Maryland Nonprofit Organizations, Maryland State Compliance, Annual Maryland Filings

Hurwit & Associates - Nonprofit Law - State-By-State - Annual Compliance - Maryland

State-By-State Annual Compliance - Maryland

Annual Filings for Maryland Nonprofit Organizations

1. Maryland Comptroller

Form: Form 500

Due Date: 3½ months after end of fiscal year

Comptroller of Maryland
Revenue Administration Division
Annapolis, MD 21411-0001

Information: (410) 260-7980
Fax: (410) 974-3299
Web Site:www.comp.state.md.us
Filing Fee: $0

Note:	This filing is required only if the organization has income that
	is unrelated to its exempt purposes and is therefore *not* tax-exempt.

2. Maryland Department of Assessments and Taxation

Form: Form 1

Due Date: April 15 of each year

Department of Assessments and Taxation

Personal Property Division

301 W. Preston Street

Baltimore, MD 21201-2395

Information: (410) 767-1170

Fax: (410) 333-5512

Filing Fee: $0


Note:	This filing is required even if the organization owns no
	property in the State or has not conducted any business activity during the year.

3. Internal Revenue Service

Form: Annual Return Form 990

Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service

Ogden, UT 84201-0027

Information: (800) 829-1040

Forms: (800) 829-3676

Filing Fee: $0


Public Charities:	If revenues under $25,000, no filing due.
	If revenues between $25,000 and $100,000,
	submit Form 990EZ.
Private Foundations:	Submit Form 990PF, regardless of revenues .

4. Maryland Secretary of State

Form: COR-92 and copy of IRS Form 990 or 990EZ

Due Date: 6 months after end of fiscal year

Charitable Organizations Division
Office of the Secretary of State
State House
Annapolis, MD 21401

Phone: (410) 974-5534
Web Site:www.sos.state.md.us
Filing Fee: $0-200 (depending on revenues)

Notes:	If revenues over $100,000: Provide review audit with Form
	COR-92.
	If revenues over $200,000: Provide complete audit with Form COR-92.

	If the funds raised by the organization are less than $25,000 and no professional fundraiser is used, then only the “Renewal Exempt Organization Fund-Raising Notice” form need be filed.

	Form COF-85 may be filed in lieu of IRS Form 990 or Form 990EZ if fiscal year has not been completed.

	The Unified Registration Statement form may be filed in place of form COR-92. This can be found at the following website: www.multistatefiling.org

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