State filing requirements for Maryland.
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
| https://egov.maryland.gov/BusinessExpress/EntitySearch/Search |
| Link: | https://egov.maryland.gov/BusinessExpress/ |
| Fee: | $175.10 / $226.60 (expedited) |
| Processing: | 3-4 weeks (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://egov.maryland.gov/BusinessExpress/EntitySearch/Search |
| Link: | https://egov.maryland.gov/BusinessExpress/ |
| Due: | Annually, April 15th (2-month extension available) |
| Fee: | None, to the best of our knowledge |
Charity registration
| Rule: |
Gross receipts of less than $25,000.00
Not eligible if using a professional fundraiser. |
| Link: |
Exempt Organization Fundraising Notice https://sos.maryland.gov/Documents/ExemptOrganizationFund.pdf |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
| Link: |
Form COR-92 https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | Varies: $50, $75, $100, $200, $300 |
Required attachments:
|
|
| Link: |
Annual Update of Registration https://sos.maryland.gov/Charity/Pages/Registering-Charity.aspx |
| Due: | Within 6 months following your fiscal year end (unless exempt from filing) |
| Fee: | Varies: $50, $75, $100, $200, $300 |
Income/franchise tax exemption
|
In order to become exempt from Maryland state income tax, you must submit the required documents to the legal department of the state Revenue Administration Division. The information should be sent to: Comptroller of the Treasury Revenue Administration Division 110 Carroll Street Annapolis, Maryland 21411 Attention: Legal Department |
| Link: | n/a |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Sales tax exemption
|
The completed application should be mailed to: Comptroller of Maryland Revenue Administration Center 110 Carroll Street Annapolis, Maryland 21411 |
| Link: |
SUTEC Application https://www.marylandtaxes.gov/forms/current_forms/SUTEC.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
Tax department
Raffles (games of chance)
| License issued by individual county. |
| Link: | https://sos.maryland.gov/Charity/Pages/Raffles.aspx |
| Due: | Before event |
| Fee: | See Individual County |
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