Maryland charitable solicitation registration

Build an activity record before selecting a form. Maryland explains that solicitation can include phone calls, texts, social media, email, direct mail, and in-person asks. Record campaigns directed into Maryland, donation-page access, events, grant solicitations, peer-to-peer activity, and paid fundraising relationships. The general rule is registration before solicitation, so campaign timing belongs in the initial filing plan.

Determine the organization's charitable-contribution amount using Maryland's instructions, not total revenue or a casual Form 990 estimate. An organization receiving less than $25,000 per year in charitable contributions may use the Exempt Organization Fund-Raising Notice route described in the COR-92 instructions; other exempt categories are narrower than general federal exemption. Preserve the calculation, source lines, period, and exemption basis.

Use the legal name, every solicitation name, EIN, principal and Maryland addresses, purpose, fiscal year, formation details, officers, directors, responsible contacts, and fundraising methods. Reconcile those answers to the approved articles, bylaws or other governing instrument, IRS determination, board roster, and public campaign identity before the form is signed.

The current COR-92 instructions call for the organizational documents and IRS proof. If IRS recognition is pending, the state instructions identify what application evidence may be supplied and specifically say Form 1023-EZ is not accepted for that substitute. Do not infer acceptance of a missing document; use the current checklist and explain any unavailable item through the process the form provides.

Prepare the signed Form 990, 990-EZ, or 990-PF for the relevant period, including the e-signature authorization evidence described by the instructions when the federal return was electronically filed. An organization that files Form 990-N or is exempt from the federal filing requirement may use Maryland's COF-85 when the current instructions allow. Keep the state calculation tied to the same books and reporting period.

Maryland's review and audit thresholds depend on charitable contributions, and special rules can apply to a charity affiliated with a Maryland state agency. Check the live COR-92 checklist for the independent CPA review or audit required at the organization's current amount. Do not reuse a prior-year threshold without confirming it on the current form.

Maryland now offers initial and subsequent annual charity filings through the OneStop portal; the COR-92 instructions also identify state contact and submission information. Choose one current authorized channel, preserve a complete copy, and save the portal or delivery confirmation. Avoid duplicate filings when the first submission is still under review.

Assign a monitored email address because the Secretary of State may send either the registration decision or a request for missing documents electronically. Answer deficiencies from the reconciled source file and keep the request with the response. A portal success screen proves transmission, not that the state approved the registration.

The COR-92 instructions say a successfully completed initial registration results in a registration letter and certificate; an incomplete submission results in a request for additional documentation. Retain the issued certificate, letter, accepted packet, payment evidence, and public-record check. Do not describe a pending application as a current registration.

The registration letter supplies the next due date. Enter it in the compliance calendar with the document-start date, Form 990 owner, signer, CPA work if applicable, and OneStop access owner. Maryland's annual update uses a different form from the initial COR-92, so do not simply resubmit the original application at renewal.