Maryland Nonprofits State Tax Overview- Updated April 30, 2020 - 8.00 AM - Admin, ExpressTaxExempt
Read through this page to explore everything related to the State of Maryland's registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the Maryland state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.
Table of Contents
1. Registrations and Reinstatements of Charity Organizations for Maryland
Registrations (Form COR-92) Instructions of Charity Organizations in Maryland
As an Organization soliciting charitable contributions in Maryland, generally you are required to register with the Office of the Secretary of State. Before soliciting in Maryland, it requires registering with the state and continuing it on an annual basis.
- Your organization is required to probably register with the Charitable Organizations Division if your newly formed organization will be soliciting Maryland residents for charitable contributions (either monetary or in-kind donations). The Exempt Organization Fund-Raising Notice will mostly be the appropriate registration form for new organizations.
- Organizations raising less than $25,000 in charitable contributions a year are required to file this notice . If your organization intends on raising funds in other states, you also might be required to register in the other states.
Form: Form COR-92
Level of Charitable Contributions Annual Registration 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
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.
Registration as a charitable organization must include the following documents:
1. A completed and signed Registration Statement (Form COR-92).
2. A copy of the organization's current articles of incorporation or other governing instruments (bylaws/charter).
3. A copy of the organization's tax determination letter received from the IRS.
Filing method: Postal Mail
Mail To:Office of the Secretary of State,
Annapolis, MD 21401
Instructions for Reinstatement of Charity Organizations in Maryland
This form should be used to apply for reinstatement of a nonprofit corporation whose articles or registration have been canceled for failure to file a statement of continued existence.
Filing Fee: $100
Filing Method: Postal Mail
Filing Agency: SDAT
By mail or in-person submissions should directed to:State Department of Assessments and Taxation,
301 W. Preston Street; 8th Floor,
Baltimore, MD 21201-2395
2. Annual Reports (Form COF-85) and Filing Instructions for Charities in Maryland
Annual Financial Report (Form COF-85) For Charities in Maryland
- Organizations are required to file a COF-85 as part of their initial and annual registrations. However, it should be noted that only when an organization files a 990-N or doesn’t file anything with the IRS, the Form COF-85 is required to be filed. This form is not required for organizations that file a 990 or 990-EZ with the IRS. If your organization files a 990 or 990-EZ with the IRS, a signed copy of that form is the only requirement for the registration.
- Make note of the name of the organization for which this financial report is completed, the mailing address of the organization, the EIN of the organization, and the fiscal year-end that is being reported at the top of the form. The month and year of the end of the fiscal year that is being reported should also be noted.
Form: Form COF-85
Due Date: Annual Reports are due 6 months after the end of the organization's fiscal year.
Reporting Agency: Charitable Organization Division
Filing method: Postal Mail
Print this form; complete it; and mail it to:
Secretary of State,
Annapolis, MD 21401.
3. Maryland Nonprofits State Filing Requirements
When the request for an exemption has been granted, no income tax returns need to be filed with the Comptroller unless your organization files an IRS Form 990-T. (The Form 990-T is required if your organization has unrelated business income.)