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)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.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.
