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State-By-State Annual Compliance - Maryland

Annual Filings for Maryland Nonprofit Organizations

To view initial filing requirements for Maryland nonprofit organizations, refer to our initial filings page:www.hurwitassociates.com/l_s_initial_md.php.

  1. Maryland Comptroller

    Form: Form 500
    Due Date: 3 ½ months after end of fiscal year

    Comptroller of Maryland
    Revenue Administration Division
    110 Carroll Street
    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, Personal Property Return
    Due Date: April 15 of each year

    State of Maryland
    Department of Assessments and Taxation
    Personal Property Division
    PO Box 17052
    Baltimore, MD 21297-1052
    Information: (410) 767-1170
    Fax: (410) 333-5512
    Web Site: www.dat.state.md.us
    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
    Web Site: www.irs.gov/charities
    Filing Fee: $0
    Public Charities: Please note that, along with the new Form 990, the IRS has instituted a "phase-in" period to allow organizations time to adjust to the new form. For a detailed "phase-in" chart, please refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

    Private Foundations: Submit Form 990PF, regardless of revenues.
  4. Maryland Secretary of State

    Form: Annual Update of Registration
    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)
    Note: If revenues >= $200,000 but < $500,000: Provide review audit.
    If revenues >= $500,000: Provide complete audit.

    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 990-EZ if organization is exempt from these filings or files the 990-N.

    The Unified Registration Statement may be filed in place of the Annual Update of Registration. This can be found at the following website: (www.multistatefiling.org)

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