Maryland Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Maryland. If you are looking to form nonprofit in Maryland, please visit our Start Your Maryland Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Maryland. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

View Guide Contents
1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

Original Ink:Not required
Notarize:Not required
2 File Maryland Corporate Tax Returns
Agency:Comptroller of Maryland
Form:

Form 500

Due:

3.5 months after the end of the fiscal year. So if your fiscal year ends December 31, the report is due March 15.

Original Ink:Not required
Notarize:Not required
Notes:

This return is only required if the organization has income unrelated to its exempt purposes and is therefore not tax-exempt.

3 File Maryland Corporate Tax Exemption Renewals
Agency:Comptroller of Maryland
Form:

Combined Registration Application

Due:

Every 5 years.

Original Ink:Not required
Notarize:Not required
4 File Maryland Sales Tax Exemption Renewals
Agency:Comptroller of Maryland
Form:

Sales and Use Tax Exemption Certificate Renewal Application

Due:

Every 5 years.

Original Ink:Not required
Notarize:Not required
5 File Maryland Annual Report
Agency:Maryland State Department of Assessments and Taxation (SDAT)
Form:

Form 1 - Annual Report and Personal Property Tax Return

Instructions:

Form 1 Instructions

Filing method:

Mail or online

Agency fee:

$0

Due:

Annually by April 15.

Law:

Maryland Register 18.03.02

Original Ink:Not required
Notarize:Not required
Penalties:

If your business has property in Maryland, then the late fee is a percentage of your county assessment plus interest. If your business does not have property in Maryland, then there is no late fee. All businesses risk dissolution or revocation.

Notes:
  • Must be signed by officer or principal.
  • Original signatures are required.
6 Renew the Charitable Solicitation Registration

Maryland Charitable Organization Registration

Agency:Maryland Secretary of State - Charitable Organizations Division
Legal Notes:

Maryland Ann. Code, Business Regulation Article, §§ 6-101 to 6-205, 6-401 et seq.

One-Time Exemption Registration

Exemption Eligible Organizations:
    Organizations that do not use a professional solicitor and are one of the following:
  • Religious organization
  • School affiliated with religious organizations
  • Membership organization
  • Charity that only receive funding from for-profit corporations and private foundations
  • Volunteer firefighter or rescue organization
Original Ink:Not required
Notarize:Not required
Notes:

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

Registration to Obtain Exemption

Exemption Eligible Organizations:

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

Form:

Exempt Organization Fundraising Notice

Agency fee:

$0

Original Ink:Not required
Notarize:Not required

Exemption Renewal

Exemption Eligible Organizations:

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

Form:

Exempt Organization Fundraising Notice (Renewal)

Agency fee:

$0

Due:

Annually within 8 months after fiscal year end.

Original Ink:Not required
Notarize:Not required

Initial Registration

Form:

URS or Form COR-92: Charity Registration

Filing method:

Mail

Agency fee:

$0-300, depending on charitable contributions

Original Ink:Not required
Notarize:Not required
Notes:
  • Make sure to include all required attachments
  • 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.

Registration Renewal

Form:

Maryland Annual Update of Registration. The URS is not accepted.

Filing method:

Mail

Agency fee:

$0-300, depending on charitable contributions

Due:

Due annually 6 months after the close of your organization's fiscal year. So if your fiscal year ends December 31, then renewal is due June 30.

Original Ink:Not required
Notarize:Not required
Notes:
  • Make sure to include all required attachments, including annual financial report

Change of Fiscal Year

Form:

Maryland Annual Update of Registration

Agency fee:

Varies

Original Ink:Not required
Notarize:Not required
Notes:

Fiscal year can be changed during the standard renewal process.

7Maintain a Maryland Registered Agent

Maintain a registered agent that has a street address in Maryland. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Oakland , MD to maintain compliance with the state requirement.


Contact Our Team

Complete the form and we will reach out within one business day.

We respect your privacy per our privacy policy.

Nonprofit Compliance Solutions

Streamline your organization's compliance with our national turnkey solutions for burdensome government paperwork, corporate filings, and licensing.

Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
© 2012 - 2019 Harbor Compliance. All rights reserved. Harbor Compliance is not an accounting or law firm and does not provide tax, financial, or legal advice.