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), 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, 6(a) and 7(a), except Parent Teacher Association (PTA's), add lines 1, 6(a), 7(a), and 8(a).
Private Foundations Affiliated with State Agencies:Private foundations affiliated with a Maryland State agency (click here) for further information.
An organization which received in the most recently completed fiscal year, more than $25,000 in direct support from the public, private foundations, and corporate grants and gross revenue from special fundraising events must submit the documents described in the Initial Registration Instructions and form Registration, Frequently Asked Questions & Checklist. These documents include information about the finances and administration of the organization.
If an organization received, in the most recently completed fiscal year, less than $25,000 in direct support from the public, private foundations, and corporate grants and gross revenue from special fundraising events, the Exempt Organization Fund-Raising Notice is the only form required. There is no registration fee for organizations receiving less than $25,000 in contributions. If, however, the organization raised less than $25,000 and used a Professional Solicitor definition (Business Regulation Article, §6-101(i)), the organization must submit the documents listed in the Initial Registration Instructions and Form.
Because the Maryland Solicitations Act requires that certain information be filed annually, an organization which has previously submitted the documents listed in the Initial Registration Instructions & form must submit information annually to update its registration. An organization must submit the information listed in the Annual Update of Registration Instructions and form within six months of the end of the organization's fiscal year.
If the organization has not completed its annual registration by the due date and it has a current registration, it is automatically granted an extension until the 15th day of the 11th month after the end of its most recently completed fiscal year. No extension request (IRS Form 8868) is required. Please see the below chart for your extension date. The maximum extension allowed is the same as the maximum extension date for filing your 990 with the IRS.
A charitable organization that fails to submit the information necessary to renew its registration will be subject to a late fee. The late fee will be $25 per month or part of a month and will be in addition to the registration fee required with the renewal information.
An organization which submitted an Exempt Organization Fund-Raising Notice is also required to submit information annually. If the organization continues to receive less than $25,000 in the most recently completed fiscal year, an Exempt Organization Fund-Raising Notice, completed with updated information and financial information for the most recently completed fiscal year is the only item required to be filed annually. If more than $25,000 was received from charitable contributions in the most recently completed fiscal year, the documents and form in the Initial Registration Instructions and form are required.
Certain organizations are exempt from registering under the Maryland Solicitations Act. Generally, only religious organizations, organizations affiliated with religious organizations, and organizations soliciting contributions only from its membership are eligible for an exemption from the registration requirements of the Act.
If an organization is a religious organization or a organization affiliated with a religious organization, it may be exempt from the requirements of the Act. To request an exemption on religious grounds, please submit a written request for religious exemption, along with bylaws, a copy of the IRS tax determination letter designating the organization as tax exempt, the organization's articles of incorporation, and other information explaining the mission of the organization.
An organization soliciting contributions only from its members may qualify for an exemption from the registration requirements. To qualify for this exemption, a member must be conferred some benefit in addition to the right to vote, elect officers, or hold office. To request a membership exemption, please submit a copy of the organization's by-laws showing the rights of the members and a statement explaining from whom solicitations for contributions are made.
An organization claiming an exemption must provide evidence of its exemption. Upon receipt of these documents, the Charitable Organizations Division will contact the requesting organization about the applicability of the exemption.
The Office of the Secretary of State is a participant in version 2.0 (and higher) of the Unified Registration Statement (URS), an ongoing project of the National Association of Attorneys General and the National Association of State Charities Officials. The URS is a consolidation of the information and data required by 37 jurisdictions (36 states and the District of Columbia).
The benefit of the URS is that an organization soliciting regionally or nationally can complete the URS and then submit copies of the statement along with the required supplemental information to the states in which the organization is soliciting. The filing of the URS is an alternative to submitting the states' individual forms and reduces the duplicity inherent in completing different forms requesting similar information.
To obtain a copy of the most recent version of the URS and the accompanying instructions, please visit the Multi-State Filer Program.
16 Francis St. Annapolis, MD 21401 ~ Phone Number: 410-974-5521 ~ FAX Number: 410-974-5190
Office Hours: 8:30 - 4:30 ~~~ Certification Hours: 8:30 - 4:00