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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.
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.
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
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.
$0 for charities with less than $25,000 in charitable contributions
$50 for charities with at least $25,000 but less than $50,001
$75 for charities with at least $50,001 but less than $75,001
$100 for charities with at least $75,001 but less than $100,001
$200 for charities with at least $100,001 but less than $500,001
$300 for charities with $500,001 or more in charitable contributions
Turnaround:
15-45 days
Notes:
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.
Before you Apply:
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.
$0 for charities with less than $25,000 in charitable contributions
$50 for charities with at least $25,000 but less than $50,001
$75 for charities with at least $50,001 but less than $75,001
$100 for charities with at least $75,001 but less than $100,001
$200 for charities with at least $100,001 but less than $500,001
$300 for charities with $500,001 or more in charitable contributions
Due:
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 Date Extension:
Due dates are automatically extended for 4.5 months beyond the original due date.
Penalties:
There is a late fee of $25 for each month that passes after the due date.
Notes:
Make sure to include all required attachments, including annual financial report
Required Attachments:
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
Fiscal year can be changed during the standard renewal process.
Cancelation
Agency Fee:
$0
Notes:
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.
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.
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Fundraising Compliance
Learn how to stay compliant with charitable solicitation laws.
Filing fees depend on your individual situation. We do our best to calculate your filing fees
upfront and collect those fees today so we can get started. Your specialist will determine your
exact filing fees and invoice additional fees if required.