Under Business Regulation §6-411 of the Maryland Solicitations Act, a charitable organization is required to include on all written solicitations and receipts a disclosure statement. The statement must be conspicuously displayed on the solicitation and receipt.
Business Regulation §6-101(g) specifies the content of the disclosure statement. Each disclosure statement must include:
The following is a sample disclosure statement which satisfies the requirements of Business Regulation §6-101(g).
Additionally, the Internal Revenue Code requires that certain disclosures be included on solicitations. The Internal Revenue Service's Publication 557: Tax-Exempt Status for Your Organization includes information on the disclosure requirements of tax-exempt organizations. The Internal Revenue Service can also be reached by calling toll-free 1-877-829-5500.
Under Business Regulation §6-410 of the Maryland Solicitations Act, a charitable organization must mail within 30 days after receiving a request, a current financial statement at no charge to the requesting individual.
The financial statement must contain:
While this information can also be obtained by searching the Charitable Organizations Division's database or contacting the Division, the charity is not relieved of its obligation to provide this information without cost upon request. Providing within 30 days a copy of an organization's IRS Form 990 or 990-EZ satisfies the financial statement requirement of section 6-410.
The Internal Revenue Service also requires that certain information must be made available to the public upon request. The IRS Publication 557: Tax-Exempt Status for Your Organization includes information on public disclosures and can be obtained by contacting the IRS toll-free at 1-877-829-5500.
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