Maryland Secretary of State - Charitable Organizations Division

• 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

Mail or email dlcharity_sos@maryland.gov

$0

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

Exempt Organization Fundraising Notice (Renewal)

Mail or email dlcharity_sos@maryland.gov

$0

Annually within 8 months after fiscal year end.

Form COR-92: Charity Registration (Registration instructions and form)

Mail, online 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, online 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.

Application to Register as a Fund-Raising Counsel

Mail or online.

$250

• The names of each current officer and employee working in fund-raising.
  • The names of new officers and employees must be submitted within ten days after the individual begins employment.
• Disclosure of
  • any person holding any financial interest in the applicant, have any interest in any mail house, cashiering, or other business with which it or client charitable organization or public safety organization does business pursuant to or in conjunction with a contract between the applicant and the charitable organization 
  • any officer, director, partner, or employee of the applicant or any person holding any financial interest in the applicant also an officer, director partner, or employee of a charitable organization or public safety organization with which the applicant does business
  • any license, registration, or permit denied, canceled or revoked, or is any such action pending
  • Prior licensure as a professional solicitor, fundraising counsel, or public safety solicitor in any other state(s) either personally or as a principal in another entity
  •  

• A list of all Officers, Directors or Partners
• A list of all persons having more than a 5% financial interest or ownership
• A list of the names and addresses of all charitable organizations or public safety organizations with which the applicant has contracts to act as a professional solicitor, fundraising counsel, or public safety solicitor in Maryland
• Copies of all contracts
• A list of the names and addresses of all subcontracts and the subcontracting agreement furthers the purpose of the agreement between the
  professional solicitor, fundraising counsel, or public safety solicitor and the charity. Attach copies of all
  current contracts.

Application to Register as a Fund-Raising Counsel (Renewal)

$250

Annually

$0

A Fund-Raising Counsel is required to submit a copy of each fund-raising agreement by the tenth day after the agreement is made or the start of the charitable solicitation, whichever is earlier.

Application to Register as a Professional Solicitor, Fund-Raising Counsel, or Public Safety Solicitor

Mail or online.

$350

Prior to starting a solicitation, a Professional Solicitor is required under Business Regulation Article, §6-502 to submit a fund-raising notice for each fund- raising campaign. The notice requests information concerning the type of fund-raising method to be used and the dates of the solicitation.

In addition to completing the fund-raising notice, a solicitor is required to submit with the notice a copy of the fund-raising agreement. Business Regulation Article, §6-616 requires that agreements between Professional Solicitors and charities include the names and addresses of the parties, the minimum percentage of the gross receipts from the solicitations that will be used by the charity exclusively to advance its charitable purpose, and the text used in each solicitation.

In addition to submitting a copy of any fund-raising agreements between a solicitor and a charity, the solicitor is also required to submit copies of any subcontracts or other contracts in furtherance of the agreement between the charity and solicitor. This includes the submission of caging agreements, generally defined as an agreement between a solicitor or charity and a person engaged to receive or hold contributions resulting from an agreement between a charity and solicitor.

• The names of each current officer, associate solicitor, and employee working in fund-raising. The names of new officers, associate solicitors, and employees must be submitted within ten days after the individual begins employment.

• A sample fund-raising agreement if the solicitor does not currently have any agreements
• A copy of any fund-raising agreements between a solicitor and a charity
• A copy of any subcontracts or other contracts in furtherance of the agreement between the charity and solicitor.
  • This includes the submission of caging agreements, generally defined as an agreement between a solicitor or charity and a person engaged to receive or hold contributions resulting from an agreement between a charity and solicitor.

$25,000

http://sos.maryland.gov/Charity/Pages/Register-Professional-Solicitor.aspx

$350

Annually

Fund-Raising Notice for Professional Solicitors

$0

File a fundraising notice prior to starting a public solicitation campaign.

Accounting Report for Professional Solicitors

$0

A final accounting report is required within three months after the end of each fund-raising campaign and must account for all funds received and disbursed during the entire fund-raising campaign.