing requirements for Maryland.
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our members.
| https://egov.maryland.gov/BusinessExpress/EntitySearch/Search |
| Link: | https://egov.maryland.gov/BusinessExpress/ |
| Fee: | $175.10 / $226.60 (expedited) |
| Processing: | 3-4 weeks (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://egov.maryland.gov/BusinessExpress/EntitySearch/Search |
| Link: | https://egov.maryland.gov/BusinessExpress/ |
| Due: | Annually, April 15th (2-month extension available) |
| Fee: | None, to the best of our knowledge |
Charity registration
Filing exemption available!
Initial form
Renewal form
| Rule: |
Gross receipts of less than $25,000.00
Not eligible if using a professional fundraiser. |
| Link: |
Exempt Organization Fundraising Notice https://sos.maryland.gov/Documents/ExemptOrganizationFund.pdf |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
| Link: |
Form COR-92 https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | Varies: $50, $75, $100, $200, $300 |
Required attachments:
|
|
| Link: |
Annual Update of Registration https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx |
| Due: | Within 6 months following your fiscal year end (unless exempt from filing) |
| Fee: | Varies: $50, $75, $100, $200, $300 |
Income/franchise tax exemption
Notes
Initial form
|
In order to become exempt from Maryland state income tax, you must submit the required documents to the legal department of the state Revenue Administration Division. The information should be sent to: Comptroller of the Treasury Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411 Attention: Legal Department |
| Link: | n/a |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Sales tax exemption
Notes
Initial form
|
The completed application should be mailed to: Comptroller of Maryland Revenue Administration Center 110 Carroll Street Annapolis, Maryland 21411 |
| Link: |
SUTEC Application https://www.marylandtaxes.gov/forms/current_forms/SUTEC.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Tax department
Not required for Maryland.
Raffles (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| License issued by individual county. |
| Link: | https://sos.maryland.gov/Charity/Pages/Raffles.aspx |
| Due: | Before event |
| Fee: | See Individual County |
Get the book!
PBUSA's founder, Sandra Pfau Englund's book, School Fundraising: So Much More than Cookie Dough, has been called the "booster club bible" by many school volunteers who have it on hand for all their meetings. Get your copy of the book today.
Buy on Amazon
Or ask your local book store to order a copy.