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.

Not sure if you’re current?

Run a quick CharityClarity snapshot, then get help if anything looks off.

Check status (free) Talk to an expert

Need the full picture—Start with charitable solicitation registration and link out to the state guides you operate in.

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

Want a quick read on exposure?

Request a complimentary 5-state spot check and we → ll send a short Compliance Exposure Summary.

info@compliance-express.com

We do not provide legal or tax advice.