Instructions

Registration, Checklist and FAQ's

​​Note: Before you can begin soliciting, you must have received a certification letter issued by the Secretary of State.


To register as a charitable organization in Maryland, answer all items on the registration statement, forward all necessary documentation and include a check or money order made payable to the Secretary of State. Mail all information to the below address. Documentation necessary for registration as a charitable organization includes:

 

  1. A fully completed and signed Registration Statement (Form C​OR-92).
  2. A current copy of the organization's articles of incorporation or other governing instruments (bylaws/charter).
  3. A copy of the organization's IRS tax determination letter.
  4. A copy of a signed IRS Form 990 or 990 EZ. The Office of the Secretary of State's Form CO​F-85 ​may be filed in lieu of IRS Form 990 if you are exempt from IRS filing requirements or if filing the 990 N. 
  5. If the organization's charitable contributions are at least $300,000, but are less than $750,000 a financial review performed by an independent certified public accountant.
  6. OR

  7. If the organization's charitable contributions are at least $750,000 an audit performed by an independent certified public accountant.
  8. Is organization a private foundation (as defined in COMAR 01.02.04.01L) that is affiliated with any Maryland State agency?  c Yes  c No (If yes and raised more than $750,000) you must submit an Audit and Agreed Upon Procedures Report with application.
  9. The names and home or alternative business addresses of the board of directors. This is not the address of the charitable organization and not a post office box unless the home or alternative addresses are included in the IRS Form 990, please submit a separate list of home or alternative business addresses.
  10. All contracts with professional solicitors or fund-raising counsel and all subcontracts or other contracts in furtherance of such an agreement under which solicitation is conducted in Maryland.
  11. A check or money order made payable to the Secretary of State in payment of the registration fee. This fee is based on the organization's level of charitable contributions.

For purposes of determining the registration fee and the audit or review requirement, charitable contributions are computed by adding lines 1(b), 1(c), 1(d), 1(f), 8(a) and 9(a) of Part VIII (page 9) on the IRS Form 990 or by adding lines 1 and 6(a)and 6(b) of IRS Form 990 EZ. For Parent Teacher Association (PTA's), add lines 1(b), 1(c), 1(d), 1(f), 8(a), 9(a) and 10(a) of Part VIII (page 9) on IRS Form 990 or lines 1 and 6(a), 6(b) and 7(a) on IRS Form 990 EZ. If completing the COF-85 form, charitable contributions are computed by adding lines 1(a), 1(b) and 9(a), except Parent Teacher Association (PTA's), add lines 1(a), 1(b), 9(a), and 10(a).

Level of Charitable Contributions Annual Fee
Less than $25,000 $0
At least $25,000 but less than $50,001 $50
At least $50,001 but less than $75,001 $75
At least $75,001 but less than $100,001 $100
At least $100,001 but less than $500,001 $200
$500,001 and above $300

Every charitable organization that collects less than $25,000 but uses the services of a professional solicitor is required to pay an annual fee of $50.

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