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,
  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.
  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.
  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,

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,
  2. MARYLAND STATE’S DEPARTMENT OF ASSESSMENTS AND TAXATION:
  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,