Maryland charitable solicitation registration

Inventory Maryland donation pages, targeted appeals, events, grants, peer-to-peer campaigns, solicitation names, and professional fundraising relationships. Check whether the organization already has a Secretary of State record and identify the most recently completed fiscal year. An IRS determination and a Maryland entity record do not replace charitable solicitation registration.

The COR-92 instructions say an organization receiving less than $25,000 per year in charitable contributions may file the Exempt Organization Fund-Raising Notice. The full registration route applies when that notice does not fit. Use Maryland’s contribution definition and current form facts rather than estimating from total revenue or copying a federal gross-receipts number.

The current checklist calls for the signed COR-92, governing documents, IRS determination evidence, a signed Form 990, 990-EZ, or 990-PF, a current board list, and contracts with professional solicitors or fundraising counsel. If the federal return was electronically filed, include Form 8879-EO. Do not include Schedule B. A charity that files Form 990-N or is exempt from the federal return may use the signed Maryland COF-85 route.

Reconcile the legal name to the IRS and formation records, list every solicitation name, use a physical address where requested, and answer every required item. If tax-exempt recognition is pending, the COR-92 instructions call for the full Form 1023 rather than Form 1023-EZ as the supporting route.

Current Maryland guidance requires an independent CPA review when charitable contributions are at least $400,000 but less than $1,000,000, and an independent audit at $1,000,000 or more. A narrow gift-in-kind affidavit alternative has specific statutory conditions; do not apply it merely because the organization receives donated property.

The registration fee is based on Maryland charitable contributions for the most recently completed fiscal year, with the current chart ranging from $0 below $25,000 to $300 at $500,001 and above. A charity below $25,000 that uses a professional solicitor owes the stated $50 fee. Recalculate from the lines Maryland identifies instead of relying on total Form 990 revenue.

Maryland accepts initial registrations through OneStop and the COR-92 instructions also provide mail and email routes. Use the live instructions for the chosen channel, preserve the signed packet and fee evidence, and monitor the filing contact. The Division may request additional documentation when a packet is incomplete.

Do not begin Maryland solicitation until the Secretary of State issues the certification letter. Save that letter, the certificate, the next due date stated in the response, the submitted packet, and a public-record check. A delivery receipt or agency acknowledgment is not the certification required before fundraising.