Registration, Checklist and FAQ's
: 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:
- A fully completed and signed Registration Statement (Form COR-92).
- A current copy of the organization's articles of incorporation or other governing instruments (bylaws/charter).
- A copy of the organization's IRS tax determination letter.
- . A
SIGNED COPY of the IRS Form 990, 990-EZ, or 990-PF. If the 990, 990-EZ, or 990-PF is e-filed with the IRS, submit a copy of the IRS E-Signature Authorization form (IRS Form 8879-EO), along with the 990. Charitable organizations are not required to submit Schedule B of the IRS Form 990, 990-EZ, or 990-PF. The Office of the Secretary of State form
COF-85 may be filed in lieu of the IRS Form 990, 990-EZ, or 990-PF if your organization is exempt from IRS filing requirements or files the 990-N; ensure the COF-85 is signed if you submit this form.
- 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.
OR If the organization's charitable contributions are at least $750,000 an
audit performed by an independent certified public accountant.
An affidavit in place of an audit or financial review if the organization primarily solicits gift in-kind contributions and receives donations of property, including household goods, furniture, appliances, and clothing, which are intended to be redistributed to individuals residing in the State of Maryland without charge. The organization must meet all requirements of the Annotated Code of Maryland, Business Regulation Article, §6-402(c)(1)-(3) in order to qualify to file this affidavit in place of an audit or financial review and must submit supporting documents. If an organization does not meet all requirements of this section, the organization must submit the audit or financial review.
- Is organization a charitable organization (as defined in COMAR 01.02.04.01E) 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.
- A current list of the board of directors for the organization. This list should include the name and address of: (i) each officer, including each principal salaried executive staff officer, and each other person with final responsibility for the custody and final distribution of the charitable contributions made to the charitable organization; or (ii) each person who has custody of the financial records of the charitable organization if the charitable organization does not have a local office in the State. The address may match that of the physical address of the charity.
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.
- 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 received in its most recently completed fiscal year. See below chart.
Note: For purposes of determining the registration fee and the audit or review requirements, charitable contributions are computed on each form as follows:
- IRS Form 990: add lines 1(b), 1(c), 1(d), 1(f), 8(a), 9(a) on Part VIII (page 9). If the organization is a PTA, also add line 10(a).
- IRS Form 990-EZ: add lines 1, 6(a), 6(b) on page 1. If the organization is a PTA, also add line 7(a). If any of the money reported on line 1 of the 990-EZ was received from a government grant or other government money, please notify us of that amount. A government grant or government money is not a charitable contribution.
- IRS Form 990-PF. Line 1. If any of the money reported on line 1 of the 990-PF was an unsolicited gift or government money, please notify us of that amount. An unsolicited gift or government money is not a charitable contribution.
- COF-85: add lines 1, 6(a), 7(a) on page 1. If the organization is a PTA, also add 8(a).
Level of Charitable Contributions||
|Less than $25,000 (see note below)*||$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|
*A charitable organization that collects less than $25,000 in charitable contributions but uses the services of a Professional Solicitor is required to pay an annual fee of $50.