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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.

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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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