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.

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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:

By the 15th day of the 5th 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.

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.

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.

4 File Maryland Sales Tax Exemption Renewals
Agency:Comptroller of Maryland
Form:

Sales and Use Tax Exemption Certificate Renewal Application

Due:

Every 5 years.

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

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
Law:

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

Foreign Qualification is Prerequisite: ACCESS PREMIUM DATA
Registered Agent (Special Agency) Required? ACCESS PREMIUM DATA

One-Time Exemption Registration

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Law:

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

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: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Agency Fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Form: ACCESS PREMIUM DATA
Agency Fee:

$0

Due: ACCESS PREMIUM DATA

Initial Registration

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0-300, depending on charitable contributions

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: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0-300, depending on charitable contributions

Due: ACCESS PREMIUM DATA
Penalties: ACCESS PREMIUM DATA
Notes:
  • Make sure to include all required attachments, including annual financial report

Change of Fiscal Year

Form: ACCESS PREMIUM DATA
Agency Fee:

Varies

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.


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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