MARYLAND

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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 https://egov.maryland.gov/businessexpress.

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.
 

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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: https://www.marylandtaxes.gov/business/index.php
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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

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: https://sos.state.md.us/Charity/Pages/Registering-Charity.aspx
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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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:

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Click here for Maryland state statute information.