Nonprofit Law Resource Library
State-By-State Initial Compliance - Maryland
Initial Filings for Maryland Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
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/sdatweb/sdatforms.html
Filing Fee: $120Note: Faxed requests for incorporation are considered expedited and require an additional $50 fee. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 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)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: $0To Obtain Maryland Sales and Use Tax Exemptions
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 Division
Annapolis, MD 21411-0001 Information: (410) 767-1313
Fax: (410) 974-3299
Web Site: www.marylandtaxes.com/
Filing Fee: $0To Register with the 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)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 “Exempt Organization Fund-Raising Notice” form need be filed.
