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Maryland

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Maryland Registration and Compliance

Welcome to the registration and compliance page for Maryland nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Maryland, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Maryland. To navigate to one of these sections, click on the appropriate link on the left of this page.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Starting a Nonprofit Organization in Maryland: Initial Filings

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: http://dat.maryland.gov/Pages/sdatforms.aspx#BNE
Filing Fee: $120

Note: An additional $50 is charged for organizations that will apply for federal tax-exempt status under Sections 501(c)(3), (c)(4) or (c)(6).

Faxed requests for incorporation are considered expedited and require an additional $50 fee.

The Articles of Incorporation may be filed online at egov.maryland.gov/Easy.

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), 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
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

3. To Obtain Maryland Business 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
110 Carroll Street
Annapolis, MD 21411-0001
Attn: Legal Department

Information: (410) 260-7980
Web Site: www.marylandtaxes.com/
Filing Fee: $0

4. To 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
Revenue Administration Division
110 Carroll Street
Annapolis, MD 21411-0001

Information: (410) 767-1318
Web Site: www.marylandtaxes.com/
Filing Fee: $0

5. To 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 or files the 990-N), 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 $200,000: Provide review audit with Form COR-92.
If revenues over $500,000: 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.

As an alternative, an organization may file the Unified Registration Statement. In addition, some organizations may be exempt from registering with the Secretary of State. Refer to the Secretary of State's charity registration website page for details: http://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx.
 


Annual Filings for Maryland Nonprofit Organizations

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: 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)


Maryland Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Comptroller of Maryland

If the organization has not already done so, complete the Combined Registration Application.

Comptroller of Maryland
Revenue Administration Center
110 Carroll Street
Annapolis, Maryland 21411-0001

Information: 800-638-2937
Web Site: taxes.marylandtaxes.com/Business_Taxes/default.shtml

Note: The online application may be used to apply for the following:

  • Admissions and amusement tax account
  • Income tax withholding account
  • Sales and use tax license
  • Use tax account
  • Tire recycling fee
  • Transient vendor license
  • Unemployment insurance account

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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