1.
To Incorporate in Maryland
Submit Articles of Incorporation to:
| State Department of Assessments and Taxation |
| Corporate Charter Division |
| 301 W. Preston St., Room 801 |
| Baltimore, MD 21201 |
| |
| Information: (410) 767-1340 |
| Fax: (410) 333-7097* |
| Web Site: www.dat.state.md.us |
| Filing Fee: $120 |
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| Note: |
Faxed requests for incorporation are considered expedited |
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and require an additional $50 fee. |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Maryland Income Tax Exemption
Submit a letter of request with a description of the organization, Bylaws, financial statements, and IRS 501(c)(3) determination letter to:
| Comptroller of Maryland |
| Revenue Administration Division |
| Annapolis, MD 21411-0001 |
| |
| Information: (410) 767-1313 |
| Fax: (410) 974-3299 |
| Web Site: www.marylandtaxes.com |
| Filing Fee: $0 |
4. To Obtain Maryland Sales and Use
Tax Exemption
Submit the Combined Registration Application, with IRS 501(c)(3) determination letter, Bylaws, and Articles of Incorporation to:
| Comptroller of Maryland |
| Central Registration |
| Revenue Administration Center |
| Annapolis, MD 21411-0001 |
| |
| Information: (410) 767-1313 |
| Fax: (410) 974-3299 |
| Web Site: www.marylandtaxes.com |
| Filing Fee: $0 |
5. To Register with the Maryland Secretary of State
If planning to solicit funds in Maryland, submit form COR-92 (Registration Statement) with Articles of Incorporation, Bylaws, IRS 501(c)(3) determination letter, most recent Form 990 (or form COF-85 if the organization has not filed a Form 990), names and addresses of the board of directors, and copies of all contracts with professional solicitors or fund-raising counsel to:
| 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) |
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| Notes: |
If revenues over $100,000: Provide review audit with Form COR- |
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92. |
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If revenues over $200,000: Provide complete audit with Form COR-92. |
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If the funds raised by the organization are less than $25,000 and no professional fundraiser is used, then only the “Exempt Organization Fund-Raising Notice” form need be filed. |
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