INITIAL FILING REQUIREMENTS TO BECOME MARYLAND NONPROFIT

  1. HOW TO INCORPORATE IN MARYLAND STATE:
    • File the Articles of Incorporation
    • Send it to: State Department of Assessment and Taxation Corporate Charter Division 301 W. Preston Street, Room 801 Baltimore, MD 21201
    • The filing fee is $120
      1. An additional fee of $50 is applied to organizations that apply for federal tax-exempt status under Sections 501(c)(3), (c)(4) or (c)(6).
    •  For more information, go to the website: dat.state.md.us/sdatweb/sdatforms.html or call: (410) 767-1340
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    • For further information go to: www.irs.gov/charities
    • If assistance is needed, call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN MARYLAND STATE’S BUSINESS INCOME TAX EXEMPTION:
    • File a Letter of Request, Bylaws, Financial Statements, and IRS 501(c) (3) Determination Letter.
    • Send them to: Comptroller of Maryland Revenue Administration Division Attn.: Legal Department 110 Carroll St. Annapolis, MD 21411-0001
    • There is no filing fee
    • For more information, go to the website: marylandtaxes.com or call: (410) 260-7980
  4. HOW TO OBTAIN MARYLAND STATE’S SALES AND USE TAX EXEMPTIONS:
    • File the Combined Registration Application Form, together with:
      1. IRS 501(c) (3) Determination Letter, Articles of Incorporation, and Bylaws.
    •  Send them to: Comptroller of Maryland Revenue Administration Division 110 Carroll St. Annapolis, MD 21411-0001
    • There is no filing fee
    • For more information, go to the website: marylandtaxes.com or call: (410) 767-1318
  5. HOW TO REGISTER WITH MARYLAND STATE’S SECRETARY OF STATE:
    • File Registration Statement Form COR-92, together with Articles of Incorporation, Bylaws, IRS 501(c) (3) Determination Letter, most recent Form 990 (or Form COF-85), names and addresses of the board of directors, and copies of all contacts with professional solicitors or fund-raising counsel.
    • Note that 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. Also, the organizations can file the Unified Registration Statement instead of the COR-92.
    • Send them to: Charitable Organizations Division Office of the Secretary of State State House Annapolis, MD 21401
    • The filing fee is from $0 to $200 (it depends on revenues)
    • Audit: If revenues are over $200,000 – provide review audit, together with a Form COR-92.
    • If revenues are over $500,000 – provide complete audit, together with a Form COR-92.
    • Exemption from registration: some organizations may be exempt from registering with the Secretary of State. For details, go to the Secretary of State’s charity registration website: sos.state.md.us/Charity/RegisterCharity.aspx.
    • For more information, go to the website: sos.state.md.us or call: (410) 974-5534

ANNUAL FILING REQUIREMENTS TO MAINTAIN MARYLAND NONPROFIT

  1. MARYLAND STATE’S COMPTROLLER:
    • File Form 500 – required only if the organization has income that is unrelated to its exempt purposes.
      1. Note that the due date is April 15 of each year
    •  Send it to: State of Maryland Department of Assessment and Taxation Personal Property Division P.O. Box 17052 Baltimore, MD
    • There is no filing fee
    • For more information, go to the website: comp.state.md.us or call: (410) 260-7980
  2. MARYLAND STATE’S DEPARTMENT OF ASSESSMENTS AND TAXATION:
    • File Personal Property Return Form 1 – required even if the organization owns no property in the state or has not conducted any business activity during the year.
      1. Note that the due date is April 15th of each year
    •  Send it to: State of Maryland Department of Assessments and Taxation Personal Property Division P.O. Box 17052 Baltimore, MD 21297-1052
    • There is no filing fee
    • For more information, go to the website: dat.state.md.us or call: (410) 767-1170
  3. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    •  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  4. MARYLAND STATE’S SECRETARY OF STATE:
    • File Annual Update of Registration Form – If the funds raised by the organization are less than $25,000 and no professional fundraiser is used, only the “Renewal Exempt Organization Fund-Raising Notice” form need be filed.
      1. Note that the due date is 6 months after the end of fiscal year
    •  Send it to: Charitable Organizations Division Office of the Secretary of State State House Annapolis, MD 21401
    • Filing fee is from $0 to $200 (it depends on revenues)
    • Audit: if the revenues are more or equal to $20,000, but less than $500,000 – provide review audit.
    • If the revenues are more or equal to $500,000 – provide complete audit.
    • Form replacement: Form COF-85 may be filed instead of 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. To do so, go to the website: www.multistatefiling.org
    • For more information, go to the website: sos.state.md.us or call: (410) 974-5534