Maryland

INITIAL FILING REQUIREMENTS TO BECOME MARYLAND NONPROFIT

1. HOW TO INCORPORATE IN MARYLAND STATE:
   • File the Articles of Incorporation
     • Send to: State Department of Assessment and Taxation Corporate Charter Division 301 W. Preston Street, Room 801 Baltimore, MD 21201
     • The filing fee is $120. 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,
       • Website: http://dat.maryland.gov/pages/sdatforms.aspx
       • Phone: (410) 767-1340
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 at Pay.gov.
     • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
     • Filing fee is $600 ($275 for 1023-EZ Form)
   • Organizations formed after July 8, 2016 must file a Notice of Intent to Operate within 60 days of formation.
     • Filing Fee: $50
     • For more information,
       • Website: www.irs.gov/charities
       • 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, an explanation of the nature of the organization, Bylaws, Financial Statements, and IRS 501(c) (3) Determination Letter.
     • Send to: Comptroller of the Treasury, Revenue Administration Division, 110 Carroll St. Annapolis, MD 21411-0001
     • There is no filing fee
     • For more information,
       • Website: http://sos.maryland.gov/Charity/Pages/Non-Profit-Organization.aspx
       • Phone: (410) 260-7980
4. HOW TO OBTAIN MARYLAND STATE’S SALES AND USE TAX EXEMPTIONS:
   • File the Combined Registration Application Form, together with: IRS 501(c) (3) Determination Letter, Articles of Incorporation, and Bylaws.
     • Send to: Comptroller of Maryland Revenue Administration Division 110 Carroll St. Annapolis, MD 21411-0001
     • There is no filing fee
     • For more information,
       • Website: http://sos.maryland.gov/Charity/Pages/Non-Profit-Organization.aspx
       • Phone: (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 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.
     • An organization may file the Unified Registration Statement and may be exempt from registering with the Secretary of State.
     • For more information,
       • Website: sos.state.md.us
       • Website: https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx
       • Phone: (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.
     • Note that the due date is April 15 of each year
     • Send 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,
       • Website: comp.state.md.us
       • Phone: (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.
     • Note that the due date is April 15th of each year
     • Send 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,
       • Website: http://dat.maryland.gov/businesses/pages/business-personal-property.aspx
       • Phone: (410) 767-1170
3. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • Online provider list can be found here.
     • There is no filing fee.
     • For more information,
       • Website: irs.gov/charities
       • 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.
     • Note that the due date is 6 months after the end of fiscal year
     • Send 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.
     • Note the Unified Registration Statement may be filed in place of the Annual Update of Registration. To do so, go to the website: https://www.multistatefiling.org/
     • For more information,
       • Website: sos.state.md.us
       • Phone: (410) 974-5534