Maryland (MD) · Requirement Summary
Maryland charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Maryland (MD).
| Filing Authority | Maryland Secretary of State — Charitable Organization Division |
|---|---|
| Filing Method | • Mail or email the Annual Update of Registration form + attachments • Online version exists; faster processing |
| Filing Calendar & Triggers | • Annual update required after initial registration (COR-92) • Based on fiscal year end; fee & thresholds based on 'charitable contributions' |
| Filing Due Date | Due date referenced at 6 months after FYE; annual registration due within 10.5 months after FYE (auto extension rules apply). |
| Renewal Detail | • Annual Update of Registration form + signed IRS 990/990-EZ/990-PF (or COF-85) • Include contracts with professional solicitors/counsel; board list; fee |
| Extensions Calendar | • If not completed by 6 months after FYE and org has current registration → automatic extension to 15th day of 11th month after FYE • No IRS Form 8868 required for MD extension |
| Exemptions | • Certain orgs may be exempt / COF-85 in lieu of 990 if 990-N or exempt from IRS filing |
| Good Standing Required for Charity Filing? | No |
| Solicitation while Curing Deficiencies? | Yes |
| Enforcement Posture | Moderate |
| Recovery Method | • Submit complete annual update packet; respond quickly to deficiency letter • If late, rely on automatic extension if eligible; otherwise file ASAP |
| Required Documents | • Annual Update form • Signed IRS 990/990-EZ/990-PF + (if e-filed) Form 8879-EO OR COF-85 • CPA review if contributions ≥$300k and <$750k; CPA audit if ≥$750k • Board list; contracts; changes; fee |
| Financial Audit/Review Thresholds | $300,000–$749,999 charitable contributions → CPA review; ≥$750,000 → CPA audit. |
| Schedule B Reaction Rule (Donor Names) | Keep |
| Signature Requirements | Signed by chairman/president/other principal officer; scanned signature acceptable for email/online. |
| High-Risk Traps / Enforcement Notes | • MD uses its own 'charitable contributions' calculation for fees/thresholds • Automatic extension is tied to having a current registration • Submit Form 8879-EO with e-filed 990 to show signature |
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