Maryland

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://egov.maryland.gov/BusinessExpress/EntitySearch/Search
Additional info
 
Fee: $170 / $226.60 (expedited)
Processing: 12 weeks (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://egov.maryland.gov/BusinessExpress/EntitySearch/Search
Form (e-file)
 
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!
 
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: Varies
Required attachments:

  • Proof of 501(c)(3) status
  • Your most recent 990 series return ((If you do not have a 990-series tax return or filed the 990N, attach Form COF-85 instead)
  • The names and addresses of all officers in your organization (Do not use the address of your charity or a post office box)
  • Thoroughly check form instructions for any additional required documents
Initial form
 
Link: Form COR-92
https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx
Due: Prior to soliciting funds (unless exempt from filing)
Fee: Varies
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
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

Income/franchise tax exemption

Notes
 
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
Initial form
 
Link: n/a
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • A cover letter with a request for exemption from Maryland income tax
  • An explanation of the nature, purpose, and scope of your organization
  • A copy of your organization's bylaws
  • A copy of the latest financial statement of your organization
  • Thoroughly check form instructions for any additional required documents

Sales tax exemption

Notes
 
The completed application should be mailed to:

Comptroller of Maryland Revenue Administration Center
110 Carroll Street
Annapolis, Maryland 21411
Initial form
 
Link: Combined Registration Application
http://forms.marylandtaxes.com/13_forms/CRA.pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents

Tax department

Raffle (games of chance)

Notes
 
License issued by individual county.
Filing information
 
Link: https://sos.maryland.gov/Charity/Pages/Raffles.aspx
Due: Before event
Fee: See Individual County

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