Maryland (MD) · Requirement Summary

Maryland charitable solicitation requirements summary

A quick, operational table pulled from the Master State Requirements (MSR). Use this as a starting point for planning filings and tracking risk.

Requirement Summary Table

Columns removed: processing times, last verified, and confidence score.

Requirement	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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